Compensation and Staffing News
Special Year-End Issue
Guidance for W-2 Forms
Our 2018 W-2 Form instructions offer box-by-box assistance for completing W-2 forms, both for ministers (relative to their special tax provisions) and for other staff. Forms must be given to employees and sent to the Social Security Administration by January 31. Please note these changes and reminders:

Moving Expenses Paid for New Employees
  • If an employee moved in 2017, valid expenses paid or reimbursed by the employer in 2018 are tax-free, as in prior years.
  • If the employee moved in 2018, the Tax Cuts and Jobs Act dictates that employer payment and/or reimbursement of expenses is taxable income. The amount should be included in Box 1.

Social Security and Medicare
  • The earnings cap for Social Security increased to $128,400 in 2018. See boxes 3 and 4 for non-ministerial employees.
  • Boxes 3 through 7 are always left blank for ministers as the IRS prohibits congregations from filing Social Security/Medicare taxes on behalf of ministers. (Ministers file SECA quarterly.)
Reminders for 2019 (from December issue)
As we welcome the new calendar year, please remember the following:
Compensation and Staffing News Returns in February
Rev. Richard Nugent, Director, Church Staff Finances is attending to general compensation, staffing, and employment agreement matters while Jan Gartner is on sabbatical (December 22 through February 12). Your regional Compensation Consultant may also be of assistance. The rest of the Church Staff Finances team is available to help you with benefit questions.

Look for the next issue of Compensation and Staffing News in mid-February. Back issues are posted on the OCSF Publications page.

Thank you for supporting healthy compensation and staffing practices in 2018!
Warm wishes to all at this turning of the year.
UUA Office of Church Staff Finances
24 Farnsworth Street | Boston, MA 02210