COMPENSATION POLICY FOR CLERGY DIOCESE OF DALLAS

Note: A priest working in the Diocese under a contract or an incardinated priest of this Diocese under contract outside of the Diocese is not covered by this Compensation Policy.

This policy defines priest’s compensation during normal service and assignments. Separate policies define compensation for leaves of absence, whether voluntary or involuntary.

SALARIES There is a schedule for pastors and a schedule for parochial vicars in place (reviewed yearly by the Bishop). Scheduled adjustments, if any, are made on July 1 each year.

Priests serving in non-parish assignments will receive a pastor's salary plus a monthly supplement of $200. This pay differential is to offset the increased housing costs and reduced stole fees from not being assigned to a parish.

MASS STIPENDS In light of Can. 945§1, priests celebrating or concelebrating Mass are permitted to receive an offering to apply the Mass for a specific intention. The customary offering as approved by the Texas Catholic Conference is $5.00 per Mass Intention. A priest who celebrates several Masses on the same day may only keep one Mass stipend, and must transfer the other stipends to the purposes prescribed by the ordinary. In the Diocese of Dallas, extra Mass stipends may be used for corporal works of mercy.

STOLE FEES Priests may retain their stole fees received in connection with the celebration of the other sacraments. Stole fees for sacraments are free will offerings, but are taxable under IRS regulations as earned income.

FOOD REIMBURSEMENTS Priests serving in assignments where food is not provided by the budget of the parish of appointment or the sponsoring institution may receive monthly reimbursements, not to exceed $600, provided that the appropriate receipts are submitted to the entity.

AUTOMOBILE BENEFITS The normal operating expenses incurred by a priest for his vehicle are to be paid by the parish of appointment or the sponsoring institution. These expenses would include: gasoline, oil, and other expendables, automobile insurance, registration and inspection fees, and normal maintenance. Repairs, not exceeding the equivalent of the car's yearly depreciation, are to be covered by the parish or institution. Parishes are not allowed to own personal vehicles; however the appropriate amount for a parish-owned vehicle used by a priest for his personal transportation must be deducted from his base pay. Priests are required to purchase auto insurance policies with the following coverages:

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Each Person Each Accident Bodily Injury Liability $100,000 $300,000 Property Damage Liability $ 25,000 Personal Injury Protection $ 2,500 Rental Reimbursement $20/day with $ 600 max Underinsured/Uninsured Motorists $ 20,000 $ 40,000 Deductibles $ 500

Premiums for coverage more than the above or deductibles less than the above will not be reimbursed. In the event of a claim, deductibles will not be reimbursed.

MEDICAL BENEFITS The costs of the Diocesan medical, dental and life insurance plan and funding of the priests' pension plan will continue to be paid by the sponsoring institution. Medical insurance for retired priests of the diocese will be provided by the Chancery (see Medicare requirement below). For each fiscal year, a parish or diocesan department is required to reimburse up to $1,000 in uninsured medically necessary medical and dental expenses, including deductibles and coinsurance. Any uninsured medical expenses in excess of $1,000 per year can be submitted to the Chancellor for possible reimbursement by the Clergy Assistance Fund.

All diocesan priests are required to enroll in Medicare at the appropriate age. The Medicare premium is to be reimbursed by the sponsoring institution. The Diocesan group insurance plan will be the primary insurer until actual retirement. After retirement, the Medicare premiums and uninsured medically necessary medical expenses will be reimbursed by the Clergy Assistance Fund upon submission of documentation to the Chancellor.

OTHER PROFESSIONAL EXPENSES It is the responsibility of the parish or sponsoring institution: • to pay the annual continuing education fee to the Office of Priestly Life and Ministry (currently $450) • to cover the cost of educational and professional opportunities, workshops, and seminars up to $450 per year, plus travel expenses • to pay for one retreat per year (cost not to exceed that of the diocesan sponsored Retreat for Priests, currently $350)

RETIREMENT BENEFITS The Diocese provides a defined benefit pension plan for eligible diocesan priests that are incardinated for this Diocese or serving in this Diocese. The monthly retirement benefit is based on qualified years of service as defined in the Plan. The parish or sponsoring Diocesan institution will be invoiced monthly for the costs of contributions to this plan.

All priests are expected to apply for Social Security benefits at the appropriate age when 100% of benefits can be received. Active priests receiving Social Security benefits before actual retirement from active ministry are strongly encouraged to save those additional monthly amounts for retirement needs.

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LONG TERM CARE A priest is expected to help fund his costs of long-term care by using a significant portion, generally 50%, of his income, for this purpose.

EXPENSES PERSONAL TO THE PRIEST The following expenses are those for which the priest himself is responsible. These include but are not limited to the following:

• Priests’ personal living expenses that are not directly related to their priestly ministry. These would include, but are not limited to, costs associated with the care and feeding of pets, tobacco products, personal computer, movies, theatre and other forms of personal entertainment, alcohol consumption (i.e., not associated with occasional entertaining for parish purposes), vacations and personal travel, etc.

• Cable TV services beyond a basic level (i.e., “paid channels”)

• Private telephone lines apart from the parish phone system

• Civil attorney fees and court fees for civil or criminal actions against a priest when these actions are not associated with the fulfillment of the priestly assignment.

• Sabbatical expenses are defined in that policy. Expenses above the level permitted by diocesan policy are the responsibility of the priest.

• If a pet damages the rectory, it must be thoroughly cleaned and/or repaired and the expense for this is borne by the owner of the pet, not the parish. Paid staff time is not for care of the pet.

• If a priest exceeds his allotted vacation time and needs to be absent from the parish for serious personal reasons (excluding authorized leave, retreat, continuing education, etc.), the cost of his priest-replacement is his financial responsibility.

• Any spiritual pilgrimage a priest may lead is to be considered a part of the time allotted for annual vacation.

• A listing of each priest’s personal property is to be maintained and kept on file at the parish. This list should be checked by the Vicar Forane during his regular visits.

TAX ISSUES Each priest should consult his own tax advisor regarding the appropriate tax treatment for income tax purposes and for self-employment tax purposes.

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