2026 Terms of Call Worksheet (Temporary)

'26 Terms of Call Worksheet (Temporary)

(OFFICIAL PRESBYTERY COPY) - For Temporary Ministers
[THIS FORM SERVES AS THE OFFICIAL TERMS OF CALL SUBMITTED TO THE COMMISSION ON MINISTRY. AN EXCEL WORKSHEET (OFFLINE VERSION) IS AVAILABLE ON THE PRESBYTERY COM PAGE.]

Note: For more information visit the COM page on the Presbytery website.

(The COM Manual and Policies can be found on the Presbytery website.)
Effective Dates of Terms of Call*
Name of Congregation*
Address of Congregation*

Street Address

Street Address Line 2

CityState

Zip Code
Name of Pastor*

First NameLast Name
Position Type*
Please Select One*
If PT # of hrs/wk
Part-Time %
Item 1: Cash Salary
Cash Salary 2026 ($)*
Cash Salary 2025 ($)*
For Information Purposes Only:
Change (%)
Note: A 3.2% mandated COLA increase in minimums from 2025. Mandated minimums for Full-Time & Part-Time:
Full-Time Minimum for Ministers ($)
Part-Time Minimum for Ministers ($)
*Based on the % of hours.
Full-Time Minimum for CRE ($)
Part-Time Minimum for CRE ($)
*Based on the % of hours.
Item 2: Housing Allowance
Is a Manse a Part of the Call?*
*If "yes" you may continue to the next item.
Housing Allowance ($)
For Information Purposes Only:
Min. for Full-Time Call
Min. for Part-Time Call
Min. for Full-Time CRE
Min. for Part-Time CRE
Item 3: Deferred Compensation
Deferred Compensation ($)
*Examples: 403b, tax sheltered annuity, etc.

**Effective January 1, 2008 - Church matching contributions to the Board of Pensions Retirement Savings Plan (RSP) should not be included in Item 3.
Item 4: Other Allowances
Other Allowances ($)
*Does not include vouchered expenses.

**Includes FSA or HSA accounts, furnishings, utility allowances and reimbursements of SECA in excess of 50%
Item 5: Manse Value
Note: A manse is not a part of these Terms of Call.
Warning: This message appears because your manse value is less than 30% of Items 1, 3 and 4. You will not be able to submit this form until the issue is resolved.
Manse Value ($)
*MUST be the GREATER than Items 1, 3, and 4; or average rental cost of compareable housing in county where church is located.
Total of 1, 3, 4
Greater Than/= 30%
Effective Salary
Warning: This message appears because your effective salary does not meet the Presbytery minimums for the type of call or hours you selected. Please review and correct your numbers. You will not be able to submit this form until the issue is resolved.
Effective Salary 2026 ($)
Effective Salary 2025 ($)*
For Information Purposes Only:
Change (%)
Mandated Min. for Full-Time ($)
Mandated Min. for Part-Time ($)
Mandated Min. for Full-Time CRE ($)
Mandated Min. for Part-Time CRE ($)
Item 7: Benefit Plan Dues
Pastor Medical ($)*
*2025 Decisions Guide for Minister Benefits (Dues Calculator)

** To find the cost of other BOP benefits click here.

***Enter cost of BOP or other medical coverage.

Optional: Pension, death and disability, temporary disability, and EAP.
Is family coverage needed? *
Cost of Family Coverage to the Church ($)
For Information Purposes Only:
Total Cost of Benefits and Medical to the Church ($)
Item 8: SECA
SECA Allowance ($)*
*Normally 7.65% of Effective Salary
For Information Purposes Only:
SECA @7.65% ($)
ITEMS NOT NORMALLY INCLUDED IN EFFECTIVE SALARY OR TAXABLE INCOME (VOUCHERED EXPENSES)
Item 9a: Professional Expense Allowance
Professional Expense ($)*
*Minimum is $3000. (Includes auto, continuing ed, books, fellowship, etc.)
Item 9b: Other Vouchered Expenses
Indicate Vouchered Expenses
Enter Sum of Other Vouchered Expenses ($)
Item 9c: Presbytery Group Life
Presbytery Group Life ($)
Total Vouchered Expenses ($)
Total Pastoral Compensation
Total Compensation ($)
OTHER ITEMS TO BE COVERED BY TERMS OF CALL
Item 11: Vacation Time
FT Days
*Min. of 31 days.
FT Sundays
*Min. of 5 Sundays.
PT Weeks
*Min. of 4 weeks.
PT Sundays
*Min. of 6 Sundays.
Item 12: Study Leave
Number of Days*
*Min. of 14 days.
Number of Sundays*
*Min. of 2 Sundays.
Item 13: Relocation
Relocation Allowance for New Calls ($)
*This expense is no longer non-taxable as per 2017 IRS changes. Churches should keep this additional tax expense in mind as they choose this number.
Item 14: Shared Equity
Is there a shared equity agreement? *
Please Upload a Copy of the Agreement

Cancelof
Item 15: Sabbatical
When was the last time your pastor had a sabbatical leave?
*Enter Year ("0" if NA)
Have both the Session and the pastor read and affirmed the Presbytery sabbatical policy? *
*Can be found on the COM webpage.
Item 16:
Have both the Session and the pastor read and affirmed the Presbytery family/medical leave policy? *
*Can be found on the COM webpage.
Item 17: Manse Use Agreement
If the pastor lives in the church manse, has a manse use agreement been filed with the Presbytery? *
*Can be found on the COM webpage.
Who is Submitting/Signing This Form*
I confirm that these Terms of Call were approved by a vote of the session and that the TOC were entered into the minutes of that meeting on:

MonthDayYear
Date
Name of Pastor/Moderator

First NameLast Name
Email of Pastor/Moderator*
example@example.com
Name of Clerk of Session

First NameLast Name
Email of Clerk of Session*
example@example.com
Is this a shared minister position with another congregation(s)? *
How many other congregations must approve these terms of call? (Do not include your congregation.)
Note: Complete the contact information for the other congregations. Notify them to watch for an email from Jotform or from HRP via Jotform, and ask them to check their spam folder.
(1) Name of Congregation
(1) Approved by the Partner Congregation on:

MonthDayYear
Date
(1) Name of Clerk of Session (Partner Congregation)

First NameLast Name
(1) Email of Clerk of Session (Partner Congregation)
example@example.com
(2) Name of Congregation
(2) Approved by the Partner Congregation on:

MonthDayYear
Date
(2) Name of Clerk of Session (Partner Congregation)

First NameLast Name
(2) Email of Clerk of Session (Partner Congregation)
example@example.com
Note: Once signed the Terms of Call will be forwarded for approval to the other party indicated on this form (Clerk of Session or Minister/Moderator) before being sent to the Presbytery Office/COM.
Signature

Clear
Should be Empty:

'26 Terms of Call Worksheet (Temporary)

Item 1: Cash Salary

Item 2: Housing Allowance

Item 3: Deferred Compensation

Item 4: Other Allowances

Item 5: Manse Value

Effective Salary

Item 7: Benefit Plan Dues

Item 8: SECA

ITEMS NOT NORMALLY INCLUDED IN EFFECTIVE SALARY OR TAXABLE INCOME (VOUCHERED EXPENSES)

Item 9a: Professional Expense Allowance

Item 9b: Other Vouchered Expenses

Item 9c: Presbytery Group Life

Total Pastoral Compensation

OTHER ITEMS TO BE COVERED BY TERMS OF CALL

Item 11: Vacation Time

Item 12: Study Leave

Item 13: Relocation

Item 14: Shared Equity

Item 15: Sabbatical

Item 16:

Item 17: Manse Use Agreement