Consult your financial advisor or our Director of Finance for specific guidance, but here are some general guidelines to keep in mind from the hive mind of stated clerks on Google Groups.

• If the bonus is funded out of general congregational funds (session votes to give a bonus)
  • It IS A CHANGE in terms of call and needs a congregational vote and presbytery concurrence
• If bonus comes from a special offering for that purpose it is NOT a change in the terms of call
• BUT all Bonuses are counted in effective salary for the Board of Pensions. More info here.
• AND Bonuses are usually taxable income, including Social Security (consult your tax advisor)