There are two main categories of fees:

(1) Statutory fees for marriage and funeral services and

(2) Fees for occasional duties.

General guidance is contained in the paragraphs which follow:

1. Statutory Fees
1.1 Details of eligibility to receive statutory fees and directions about payments are contained in A Guide to Church of England Parochial Fees (Church Commissioners; April 1993); Supplementary Guidance Notes for Clergy (December 1995), and Guidelines for the payment of Parochial and Casual Duty Fees to retired clergy, nonstipendiary ministers and readers) (Ministry Division Feb. 1999). Further guidance is issued from time to time, by the Ministry Division of the Archbishops' Council.

1.3 Incumbents
1.3.1 It is important to note that statutory fees are payable only to the beneficed incumbent. Even in the many cases in which a minister other than the beneficed incumbent takes a service, for example to cover sickness or holiday (see Section 2 below), statutory fees remain due to the incumbent and not to the minister concerned.

1.3.2 Incumbents with freehold of the benefice are entitled to keep statutory fees for all services taken in church, cemetery, crematorium or churchyard as a contribution towards their stipend. However, most incumbents nowadays enter into a Deed of Assignment to the Board of Finance so that the fees are paid to the Board and the stipend, or augmentation grant, is paid in full.

1.3.3 It is helpful if fees are sent into the Diocesan Office on a regular basis. A cheque payable to the St Albans Diocesan Board of Finance should therefore be sent in, accompanied by a Record of Clergy and Casual Duty Fees, at the end of each quarter.

1.3.4 It is necessary for clergy who choose not to assign their fees, but to keep them as part of their stipend, to declare such fees on the annual return of income and expenditure and to have their augmentation grant reduced accordingly.

1.4 Vacancies
In a vacancy, the incumbent's part of the statutory fee are should be paid into the Vacancy Account (see Handbook section F16 for details), after the deduction of any fee payable to a retired stipendiary priest if appropriate (see below).

1.5 Priests-in-Charge
Priests-in-Charge of parishes should not receive statutory fees because their parishes are technically vacant and they are paid augmentation grants from the Stipends Fund instead.
Statutory fees received should be sent to the Diocesan Office, accompanied by a Record of Clergy and Casual Duty Fees, once a quarter.

1.6 Team Vicars
In some team ministries all fees are passed to the Team Rector who assigns them to the Board of Finance and sends in a cheque and remittance once a quarter. However, in other teams, the Rector and Team Vicars deal with their own fees separately, but still assign them to the Board of Finance.

1.7 Assistant Curates
Assistant curates should not receive statutory parochial fees as these are the legal entitlement of the incumbent. However, the incumbent has the right to direct that the fee that would otherwise be payable to him or her should be payable to the minister performing the service. Assistants who receive statutory parochial fees should bear in mind that such fees are taxable income and should be declared on the annual return of income (PSA), as they form part of the stipend and will be taken into account in calculating the Stipends Fund grant (apart from the first £50). Alternatively, such fees may be legally assigned to the Board of Finance in return for a balancing stipend grant, on completion of a Deed of Assignment obtainable from the Diocesan Office. The Table of Parochial Fees setting out the statutory fees is circulated to every parish in December each year by the Ministry Division of the Archbishops’ Council.

1.8 Fees for services in Cemeteries and Crematoria
Since 1 January 1993, the Table of Statutory Fees has included fees for funeral services in cemeteries and crematoria, although there remains provision for cemetery and crematoria authorities to set different rates. The minister of a parish (which may include a priest-in-charge, team vicar or rural dean in a vacancy) is required to perform a funeral service for parishioners if requested. In this diocese, all stipendiary clergy (including priests-in-charge, team vicars and assistant clergy as well as incumbents) are given the opportunity to assign such fees as they may receive to the Board of Finance by a Deed of Assignment. Assistant clergy are able to keep the first £50 of such fees. Guidance concerning NSMs, retired clergy and Readers is set out below.

