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Per Capita

Per Capita


Per Capita Sunday

Per Capita Sunday GraphicOn January 22, 2023, Presbyterians are invited to center their worship services around the ways in which we are called into mutual support and ministry through per capita giving. A collection of resources and tools to assist in worship planning are now available.  



Understanding Per Capita

Image of Timothy Hard AndersonTimothy Hart-Andersen shares a personal reflection on his journey to understanding how Per Capita '...helps build up the Body of Christ'.  Read the article printed in the Nov/Dec 2021 issue of Presbyterians Today.
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Payer Express Training
for Presbyteries

The Office of the General Assembly is transitioning to require all per capita payments to be submitted through Payer Express no later than January 1, 2022. The recording from the webinar training from June 23, 2021 is now available. 

Full-screen version is available to view and download on Vimeo.  


Full-screen version is available to view and download on Vimeo.  



Per Capita connects Presbyterian Church (U.S.A.) congregations and mid councils with the work of the wider church. As the primary source of funding for the Office of the General Assembly (OGA), it is how Presbyterians mutually and equitably share the costs of moving the church forward in the 21st century.

Per Capita giving makes it possible for: 

  • Presbyterians to discern and live out God’s call in their lives
  • Churches to connect with individuals seeking a call to ministry
  • Staff support for General Assembly committees and commissions
  • Management and coordination of General Assembly gatherings
  • Presbytery and synod leaders to gather for training and discernment
  • Counsel and support for churches in crisis (misconduct, legal matters)
  • Presbyteries to address matters of inclusion, participation, and representation at all levels of church leadership and decision-making
  • The denomination to build connections with ecumenical partners around the world
  • Presbyteries and pastors to receive support on immigration issues
  • Presbyterian history to be cataloged, preserved, and utilized by future generations

"Each council above the session shall prepare and adopt a budget for its operating expenses, including administrative personnel, and may fund it with a per capita apportionment among the particular congregations within its bounds. Presbyteries are responsible for raising their own funds and for raising and timely transmission of per capita funds to their respective synods and the General Assembly." (Book of Order, G-3.0106)

         “Per Capita is crucial to the overall health of the PC(USA), because it binds presbyteries, synods, and congregations together in one church.”

– J. Herbert Nelson, II,
Stated Clerk of the General Assembly of the PC(USA)

GA per capita rates

2015: $7.07
2016: $7.12
2017: $7.50
2018: $7.73
2019: $8.95
2020: $8.95
2021: $8.98
2022: $8.98
2023: $9.85
2024: $9.80

For further assistance, please contact percapita@pcusa.org