Clone of Clergy Salary and Allowance for year 2027

Clergy Salary and Allowance for year 2027

Submit clergy salary details for The Anglican Diocese of South Carolina. If you have any questions while filling out the form, please contact Eric Smith at the Diocesan Office 843-722-4075
Clergy and Church Information
Clergy Name

First NameMiddle InitialLast Name
Church Name
Employment Status
Clergy Role
Compensation and Allowance Breakdown
1) Salary - This includes salary, bonuses, tuition paid for dependents, unaccountable travel, etc.
Enter the cash stipend and any other taxable income to the cleric.
- Include bonuses, unaccountable travel paid, school tuition paid for cleric’s children, severance pay, generally any payment that would be reported on Box 1 of the W-2 form.
  - Unaccountable travel means travel that is paid in addition to stipend for which no mileage accounting is reported back to the church.
  - Car allowance that is paid and not reported back to the church
  - Phone allowance that is paid and not reported back to the church
2) Additional Salary – Health Insurance Supplement including HSA
3) SECA Allowance (Social Security and Medicare reimbursement - paid in addition to salary)
Enter any social security allowance paid. This is additional income to help offset the SECA tax paid by the cleric.
- Not required, though some churches prefer to do this.
- Is simply additional income, on which SECA tax will be paid, usually 7.65%
4) Utilities and Household allowance if living in a rectory. For home purchase or rental allowances, see question 8a.
Utilities and Household Allowance. Enter the amount provided to the cleric for this purpose and paid directly to him or her.
- There should be something here if cleric is living in church-owned housing.
- Usually not paid to a cleric owning his own home, but could be (as separate from a housing allowance.)
5) Total Cash Stipend — Subtotal of lines 1 through 4
6) Household expenses paid on behalf of the cleric to 3rd party (utilities etc.)
Household expenses paid to third party. Enter the amount here of any utilities or other household expenses paid directly to a third party. These are treated no differently by the IRS from those paid to the cleric.
7) Sub-Total of lines 5 and 6
8) Enter either the housing allowance paid, or check the Calculate Rectory button and the 30% calculation of line 7 will be populated.
- 8a) this should be the housing allowance as designated in the resolution and put into the vestry minutes every year.
- 8b) this is merely an amount calculated for 403(b) purposes, and has no relationship to the actual or SECA taxable value of the rectory.
- You should NOT have something on both lines.
8a) Allowance Provided for Home Purchase or Rental. *Please send a copy of the Vestry-approved Housing Resolution to accounting@adosc.org
Calculate Rectory - If this option is checked, line 8a will be zero and line 8b will be populated automatically
8b - Rectory Value (30% of line 7). Calculation is for 403(b) purposes only.
9 - Subtotal of line 7 plus 8a or 8b
10 - Annuity or other tax-deferred plan
Enter any amount paid by the church to a tax-deferred annuity or similar plan for the cleric.
- Note: While this amount is 403(b)-assessable, it does not figure into the 30% calculation above.
11 - Total of lines 9 and 10
This is the base compensation for purposes of calculating the 403(b) amount, as well as a key number in comparing salaries. Enter one-twelfth of this number in the Gross Pay column of the 403(b) worksheet you submit monthly.
12 - 403(b) Retirement Contribution (this calculation is 17% of the total amount entered above)
13 - Travel Allowance (accountable plan reimbursements)
Should be filled out as they apply - mainly to help with your budgeting purposes
- Reimbursements are paid out as receipts or mileage logs are turned in to the church
14 - Continuing Education Allowance
Should be filled out as they apply - mainly to help with your budgeting purposes
15 - Medical Insurance Coverage Type. Amounts are the Church's portion of the premium. *These are 2026 numbers. 2027 numbers have not been finalized yet.
Insurance shown is the church’s cost assuming the cleric is contributing toward the cost as provided by diocesan policy. This could be more.

*These are 2026 numbers. 2027 numbers have not been finalized yet.

Employee ($8,153.88)
Employee/Spouse ($13,630.56)
Employee/Dependent ($11,674.56)
Employee/Family ($17,933.76)
15a - Medical Insurance: Net cost of Church's share
Total of lines 11 through 15
Less Line 8b if applicable
Net Cost to Budget
Certification and Submission Details
Please add any notes if necessary
Form Completed By

First NameLast Name
Email
example@example.com
Phone Number
Please enter a valid phone number.Format: (000) 000-0000.
Date Completed

MonthDayYear
2 digit month, 2 digit day, 4 digit yearDate
*Please note - if changes are made to the cleric's compensation during the year, a new form will need to be completed and submitted.
Should be Empty:

Clergy Salary and Allowance for year 2027

Clergy and Church Information

Compensation and Allowance Breakdown

Certification and Submission Details

*Please note - if changes are made to the cleric's compensation during the year, a new form will need to be completed and submitted.