Per Capita is a way Presbyterians share equally, responsibly, and interdependently in the costs of governing the Presbyterian Church (U.S.A.), no matter the size of their churches. Per capita contributions are requested from every congregation and are based on each church’s total active membership.
2026 Per Capita: $39 per member
GA: $11.26 Synod: $3.81 PGR: $23.93 based on 12/31/2024 final reported membership numbers
GA: $11.26 Synod: $3.81 PGR: $23.93 based on 12/31/2024 final reported membership numbers
Please be sure to always submit a fully completed 2026 remittance form with any check you send to the presbytery to ensure it's applied how you intend. If sending from your bank online, email the remittance form to [email protected].
Thank you to the 22 churches that have already paid their 2026 per capita in full as of April 30, 2026.
Athens, Bartonville, Bloomington-New Covenant Community, Bushnell, Carlinville, Carthage, Carrollton, Chenoa, Elmwood, Eureka, Greenview, Mason City, Media, Milan, Mt. Sterling, New Windsor, Reynolds, Rock Island, Springfield – Korean, Stronghurst, Washington & Woodhull.
Thank you to the 22 churches that have already paid their 2026 per capita in full as of April 30, 2026.
Athens, Bartonville, Bloomington-New Covenant Community, Bushnell, Carlinville, Carthage, Carrollton, Chenoa, Elmwood, Eureka, Greenview, Mason City, Media, Milan, Mt. Sterling, New Windsor, Reynolds, Rock Island, Springfield – Korean, Stronghurst, Washington & Woodhull.
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Special Offerings
Effective January 1, 2026, the Special Offerings Program will have only 3 funds. All funds will completely pass-through Presbytery Mission. World Communion One Great Hour of Sharing Christmas Joy In the new year, gifts remitted for the Peace & Global Witness offering will be received as the World Communion Offering. Gifts remitted for the Pentecost offering will now be received as a gift for the Christmas Joy Offering. |
Changes to Compensation
Minimum Salary (+2.5% increase from 2025) 2025 2026
Level 1 - less than 4 yrs exp. $50,562 $51,826
Level 2 - 4 or more yrs exp. $54,440 $55,801
Full-time CRE minimum $40,448 $41,459
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.
Moderators of Session
The recommended honorarium is $50 for each meeting plus mileage
reimbursed at the current IRS rate.
2026 IRS Mileage Rate Increase
Mileage information at IRS.GOV
Beginning Jan. 1, 2026, the standard mileage rates for the use of a car, van, pickup or panel truck will be:
- 72.5 cents per mile driven for business use, up 2.5 cents from 2025.
Board of Pensions
Please be sure to update your employees' salary information if it is changing for 2026. This ensures that you are paying accurate dues and employees are getting correct pension amounts.
Log in to the portal at Benefits Connect.
Home screen – click on Manage/Add Participants – the info shown is what they currently have on file for your church
To make changes - click on the pencil – salary change – enter the effective date – enter $ amounts – then SAVE
Print a paper copy for your records for reference
If you have questions about how to do this, please contact Board of Pensions at 800‑PRESPLAN (800‑773‑7752) (TTY: 711), Monday through Friday from 8:30 a.m. to 7 p.m. ET, or email at [email protected].
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Review of the books
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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.
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.
