This is a great question. Health insurance allowance for ministers really depends on a few factors - where the church is located, what the local health insurance market looks like, what the pastors family is comprised of, and what their needs are. By looking at the costs of local plan premiums, it's easy to pinpoint a range that would be comfortable. If you want to reimburse for medical expenses on top of an HRA to just cover the premium, that's an added bonus for the pastor.