Briefing Notes

• other than assistant clergy on local contracts of employment, PCCs should not need to report payments to clergy through PAYE.
• payments to reimburse expenses do not need to be reported.
• payments of fees to people who are otherwise volunteers (e.g. people acting as vergers at weddings, bellringers, choir members), do not need to be reported. The portion over and above the expenses they have incurred should be reported by the individual receiving the fees as miscellaneous income.  PAYE will need to be operated for those e.g. vergers who are employed by the church, and this will include fee income.

National guidance in this area will, by necessity, be simple and, given the diversity of parish practice, there will be many situations where employment status will need clarifying further. Links to additional information about PAYE and Employment issues for PCCs can be found from: http://www.parishresources.org.uk/people/paye/