2021 Quick Reference Guide for Leaders

Supply clergy rate:

  • $135 for one service / $160 for two services, plus mileage

Mileage reimbursement rates for use of personal vehicles:

  • $0.56 per mile driven for business use
  • $0.14 per mile driven for volunteer service

Minimum full-time clergy compensation:

  • Salary (of which clergy may designate a portion as a housing allowance): $58,586
  • SECA reimbursement (7.65% of salary+housing): $4,482
  • Total minimum package: $63,068

Important Dates for Administrators:

January 31:  Issue W-2s and 1099s

February 15:  Report changes in congregational leadership to diocesan office

March 1:  Parochial Report due to the diocesan office

May 15:

  • File Indiana non-profit annual report (NP-20)
  • File Business Personal Property Return (Forms 103 and 104)
  • note – most churches can take advantage of the exemption noted at the top of the short form of 103. Churches qualifying for this exemption do not have to file form 104

Late August/Early September:  Medical Trust releases new health insurance rates

October/November: Annual enrollment for health/dental insurance benefits

November 12-13:  Diocesan Convention

Early December:  Imputed Value of Life Insurance available

Other required filings:

  • Business entity report is due every other year in the anniversary month of your first filing. The Secretary of State’s office will send a postcard reminder.
  • Property tax exemption: generally perpetual, but county assessors may request updates from time to time

Retirement Benefits

  • Clergy pension contribution: 18% of salary, housing, SECA reimbursement, one-time payments, and employer contributions to other retirement plans
  • Employer pension contributions are mandatory for lay employees scheduled to work 1,000 or more hours per year. Employers may opt for one of the below pension programs:
    • Defined benefit: 9% of salary, one-time payments, and employer contributions to other retirement plans
    • Defined contribution: 5% of salary and one-time payments, plus matching contribution of up to 4%.

Clergy & Lay Employee Payroll Withholdings for Health and Dental Insurance Benefits (per month)

Health InsuranceSingleSingle Plus OneFamily
Cigna Open Access Plus CDHP 15$ 185.90$ 334.62$ 520.52
Cigna Open Access Plus CDHP 20$ 164.56$ 296.12$ 460.68
Cigna Open Access Plus PPO 80$ 209.00$ 376.20$ 585.20
Cigna Open Access Plus PPO 80 Medicare Supplement$ 169.40$ 304.92$ 474.32
Cigna Open Access Plus PPO 90 Medicare Supplement$ 183.26$ 329.78$ 513.04
Dental InsuranceSingleSingle Plus OneFamily
Cigna Preventive$ 0$ 33.00$ 115.00
Cigna Basic$ 18.00$ 65.00$ 124.00
Cigna Orthodontia$ 37.00$ 99.00$ 177.00

© 2021 Episcopal Diocese of Indianapolis