1.9 Non-Stipendiary Ministers
Normally, non-stipendiary ministers with a Bishop’s Licence and a job description receive no fees for conducting divine worship or occasional offices within the parishes to which they are licensed. They also receive no fee if conducting divine worship or occasional offices in a neighbouring parish, as part of the agreed pattern of their work. Nevertheless, fees should be collected as set out in the Table of parochial Fees and be passed to the incumbent or priest-in-charge.
1.10 Readers
Readers are voluntary and unpaid and, therefore, not entitled to a fee for their service. When Readers conduct a funeral, they should collect the fee payable to the incumbent in respect of the service and pass this to him or her.

2. Fees for occasional duties

2.1 Services are often taken by clergy other than the beneficed incumbent.

2.1.1 Stipendiary assistant clergy undertake such duties as part of their work in a parish and accordingly should not receive any additional fees for taking services in their own or neighbouring parishes (but see 1.8 above re: crematoria fees).

2.1.2 Retired clergy, NSMs or Readers may be asked to take Sunday or weekday services, marriages (not Readers) or funerals in the absence of the incumbent through holiday or sickness or on the incumbent's behalf.

2.1.3 The Board of Finance has agreed that, with effect from 1st April 2009, the fee payable to retired stipendiary clergy for conducting one service of divine worship shall be 50% of the statutory fee payable to incumbents for a funeral service in church. For 2011 this will be £28.50.

For each subsequent service on the same day in the same parish or group of parishes the fee shall be 25% of the statutory fee payable to incumbents for a funeral service in church. For 2011 this will be £14.25.

For weddings and funerals, the fee is two/thirds of the statutory fee payable to an incumbent as set out in the Table of Parochial Fees for each service, regardless of the number of services on the same day. The balance of the fee for a wedding or funeral should be passed to the incumbent/priest-in-charge as appropriate and treated as in Section 1 above. Said services on weekdays may be the subject of individual arrangements at reduced rates.

2.1.4 Fees should be paid only to retired clergy. Clergy who are on the diocesan payroll in any sense whatever, Non-Stipendiary Clergy (unless they have relinquished their Licence and have the Bishop’s Permission to Officiate) and Readers should pass fees, to be treated as in Section 1 above, to the incumbent/priest-in-charge as appropriate.

2.1.5 Expenses at the current rate should be paid automatically to all clergy and Readers, whether retired or not, and this may include not only travel (at the usual rate as for the incumbent) but also hospitality and in some cases loss of earnings from secular employment. A meal or other refreshment should be provided, when appropriate.

2.1.6 The situation concerning fees when retired clergy, NSMs or Readers officiate at services held in cemeteries or crematoria depends upon the circumstances. The deceased’s minister has a duty to officiate at a cemetery or crematorium designated by the Bishop for the use of the area concerned, “where he is requested to do so.” The deceased’s minister does not require the consent of the minister of the parish in which the cemetery or crematorium is situated. The deceased’s incumbent is entitled to the statutory fee and this fee falls within the definition of “parochial fees” because the funeral duty is being performed in connection with a parish.

(i) If another minister (retired, NSM or Reader) officiates at a cemetery or crematorium either at the request or with the The deceased’s incumbent is entitled to the statutory fee although retired clergy should be offered a casual duty fee as set out in 2.1.3 above.

(ii) If another minister officiates at a cemetery or crematorium without the prior consent of the deceased’s incumbent, he needs the consent of the minister in whose parish the cemetery or crematorium is situated. It may be argued that he therefore becomes that minister’s agent and that the statutory fee is due. The alternative argument is that the officiating minister is not performing duties in connection with a parish, that no statutory fee is due and that the minister can charge what he likes. In these circumstances it is recommended that officiating ministers should inform the deceased’s incumbent before or as soon as practicable after the service and pay the statutory fee to the deceased’s incumbent. Retired clergy should then be offered a casual duty fee as set out in 2.1.3 above.