Payment to Supply Pastors

Generally, the payment to supply pastors is $175 for one worship service, and $75 for each additional service/adult forum/Bible study on the same day and at the same location. Travel should also be reimbursed at the current IRS rate per mile, plus applicable parking, ferry, and road or bridge tolls. The payment of these expenses is the sole responsibility of the church and should be paid on the day in which a supply pastor fills the pulpit.

Fees and honoraria received by clergy are subject to income and self-employment social security taxes. Clergy may receive a Form 1099-MISC for payments of $600 or more in a calendar year, but it is the clergy’s responsibility for recording and reporting these amounts on Form 1040.

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Clergy Financial Resources serves as a resource for clients to help analyze the complexity of clergy tax law, church payroll & HR issues. Our professionals are committed to helping clients stay informed about tax news, developments and trends in various specialty areas.

This article is intended to provide readers with guidance in tax matters. The article does not constitute, and should not be treated as professional advice regarding the use of any particular tax technique. Every effort has been made to assure the accuracy of the information. Clergy Financial Resources and the author do not assume responsibility for any individual’s reliance upon the information provided in the article. Readers should independently verify all information before applying it to a particular fact situation, and should independently determine the impact of any particular tax planning technique. If you are seeking legal advice, you are encouraged to consult an attorney.

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