Pastoral Honorarium

Definition and Meaning

The Korean term sarye (謝禮) refers to money or goods given as an expression of gratitude. Korean churches often call the remuneration of ministers a sarye-bi ("honorarium") rather than a "salary" or "wages." The term reflects an understanding of pastoral ministry not as hired labor but as service rendered in response to a calling. Some churches also call it "living expenses" (saenghwal-bi). In addition to the basic honorarium, churches may provide separate allowances for books, vehicle maintenance, and children's education, as well as a parsonage (housing provided by the church for the pastor).

Biblical and Historical Background

The following passages are commonly cited as the basis for pastoral support:

• 1 Corinthians 9:14: the teaching that those who preach the gospel should live of the gospel
• 1 Timothy 5:17-18: the instruction to honor elders who rule well, together with the statement "The labourer is worthy of his reward"
• Numbers 18:21: the Old Testament provision by which the Levites received the tithe for their livelihood

At the same time, Paul at times supported himself by tentmaking (Acts 18:3). His example is frequently cited in present-day discussions of bivocational ministry.

In the early period of the Korean church, the self-support principle of the Nevius Mission Plan was influential. In keeping with this principle, the aim is understood to have been for Korean churches themselves, rather than the mission boards, to bear the living expenses of Korean ministers.

Practice in the Korean Church

The amount of the honorarium is set by each local church according to the procedures prescribed in its denomination's church constitution. In Presbyterian churches, the session usually prepares the budget, which is then approved by the congregational meeting. Methodist, Holiness, Baptist, and other churches likewise make this determination according to their denomination's regulations and governing bodies.

Disparities according to church size are considerable. Unlike megachurches, churches that are not financially self-supporting are often unable to pay an adequate honorarium. For this reason, many denominations operate programs at the presbytery or district level, or at the general assembly level, such as living-expense subsidies and assistance toward church self-sufficiency. Income in retirement is supplemented by each denomination's pastoral pension system.

With the implementation of the taxation of religious workers in 2018, the honorarium became taxable income. Pastors may report it as either religious-worker income or earned (employment) income. Opinions are also divided over whether the honorarium should be disclosed to church members. Some argue that it should be disclosed for the sake of financial transparency, while others contend that caution is warranted because it is the pastor's personal information.