If your church has a new pastor, the following paperwork should be completed and a copy given to the church treasurer:
Form I-9: (Employment Eligibility Verification)
This form must be completed when any new person is added to the payroll. Pastors will complete the I-9 form at the time of their first appointment in the Great Plains and it will remain on file in the online database. If the pastor moves districts, there is no need to fill out a new one. I-9 forms for district superintendents will be housed within the online portal and completed online during onboarding. Download a copy of this form.
Clergy Support Worksheet
Even if the compensation package does not change between pastors, a new worksheet needs to be completed for the incoming pastor. The district office will prepare this form, obtain signatures and distribute copies to pastor, treasurer, SPRC chairperson and conference benefits officer.
Housing Resolution
A new one is needed each time there is a change in pastor. It is a tax shelter arrangement between a specific pastor and a specific church. The housing resolution must not be retroactive and must be in place prior to the new pastor receiving any pay. Download a sample housing resolution or review the housing resolution Q&A.
Pastor Pension Contribution (PIP)
New forms are needed each time there is a change in pastor. If your new pastor wishes to make contributions to his/her pension savings account, two forms need to be completed:
Contribution Agreement - Because contributions to PIP are done by payroll deduction, a new payroll deduction authorization form must be completed when there is an appointment change. The pastor and church should each keep a copy. Download this form.
Billing Change Form - The church must send this form to the General Board of Pensions indicating the terms of the contribution agreement (how much will be withheld from the new pastor's salary each month). Download this form.
Payroll Taxes
If your pastor is a DSA (district superintendent assignment) or CLM (certified lay minister), you must remit payroll taxes just as you would for the church secretary or other church employees. Failure to do so can result in interest and substantial penalties.
Important note for treasurers: According to Section 6672 of the Internal Revenue Code, any person responsible for withholding and remitting taxes who willfully fails to do so is liable for a penalty in the amount of 100 percent of such taxes. If you are unsure of your pastor's appointment category, check with your district superintendent or contact the Great Plains benefits staff.
