Yearly Checklist for Congregations, Clerks of Session, Pastors

The following listing was submitted to our office, by Kevin Keaton, our Board of Pensions representative.   It outlines the reporting responsibilities for our congregations.  It is good to know these at the start of each year – contact the presbytery office for questions regarding your annual submissions:

  • Annual Changes in Terms of Call
    • Completed by Pastor/ Clerk of Session
    • Submitted to COM through Presbytery Office
  • Board of Pensions – Change of Salary
    • Completed by Treasurer/ Employer Representative
    • Only may be submitted using Benefits Connect or Boardlink

Note: Paper Forms are no longer used to report salary changes.

  • Must be submitted within 60 days of change

 

  • IRS – Compensation Reporting
    • By January 31, provide Form W-2 to all employees (Full time and Part time), to whom the church provides guidance in their work
      • Note: Under the Internal Revenue Code, employees may be taxed on the value of employer-paid, group-term life insurance coverage for death benefits coverage in excess of $50,000. The value of the benefits is not the same as the dues paid. Imputed income is to be reported on the W-2 form as part of the employee’s gross income for tax purposes.
      • See Taxation of Death Benefits Dues Calculator http://www.pensions.org/calc/taxDeathBen
    • By January 31, provide Form 1099 to those contract employees with whom the church has a formal contractual relationship
    • Completed by Treasurer
    • Submitted to the IRS
  • Annual Statistical Report & Clerk’s Questionnaire
    • Completed by Clerk of Session
    • Submitted Online to General Assembly
  • Necrology Report
    • Completed by Clerk of Session
    • Submitted to Presbytery Office
  • Per Capita Apportionment
    • Payment submitted to Presbytery by Church Treasurer
  • 2019 Business Mileage
    • The new IRS Rate for 2019 is $.58/ business mile