Who is the pastor's employer?

The test here is who hires and who can dismiss, not who runs payroll. The two come apart: a congregation can carry every burden of employment — salary, benefits, reporting, liability — while holding none of the power, and the payroll answer alone would make opposite arrangements look identical.

The local congregation

The national body

Split — the congregation pays, but does not hire

Not established

For these bodies the arrangement is not publicly documented. The gap is recorded on each profile with the reason.

Every grouping above is a nearest-fit label; the deviations are stated in each profile's prose. Why it is built that way.