Pension Estimator Calculations
The Pastor's Compensation Worksheet Pension Estimator, determines the amount of Pension Contribution based on whether the clergy states they live in a church-owned parsonage, or if they receive housing allowance in lieu of a parsonage. Housing is determined in Worksheet 7 of the Pastor's Compensation Worksheet. Below are the two calculations. (Step 1 Total is located on the Pastor's Compensation Worksheet in the Pension Contribution section near the bottom of the form).
For those living in a church-owned parsonage
Step 1 Total * 1.25 (for housing benefit) = Step 2 Subtotal
Step 2 Subtotal * 3% = Pension Contribution Amount
For those with housing allowance in lieu of parsonage
Step 1 Total * 3% = Pension Contribution Amount