The diocesan standard is that your vestry needs to include $2,000 in the congregation’s budget annually to cover the cost of continuing education for your member(s) of the clergy. The canons of the church require that they regularly engage in such educational opportunities. This budget item would pay for such things as conference fees and materials for a continuing education event. You also need to determine what is the appropriate amount to allot for continuing education for your lay employees.

Diocesan policy is that travel expenses are paid on a reimbursable basis. Employees, whether lay or members of the clergy, are reimbursed for actual expenses associated with church business. Your vestry needs to put an appropriate amount in its budget to cover the expected expenses of both its clergy and lay employees. As a guide for clergy, use the IRS business mileage rate (67 cents per mile as of January 2024) multiplied by the number of business miles that your member of the clergy is expected to travel, plus a sufficient amount to cover expected, qualified travel/business expense, such as lodging, airfare, business and travel meals, and business use of a cell phone. An amount to consider initially is $2,000. Reimburse your lay employees at the IRS business rate as well. If you choose to reimburse your volunteers for their mileage, the IRS-approved rate is 14 cents per mile (as of November 2024).

Employers with one or more employees (including some independent contractors) will participate in the Workers Compensation insurance program as administered by Church Insurance and is required to submit an annual compensation audit.

Churches are not required by law to participate in state and federal unemployment insurance programs, but may do so voluntarily. Employees must be notified if the church does not participate in the unemployment insurance program.