Congress determines the president's salary. However, according to Article II, Section 1 of the United States Constitution, Congress may not change the president's salary while the president is in office.
As of 2001, the president's annual salary is $400,000 with a $50,000 expense account. Additionally, the president, vice president and their families are treated by an exclusive team of medical professionals that is located on-site at the White House. Congress provides outgoing presidents with a transition allowance that allows them to re-establish a household outside of the White House, set up an office and employ a staff. Former presidents also receive an annual pension for the rest of their lives as well as medical care and Secret Service protection. When a former president dies, his spouse and dependents continue to receive Secret Service protection until the spouse remarries. Former presidents and their families may decline continued Secret Service protection after they leave office if they so desire. Additionally, former presidents receive travel benefits for travel related to their former status as a head of state. Presidents are entitled to receive the benefits set forth by Congress even if they resign from office. If they are removed from office due to the impeachment process, however, all benefits are revoked.