Business Office

Business Administrative Resources

Recent Communications | Salary Guidelines | Human Resources

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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

 

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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 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 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

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Treasurer Resources

LCMS Congregational Treasurer’s Manual

Michigan Supplement 2024 – 10/2024

Michigan Minimum Wage Poster Feb-2025

ESTA Required Poster Feb-2025

Educational Assistance Plan and Student Loan Repayment Program

Student Loan Assistance – video

Sample Unemployment Letter

MI-W4

Federal W-4

I-9 Form

Fair Labor Standards Act Ruling (2024)

Fair Labor Standards Act Salary Levels 

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

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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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