Compensation Guidelines

Each Synod prepares, approves and updates a salary scale/grid for the employees of that Synod. Compensation relating to a clergy residence may be integrated into the scale/grid or determined separately as per each respective Synod policy.

Please visit your synod website for more information.

Vacation time is based on the calendar year (i.e. January to December) and cannot be accumulated or paid out unless it is approved in writing by the council prior to the year end of the year that the vacation was not taken.  Unused vacation credits accumulated within the final year of employment will be paid out on termination of employment. Vacation entitlement as per the table includes Sundays.

Rostered employees are entitled to two days off per week, plus days in lieu of Statutory Holidays taken within a reasonable time of the actual holiday as mutually agreed with council.

Sick Leave – Illness and Disability

A policy for sick days is detailed in Appendix One. Short Term and Long Term Disability is insured for members of the ELCIC Group Benefits Plan

Bereavement & Compassionate Care Leave

Bereavement and compassionate care leave is provided with pay for death or critical illness of:

1. your spouse or child – 2 weeks
2. your or your spouse’s parent, grandparent, sibling, or grandchild – 1 week

Council may allow additional days with pay. Please visit the Services Canada website for more information and your provincial labour website for unpaid leave entitlements.

Parental Leave

A policy for salary replacement while on parental leave is detailed in Appendix Two.

Sabbatical Leave

Sabbatical leave is provided as per Synod Sabbatical Guidelines for Pastors Serving under Call.

Statutory Leaves

For any other leaves, refer to your provincial labour laws.

For all leaves, please refer to the ELCIC Group Services website to determine the requirements regarding pension and benefits during the leave.

All Rostered employees (meeting minimum eligibility) become members of the ELCIC Pension Plan and contributions are forwarded monthly to ELCIC Group Services. Contribution rates are applied to the annual salary plus housing allowance or the fair rental value (excluding utilities) for employees living a congregation owned residence. Employees working less than full time may still be required to contribute if eligibility has been previously met. Please call GSI for any questions regarding eligibility or requirements for contributions for specific pastors.

Group Benefits Plan
The ELCIC Group Benefits Plan consists of:

• Life Plus, including: life, short and long-term disability, parental leave supplemental pay, employee and family assistance plan (counselling) and
• Health Module benefits which include: prescription drugs, professional services, vision care, dental care, travel health, a Health Care Spending Account and a Lifestyle spending account.

All Rostered employees (meeting minimum eligibility) join the ELCIC Group Benefits Plan, and premiums are remitted by the employer monthly to ELCIC Group Services. Benefits are not maintained for employees reduced to working permanently below the minimum criteria nor for those providing supply services.

Premiums on the insurance benefits are calculated on annual salary plus housing allowance (fair rental value for employees living a congregationally owned residence will not be insured).

For details regarding the coverages in the ELCIC Group Benefits Plan and premium rates which may vary annually, please visit the ELCIC Group Services website.

A Continuing Education Plan (“CEP”) has been established to accumulate funds for further education. The policy, which details required contributions and use of the funds, can be found on ‘Plan Documents’ page of this website.

The time required to undertake professional development shall be provided with pay up to two weeks annually and can be accumulated to a maximum of six weeks.

If time is not used for professional development it cannot be paid out in lieu of time taken.

In addition to CEP contributions, an amount of $500 per year shall be provided for learning resources such as book purchases, on line subscriptions, webinars or other materials.

Options and Tax tips

Allowance – the flat-rate amount is a taxable benefit and must be included on the T4. Income tax should be withheld; CPP and EI must be paid on this amount. If the employee intends to claim resources purchased with the allowance as work expenses on their personal income tax return, the employer must complete form T2200 and the employee must keep receipts as CRA may request them when assessing the return.

OR

Reimbursement – When the employee submits receipts to the employer and is reimbursed for resource purchases related to their employment responsibilities, no taxable benefit assessed. (Note: Retention or disposal of the resources at termination of employment is not a factor)

OR

CEP contribution – The above noted amount (or some portion thereof) may be submitted to the employees CEP account for book purchases connected with courses or resources for alternate learning opportunities.

Note:  Group Pension and Group Benefits are not paid on CEP contributions or education resource allowance/reimbursement.

Employees required to travel as part of their work shall be reimbursed for travel, meals and accommodations.  Compensation options specific to an employee’s vehicle are as follows:

Vehicle Expenses KM Rate Paid – When the employee is required to use their own vehicle a per kilometer rate as set by CRA may be paid. The rate is specified for the first 5,000 km driven and then at a reduced rate on km driven thereafter for the balance of a calendar year. These amounts are updated annually and can be found on the CRA website.

OR

Vehicle Allowance – When the employee is required to use their own vehicle the employer may provide a flat annual amount for the cost of using the vehicle. This is a taxable benefit to which income tax, CPP and EI deductions apply.

Note:  Group Pension and Group Benefits are not paid on compensation for travel.

The following principles determine eligibility and reimbursement amounts or travel allowances for travel expenses incurred by rostered ministers serving one or more congregations in a full-time, part-time, multi-point parish, interim or supply basis:

1.  Rostered ministers who are required to travel as part of their work shall be reimbursed for travel, meals and accommodations. Compensation options specific to an minister’s vehicle are as follows:

1. Vehicle Expenses KM Rate Paid – When the rostered minister is required to use their own vehicle, a per kilometer rate as set by CRA may be paid. The rate is specified for the first 5,000 km driven and then at a reduced rate on km driven thereafter for the balance of a calendar year. These amounts are updated annually and can be found on the CRA website.

