Business Office

Business Administrative Resources

Recent Communications | Salary Guidelines | Human Resources

Treasurer Resources | Church Board Resources | Church Safety

LCMS Church and School Administration | Employment Opportunities

Strategic Partners in Mission Listing

Important Changes Effective February 21, 2025

The Michigan District Business Office will continue to update this page as we gather additional information.

Earned Sick Time Act (ESTA) – Effective February 21, 2025

ESTA replaced the 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), who must comply by October 1, and large (11 or more employees) employers, which is already in effect.

ESTA eligible time off 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.

www.michigan.gov/

 

Recent Communications

Sept-25 Fall – Letter to Congregations

 

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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

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Human Resources Guides

What to do if ICE is at Your Door

What To Do When You Receive a Call

Clergy Job Descriptions

Job Descriptions – Ministry Staff, Officers, Admin Staff, Facilities Staff

HR Poster Compilation – to post in various locations – Updated September 2025

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

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Treasurer Resources

LCMS Congregational Treasurer’s Manual – 8/25/25 (File in dropbox)

Michigan Supplement 2025 – 9/2025

Michigan Minimum Wage Poster 9/2025

ESTA Required Poster 9/2025

ESTA Required Poster Spanish – 9/2025

Educational Assistance Plan and Student Loan Repayment Program

Student Loan Assistance – video

Sample Unemployment Letter

MI-W4

Federal W-4

I-9 Form

New Hire Reporting Form & Portal

Sales & Use Tax Forms

Withholding Tax Forms

3372 Sales Tax Exemption Cert

Group Tax Exempt Ruling

Taxes and Ministers Brochure

Group Purchase Agreements

Remittance Voucher

Money Handling Suggestions for Congregations

CPH – Church Management System – The Church360° Suite is your comprehensive church management system with web-based software for people, finances, and website building. With ease of use and product-to-product integration, church management software has never been so efficient. First-Time Concordia Technology Solutions Customers Receive $100 purchase off any Church360° product. Church360° LCMS District Referral.

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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 and Conflict Resources

Crisis Management for Congregations and Ministries

CEF “MI-Home” Mortgage Offer – Special mortgage rate offer for new to the District church workers

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Church Safety

Guidelines for Emergency Operation Plans

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