Payroll Manager

The LCMS Mission

"In grateful response to God's grace and empowered by the Holy Spirit through Word and Sacraments, the mission of The Lutheran Church—Missouri Synod is vigorously to make known the love of Christ by word and deed within our churches, communities, and world."

Department Profile

The Department compiles, prepares and maintains on behalf of the Chief Financial Officer/Treasurer, all budgetary, accounting, and financial records and reports for The Lutheran Church—Missouri Synod (LCMS) corporate office, LCMS Holdings, Ltd., Concordia University System (CUS), Concordia Historical Institute (CHI), LCMS Eastern District, and the Lutheran Center for Religious Liberty (LCRL). Monthly financial statements and budgetary reports are prepared and distributed as required. 
 
Accounts payable functions are provided for the above entities. 
 
Cash management and investment services are provided for the above entities. 
 
Payroll services are provided for LCMS, CUS, CHI, Foundation, LCRL, and Eastern District. 
 
Federal, state, and foreign tax compliance services are performed and maintained on behalf of the LCMS, Inc. Districts, congregations, pastors, and teachers are primarily responsible for ensuring their compliance, as required and necessary. We provide them with assistance to do that through research, consultation, workshops, training, and publication of articles in synodical publications and the annual Congregational Treasurer’s Manual.  

Reporting Relationships

•    Reports to the Director of Tax and Compliance.  

Position Summary

The Payroll Manager directs the timely and accurate payroll services to The Lutheran Church—Missouri Synod (LCMS), international missionaries, Lutheran Center for Religious Liberty (LCRL), Concordia Historical Institute (CHI), LCMS Foundation, and any synodical districts who choose to have payroll services provided by the department. Coordinates with Executive Director of Accounting and Financial Services, the Director of Tax and Compliance, and other accounting staff in areas of mutual concern. 

Essential Job Functions

•    Direct and oversee payroll operations for all serviced entities, including domestic and international employees, rostered church workers, and missionaries, ensuring accurate, timely, compliant, and cost effective payroll processing for cash and non cash compensation. 
•    Ensure payroll compliance and tax accuracy, including oversight of federal, state, and local tax filings, deposits, W 2s, 941s, clergy specific reporting, international payroll requirements, and responses to IRS or state inquiries; prepare or approve adjustments and amendments as needed. 
•    Manage payroll accounting and reconciliations, including general and subsidiary payroll ledgers, payroll to general ledger interfaces, accruals, fund transfers, and regular reconciliations to ensure financial integrity and audit readiness. 
•    Provide leadership and supervision of payroll staff, including hiring, training, performance management, workload oversight, and maintenance of procedures to ensure operational continuity and consistent service quality. 
•    Oversee payroll systems and vendor relationships, including system administration, maintenance of earning/deduction codes and tax tables, coordination with IT on enhancements, vendor performance management, and system conversions for new serviced entities. 
•    Support audits, reporting, and analysis, including preparation of annual compensation reporting, audit schedules, non cash benefit reviews, workers’ compensation support, and financial analysis or specialized reports as requested. 
•    Maintain internal controls and documentation related to payroll processes, records retention, access controls, segregation of duties, and departmental procedures to ensure compliance, accuracy, and risk mitigation. 
•    Collaborate with HR, AP, and serviced entities, serving as a subject matter expert for payroll matters, resolving payroll issues, identifying taxable transactions, ensuring effective communication, and supporting organizational and ministry needs. 

Education and Experience

•    Bachelor’s degree in accounting, or related field required.  
•    Professional certification (CPP) is a plus.  
•    Six years’ accounting experience with a minimum of three years of a payroll automated system in a complex multifaceted organization. 
•    International payroll management experience, preferred. 
•    Proven experience in directly supervising payroll staff and overseeing daily operations.  
•    Experience processing payroll for ordained and commissioned ministers, including housing allowance and clergy-specific tax considerations, preferred. 
•    Experience supporting international or missionary compensation structures (e.g., cost of living adjustment (COLA), tax equalization, etc.), preferred.
•    Experience with Paycom software and Banner accounting software is a plus. 
•    Active member of an LCMS congregation, preferred. 
•    Experience in synodical accounting and/or synodical organization, preferred. 
•    Active in a professional organization. 

Competencies (Knowledge, Skills and Abilities)

•    Strong customer service and communication skills with ability to explain complex payroll and tax matters clearly to employees and ministry leaders. 
•    In-depth knowledge of federal, state, and local laws and regulations related to employment taxes, filings, and registrations.  
•    Advanced Excel skills. 
•    Meticulous attention to detail, particularly in tax calculations, to ensure accuracy in reporting. 
•    Proven ability to identify issues and proactively implement solutions. 
•    Skilled in managing and resolving issues with payroll service vendors. 
•    Ability to adapt to changes in regulations, technology, and organizational needs, and to contribute to the continuous improvement of processes. 
•    Efficient time management skills.  
•    Demonstrated commitment to ethical decision-making.  

Supervisory Responsibility

•    Directly supervises the payroll staff, overseeing their daily activities, providing guidance, and ensuring efficient payroll processing.