Administration Team

Moderator TE Jonathan Warren
[email protected]

Financial

2025 Per Capita
Per Capita - $38.29
GA- $10.84
Synod - $3.81
Presbytery - $23.64

Board of Pensions
800-773-7752

Publication 969
Explains these programs
Health savings accounts (HSA)

Medical savings accounts (Archer MSA and Medicare Advantage MSA)

Health flexible spending arrangements (FSA)

Health reimbursement arrangements (HRA)

(Health Savings Account & other Tax Favored Health Plans)

Health savings accounts (HSA)
Medical savings accounts (Archer MSA and Medicare Advantage MSA)
Health flexible spending arrangements (FSA)
Health reimbursement arrangements (HRA)
(Health Savings Account & other Tax Favored Health Plans)

Paid Leave for All Workers Act
Starting January 1, 2024, the Paid Leave for All Workers (PLAW) Act will take effect in Illinois. This act mandates that all workers, irrespective of their status as full-time or part-time, are entitled to earn and use up to 40 hours of paid leave time each year. The legislation provides that paid leave shall accrue at the rate of one hour for every 40 hours worked. Employees will be paid their full wage while on leave and tipped workers will be paid the minimum wage in their respective locale. An employer cannot require an employee to find their replacement for the leave.

The Illinois Department of Labor is in the process of preparing guidance and other resources and materials to educate employees and assist employers with compliance. If you have any questions or comments to inform their outreach and compliance assistance efforts, you may do so by emailing: [email protected].

Below are a few links that give more information on the PLAW Act.

Paid Leave for All Workers Act

Paid Leave For All Workers Act Q&A

Paid Leave for all Workers: What Employers Need to Know

2025 Remittance Form

2025 Church Wide Mission Pledge Form

Treasurer's Manual (PCUSA) Print Version

Paid Leave for all Workers: What Employers Need to Know

Mileage Voucher 2025

Financial Review — Audit by Ed Breeden (2023)

Paid Leave for all Workers: What Employers Need to Know

Mileage Voucher

Mileage Information at IRS.gov

2025 Minimum Salary (+2.5% increase from 2024)
Level 1 - Less than 4 years ordained ministerial experience: minimum total effective salary: $50,562
Level 2 - 4 or more years ordained ministerial experience: minimum total effective salary: $54,440
Minimum Total Effective Salary for a Full-time Commissioned Ruling Elder (CRE):$40,448

Moderators of sessions
The recommended honorarium is $50 for each meeting plus mileage reimbursed at the current IRS rate.

Pulpit Supply
The recommended honorarium is $150 for one service; $190 for multiple services on the same day plus mileage reimbursed at the current IRS rate.

Beginning on Jan. 1, 2025, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be

70 cents per mile driven for business use (up 3 cents from 2024).
21 cents per mile driven for medical purposes (the same as in 2024).
21 cents per mile driven for moving purposes for qualified active-duty Armed Forces members (the same as in 2024).
14 cents per mile driven in service of charitable organizations (fixed by Congress).

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Moderator
TE Jonathan Warren