Business Administrative Resources
Recent Communications | Salary Guidelines | Human Resources
Treasurer Resources | Church Board Resources | Church Safety
LCMS Church and School Administration | Employment Opportunities
Important Changes Effective February 21, 2025
The Michigan District Business Office will continue to update this page as we gather additional information.
Minimum Wage & ESTA
On February 20, 2025, amendments were made to the Earned Sick Time Act as well as minimum wage; however, the minimum wage remains at $12.48. The state has updated its website at the links below to reflect these changes. Revised posters are available to print.
Improved Workforce Opportunity Wage Act (IWOWA) – Effective February 21, 2025
A new Michigan minimum wage law is taking effect February 21, 2025. Per IWOWA Act 337 of 2018, the minimum wage taking effect on February 21, 2025 will be $12.48 per hour. www.michigan.gov/
Earned Sick Time Act (ESTA) – Effective February 21, 2025
A new sick time act is replacing the current Paid Medical Leave Act (PMLA) effective February 21, 2025. This affects all employers with at least one employee, however the benefits and rules differ for small (10 employees or less) and large (11 or more employees) employers. www.michigan.gov/
Small employers with 10 employees or less have until October 1 to comply. While this goes into effect immediately for large employers (11 or more employees), they have until March 23, 2025 (30 days after the effective day of the act) to provide written notice to employees on various details.
ESTA can now be front-loaded at the beginning of the year and other types of time off can be used in place of sick time as long as it follows the minimum accrual of 1 hour per 30 hours worked and can be used for the same purpose.
Recent Communications
Court Overturns Minimum Salary Increase for Overtime Exempt Employees
On November 15, 2024, a federal court struck down the Department of Labor rule that raised the salary threshold for overtime exempt employees. This nationwide ruling reverses the July 1, 2024 increase to $844 per week and also the future increase planned January 1, 2025. This means that the minimum salary for exempt employees goes back to the original rate prior to July 1st of $684 per week ($35,568.00 annual). Employees must still meet the duties tests and other requirements to be exempt. This change does not impact the Michigan minimum wage and paid time off provisions recently announced.
Jan-25 Min Wage & ESTA Update – Letter to Congregations
Nov-24 Court Overturns Minimum Salary Increase for Overtime Exempt Employees – Letter to Congregations
Oct-24 MI Minimum Wage & ESTA (The FLSA discussion is no longer applicable as of 11/15/2024) – Letter to Congregations
May-24 FLSA Salary Minimum Wage (No Longer Applicable as of 11/15/2024) – Letter to Congregations
Salary Guidelines
Compensation Guide & Calculator (pdf & excel file)
Additional Compensation tools developed by Concordia Plan Services
Church Tool: Using this tool churches can create compensation estimates for positions including Sole Pastor, Senior Pastor, Associate Pastor, Director of Christian Education, Director of Christian Outreach, Deaconess, Director of Family Life Ministry, Director of Parish Music, and Lay Minister. https://tc.cbiz.com/CompToolCPS/Login.aspx
The church tool is also available in the Apple app store for Apple devices. Search “CPS Comp” to find the app. It functions in a very similar way to the actual online version. (A School App is not currently available).
School Tool: The educator tool allows the user to create compensation estimates for positions including Teacher, Assistant Teacher, Head Principal/Administrator, Assistant Principal/Administrator, and Early Childhood Director. Schools from preschools and childcare centers all the way through high schools can use the tool. https://tc.cbiz.com/CompToolCPSEd/Login.aspx
Human Resources Guides
What To Do When You Receive a Call
Job Descriptions – Ministry Staff, Officers, Admin Staff, Facilities Staff
HR Poster Compilation – to post in various locations – Updated August 2024
Sabbatical Guidelines – 2008
Employment Resource Manual – pdf (2012)
Commissioned Worker Call Process Information
Annual Review Template (fillable .docx) – This is the review form we utilize at the District Office. For a complete overview of evaluation best practices, please connect with your District Facilitator.
Pastor or Principal Annual Review Sample Form
Teacher or DCE Annual Review Sample Form
Treasurer Resources
LCMS Congregational Treasurer’s Manual
Michigan Supplement 2024 – 10/2024
Michigan Minimum Wage Poster Feb-2025
Educational Assistance Plan and Student Loan Repayment Program
- Educational Assistance Program Information & Sample (pdf file)
- Educational Assistance Plan – (word document version)
Student Loan Assistance – video
Fair Labor Standards Act Ruling (2024)
Fair Labor Standards Act Salary Levels
New Hire Reporting Form & Portal
Money Handling Suggestions for Congregations
Church Board Resources
Guidelines for LCMS Congregation Constitutions
Protecting Your Ministry – A Legal Guide for Churches, Christian Schools, and Christian Ministries
Faith and Freedom Resources – (includes information about the ADF Church Alliance)
Alliance Defending Freedom – Impact of Supreme Court Rulings on Churches and Ministries Across America (Webinar recording) – added 8/14/20
Crisis Management for Congregations and Ministries
CEF “MI-Home” Mortgage Offer – Special mortgage rate offer for new to the District church workers
Church Safety
Guidelines for Emergency Operation Plans