Recommended Supply Clergy Rates:

Recommend paying the following in addition to mileage at the 2025 IRS Rate of $0.70 cents:

  • 1 Service - $150.00

  • 2 Services - $200.00 (on the same day)

  • 3 Services - $275.00 (on the same day)

Supply Clergy Compensation for the Episcopal Diocese of Wisconsin

$150 – 1 service/location $200– 2 services/locations as approved by the Mission Council.

Supply Clergy wishing to “donate” service should receive payment then make a personal gift to the congregation. Receiving no payment may create unintended consequences. Unpaid supply may not qualify for workers compensation if there is an accident meaning medical costs are the responsibility of the cleric. Supply clergy not paid are volunteers under IRS rules so qualify for mileage reimbursement at only 14 cents per mile. If mileage reimbursement was then made at the business rate, the difference must be reported to the IRS as compensation or else may result in penalties and fines for the church and the cleric!  

Please: congregations should pay, clergy should receive.

Deacons leading an Office or “Morning Prayer with Communion from the Reserved Sacrament” (as approved by the bishop) are paid these rates if outside their assigned congregation. Deacons must notify the bishop if circumstances necessitate Communion from the Reserved Sacrament.

Treasurer: The IRS requires the congregation to have a Social Security Number before payment. Obtain it using IRS Form W-9 “Request for Taxpayer Identification Number and Certification.” If compensation (not reimbursement for mileage, meals and/or lodging) is $600 or more during a calendar year, the cleric must be provided a 1099-NEC for tax purposes.

The congregation should reimburse for expenses which may include, but may not be limited to:

Mileage: at the current IRS standard business rates per mile (www.irs.gov search "Standard Mileage Rates"). As of January 1, 2025, this rate is 70 cents/mile. If volunteering, reimbursement rate is14 cents/mile. Mileage may be provided by the cleric or using an online mapping service.

Lodging: if an overnight stay is necessary. If acceptable to the cleric, the congregation may provide lodging in a member’s home.

Meals: including those taken during travel to or from the supply location.

Reimbursement for expenses is made directly to the cleric when documentation/receipts are received and is not a taxable event and does NOT need to be reported on a 1099-NEC. Reimbursement without documentation IS taxable and needs to be reported to the IRS.