• 2010 Salary increase for full-time pastors is 1.0% of cash salary as approved by the 2009 National Conference.
  
• Cash Salary is defined as the base compensation amount before being adjusted for the housing allowance, social security, pension contribution or any other additional benefit or deduction to salary.
  
• Minimum Cash Salaries for 2010, which include the 1.0% increase for 2010:
• New Licentiate:  $30,330
• Deacon/Licentiate II:  $32,358
• Newly Ordained Elder:  $32,769
  
• Housing Allowance:
• Base Housing allowance for EC Church Administrators: $12,400
• For Churches - secure appraisals (include average fair rental value of housing in your community, plus furnishings and utilities) from 3 local realtors - calculate an average of the 3 appraisals for an equitable housing allowance in your locale - this should be done every 3 years
  
• Rental Value of Parsonages: secure appraisals (include average fair rental value of housing in your community, plus furnishings and utilities) from 3 local realtors - calculate an average of the 3 appraisals for a fair rental value on your parsonage locale - this should be done every 3 years.
  
• Continuing Education Allowance: Minimum of $750.00
  
• 2010 Contribution to the Pastor's 403B pension account:
       $1800.00 ($150.00/month) - full-time; $900.00 ($75/month) - part-time
  
• Self-employment Social Security Tax:  15.3% (Churches pay 7.65% to their pastor)

The following are usually released for publication by November of each year. These will be updated when the information is available.

• IRS Standard Mileage rate for 2010: 50 cents/mile beginning Jan. 1, 2010
• 2009 Salary reduction Limit for employee pension contribution: $16,500
• 2009 Catch-up contribution for pension 403(b) for anyone 50 years of age or older: $5,500/year [15 yr catch-up -- up to $3,000]
• 2009 Maximum contribution to 403b is $25,000