Helping You Build What’s Next

Employer Contributions

Your ministry employer is strongly encouraged to contribute an amount equal to 12% of your gross compensation. Gross compensation is equal to cash salary plus housing. A portion of each employer contribution (8.33%) is used by WPF to purchase long-term disability and life insurance for you and for such other purposes as the WPF board may from time to time determine. The rest is invested in your account in the Plan.

The Internal Revenue Service (IRS) limits how much you and your employer can contribute to your Plan annually.

Salary Reduction Contributions

These are contributions made by you by means of payroll salary reduction. This type of contribution allows you to contribute a certain portion of your compensation to the Plan. There are two types of salary reduction; Pre-Tax and Pre-Tax ROTH. your current taxable income by the amount of your contribution, saving you current tax dollars. Non-ordained/licensed employees must pay Social Security taxes on their salary reduction contributions. With ROTH (after-tax) salary reduction contributions, you pay the taxes on these contributions now and can request withdrawal later, tax-free. See the ROTH for more information.

Contribution Limits

2026 Total Contribution Limit

For 2026, the limit is the lesser of:

  • 100% of your compensation

  • $72,000 (Total Employer-ER & Employee-EE Contributions) ($47,500 ER)

2026 Elective Deferral Contribution Limits

  1. EE Salary Reduction of $24,500

  2. Over 50 Catch-up of $8,000

  3. Super Catch-Up (for those who attain age 60, 61, 62, or 63 in 2025)  of $11,250

  • It is possible to contribute up to $32,500 in 2026 if you are eligible for both items #1 and #2 or $35,750 if you are eligible for Items #1 and #3.  (You cannot use both #2 and #3)

  • If your elective deferrals exceed the limit, the excess amount must be returned to you and included in your gross income.