OR

2. Vehicle Allowance – When the rostered minister is required to use their own vehicle, the employer may provide a flat annual amount for the cost of using the vehicle. This is a taxable benefit to which income tax, CPP and EI deductions apply.

2.  All travel incurred on congregational business must be logged by the rostered minister. If the rostered minister is receiving payment under #1a above, a copy of the log must be provided to the congregational treasurer prior to receiving payment. If the rostered minister is receiving payment under #1b above and/or planning to claim an income tax deduction for travel, the log is retained by the rostered minister for use when filing their income tax return.

3.  Travel between a rostered minister’s home and his/her primary place(s) of employment is considered personal driving and is not eligible for reimbursement on a tax free-basis, in accordance with CRA requirements.

In those situations where travel reimbursement on a tax-free basis is not permissible, a travel allowance based on an estimate of mileage may be negotiated between the congregation and the rostered minister. This approach may be advisable in situations where a rostered minister is serving one or more congregations on an interim or supply basis where significant travel between home and these congregations is required.

This travel allowance is a taxable benefit to which income tax, CPP and EI deductions apply. The rostered minister is responsible for determining whether this allowance is eligible to be claimed as a deduction on their income tax return, based on information provided by the congregation on the T2200 Declaration of Conditions of Employment form (see below) and CRA guidance (refer to Automobile and Motor Vehicle Benefits and Allowance).

4.  Group Pension and Group Benefits are not paid on compensation for travel.

Regardless of whether a rostered minister is reimbursed for travel expenses (refer to #1a above), receives a travel allowance (refer to #1b above) or receives no reimbursement or allowance, the congregation should provide the pastor with a completed T2200 Declaration of Conditions of Employment form.

If a travel allowance is provided (refer to #1b and #3 above), the congregation must issue a T4 to the rostered minister indicating the amount of the travel allowance in Box 14 “Employment income” and in the “Other information” area under code 40 at the bottom of the T4 slip.

Note: Normally an “employer-employee” relationship exists between the congregation and the rostered minister serving that congregation. This applies even in the case of a rostered minister serving in a supply capacity.

Paid sick days are provided when an employee is ill or injured, needs to attend to a close personal relation/family member or for time off for necessary or routine health care.

Full-time employees are entitled to have 18 sick days each year (pro-rated for employees joining part way through the year). Part-time employees earn sick days on a pro-rated basis related to their regular hours of work.

Sick days are paid to a maximum of two weeks (10 working days, which include working Sundays) per event at which time a claim must be made to the short term disability plan.

If the employee is not a member of the short term disability plan, sick days continue to be paid to the maximum accrued, subject to medical verification as determined by the employer/congregation.

Employees who have used fewer than ten sick days in the previous fiscal year are entitled to two personal days in the current fiscal year (which will count as sick days in the current fiscal year).

Unused sick days may be carried over for a maximum accumulation of 28 days. Any unused sick days or personal days will not be paid out at a fiscal yearend or on termination, including retirement or acceptance of a new call.

With respect to sick days used for illness or injury the employer/congregation can in its sole discretion require that an employee provide a physician’s statement to verify the nature of the illness and the employee’s prognosis, and to determine if any reasonable accommodation is required so the employee can return to work.

Employer:  an organization that has signed a subscription agreement for the ELCIC Group Benefits plan administered by ELCIC Group Services Inc. “GSI”.

Member:  an eligible employee who is enrolled as a plan member in the ELCIC Group Benefits plan.

Eligible Member:  a member who has applied for and is in receipt of employment insurance maternity and parental benefits.

Salary Basis:  Cash compensation including gross salary and housing allowance and housing equity

Leave:  Maternity or pregnancy or parental leave as defined in the employment standards legislation in the jurisdiction of residence.

Benefit:  Supplemental income of 30% over 12 months or 20% over 18 months, coinciding with the employment insurance option selected of pre-leave Salary Basis net of employment earnings if working part-time while on leave. During the employment insurance waiting period the Salary Basis replacement will be 85% of pre-leave Salary Basis.

Policy

Employers shall allow their employees Leave in accordance with the applicable employment standards legislation in their jurisdiction.

Eligible Members will receive the supplemental income Benefit upon reporting confirmation and details of receipt of employment insurance maternity and/or parental benefits.

Matters regarding the qualifying period, length of leave and required notice, shall be governed by the employment legislation in the applicable jurisdiction.

ELCIC Pension and Group Benefits administered by GSI will continue during Leave as per those respective policies.Professional expenses for Rostered employees such as car, book and education allowances will be suspended during Leave.

An Eligible Member who receives supplemental income Benefits is expected to return to work for a period of at least 6 months after the end of the Leave.

Procedure

The Employer must complete the applicable form and provide evidence of supplemental payments in respect of the Benefit. GSI will reimburse the employer this amount.

Leave granted under this policy will be counted as service for purposes of salary calculations, length of employment, seniority and other such rights, obligations and benefits as provided by the Provincial Standards.

Please note that the recitation of the Provincial Standards or any applicable federal legislation, such as the Employment Insurance provisions, are for information only and anyone wishing to know more about these matters is encouraged to review the Provincial Standards and any applicable federal legislation to determine their rights and obligations.If any part or parts of this policy contravene the Provincial Standards or any applicable federal legislation, the minimum standard required by applicable Provincial Standards or federal legislation shall apply.