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2010 Salary Schedule

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					                    THE UNITED CHURCH OF CANADA/L’ÉGLISE UNIE DU CANADA
               MINIMUM SALARY AND ALLOWANCES FOR MINISTRY PERSONNEL (2010)
The United Church of Canada cares about the well-being of its ministry personnel as they serve God’s
people in a variety of places and ways. We have established policies concerning minimum annual
salaries and allowances (housing, continuing education, travel, and moving) for ministry personnel who
provide paid accountable leadership in

    •    pastoral charges and missions
    •    outreach ministries
    •    incorporated ministries
Throughout this document, “ministry unit” will be used to refer to the paid accountable leadership roles indicated above.

Compensation for those providing paid accountable leadership is comprised of salary, the occupancy and
use of a manse, and other allowances; or alternatively salary, a housing allowance, and other allowances.

Summary and Highlights
Pages 2–3          Minimum Salary Schedules
                   •   2.3% cost-of-living increase over 2009 (effective January 1, 2010)
                   • Pension and Benefit Eligibility
                   • Pro-ration for Part-Time Service
                   • Progressing through the Minimum Salary Schedule

Pages 3–5          Housing Allowance
                   • Ministry Personnel Living in a Manse
                   • Ministry Personnel in Receipt of a Cash Allowance
                   • Pro-ration for Part-Time Service

Page 5             Automobile Travel
                   •   $0.41 per kilometre (effective January 1, 2010)

Page 6             Continuing Education and Learning Resources
                   •  $1,250 annually (effective January 1, 2010)

Page 6             Moving
                   • $1,500 pastoral charge contribution toward settlement pool

Page 6             Mission Support (Aid-Receiving) Ministries

Page 7             Weekend Supply and Worship Leadership and Preaching (effective January 1, 2010)
                   • $228 per weekend: Weekend Supply
                   • $114 per occasion: Worship Leadership and Preaching

Page 8             Appendix A: Ministry Personnel Definitions

Page 9             Appendix B: Pastoral Charge Payroll Service Processing
                   The United Church of Canada policy requires that the payroll be processed through ADP for ministry personnel
                   in pastoral relationships earning more than $5,000 per year. Please refer to Appendix B for detailed information
                   regarding ADP processing of allowances and expenses.




                                 The United Church of Canada/L’Église Unie du Canada
                     2010 MINIMUM SALARY AND ALLOWANCES FOR MINISTRY PERSONNEL




NOTE
The term “ministry personnel” has a distinct meaning within The United Church of Canada and is defined in The Manual, 2007. That
definition and other related definitions are found in Appendix A. (See also: www.united-church.ca/manual.)

While salary and allowance policies adopted by General Council and its Executive establish minimum amounts of entitlement, the
ability and willingness of a ministry unit to offer compensation greater than these minimum amounts is both commendable and
welcomed.

Please refer to The Manual, 2007 (www.united-church.ca/manual), the Financial Handbook for Congregations 2008, and the
Financial Handbook Supplement for 2009 (www.united-church.ca/handbooks) for more detailed information related to the content of
this document.


                                            MINIMUM SALARY SCHEDULES
All minimum salary figures are increased annually by a percentage equal to the average percentage rise
in the cost of living within Canada for the year ending December 31 one year and one day prior to the
effective date of the new salaries (i.e., the minimum salary rates that will take effect on January 1, 2010,
reflect the average rise in the Canadian cost of living as of December 31, 2008).

For 2010, the minimum salaries reflect a 2.3% increase over the 2009 minimum salary levels. The United
Church also encourages the practice of increasing salaries annually by an amount equal to or greater
than the cost-of-living increase, even if the minister’s salary is set above the category minimum. The
following chart provides the minimum salaries for ministry personnel, effective January 1, 2010.

        2010                                      YEARS OF ELIGIBLE SERVICE
                                                    (INCREMENT CATEGORY)
TYPE OF
MINISTRY                   1–2            3–4            5–7            8–10          11–13           14 +
LEADERSHIP                  (A)            (B)            (C)            (D)            (E)            (F)
ORDER OF                 $32,164        $33,611        $35,059        $36,507        $37,954        $39,401
MINISTRY¹
RECOGNIZED               $31,128        $32,528        $33,930        $35,330        $36,731        $38,131
DESIGNATED LAY
MINISTERS²
DESIGNATED LAY           $30,441        $31,811        $33,180        $34,550        $35,921        $37,290
MINISTERS³
INTERN SUPPLY4           $31,128        $32,528        $33,930        $35,330        $36,731        $38,131

CANDIDATE                $31,128        $32,528        $33,930        $35,330        $36,731        $38,131
SUPPLY
STUDENT                  $30,441        $31,811        $33,180        $34,550        $35,921        $37,290
SUPPLY
1 Order of Ministry includes Diaconal and Ordained Ministers (including those serving as Retired Supply and United Supply), and
      Order of Ministry serving as Interim Ministers.
2 Recognized Designated Lay Ministers includes former Lay Pastoral Ministers, and Recognized Designated Lay Ministers serving
      as Interim Ministers.
3 Designated Lay Ministers includes former Lay Pastoral Ministers in Training and former Staff Associates, and Designated Lay
      Ministers serving as Interim Ministers.
4 Service during an Intern Supply is considered part of the educational preparation and does not count as service for salary
      increment purposes.



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                   2010 MINIMUM SALARY AND ALLOWANCES FOR MINISTRY PERSONNEL



Pension and Benefit Eligibility
With the exception of Student Interns, all ministry personnel and Congregational Designated Ministers are required to
participate in the United Church pension and group benefits plans if they are paid for an average of 14 hours or more
per week.

Pro-ration for Part-Time Service
In circumstances where part-time ministerial leadership is provided, the minimum salary amount is pro-
rated according to the percentage of service provided, compared to full-time service. The figures shown in
the table above reflect full-time service, which for calculation purposes is defined as 40 hours per week.

Example

A Designated Lay Minister with eight years of service (Category D) begins a pastoral relationship of 30
hours’ work per week.
First, establish the percentage of hours being worked, i.e., 30 of a possible 40 = ¾ or 75%.
Multiply the appropriate minimum salary figure (Designated Lay Minister, Category D = $34,550) by that
percentage, and round up to the nearest dollar:
                              $34,550 x 0.75 = $25,912.50; round up to $25,913.
The minimum salary offered to this minister would be $25,913.


Progressing through the Minimum Salary Schedule
Eligible service is based on years of service in a paid, accountable ministerial role within the church.
For salary increment purposes, all periods of service in ministry personnel positions resulting from a
presbytery appointment, a call, or an action of a Conference Settlement committee are included in the
calculation of years of eligible service. Service as an Intern Supply, as noted above, is an exception.

A year is credited when a minimum of 750 hours of paid work in one calendar year is completed. A year
of service that does not meet the minimum 750 qualifying hours does not count toward an individual’s
years of eligible service and cannot be “banked” with other similar years of less than 750 hours to create
a full year of eligible service for salary increment purposes. Time spent on leave (vacation, education,
sabbatical, maternity, parental, and medical, including that which results in the use of the Restorative
Care Plan), counts as eligible service for minimum salary increment purposes.

                                            HOUSING ALLOWANCE
Ministry units are obligated to provide their called or appointed ministry personnel with either the use of a
manse or an equivalent housing allowance as part of the compensation package. Detailed information
pertaining to housing and income tax reporting and deductions for ministry personnel may be found in the
Financial Handbook for Congregations (www.united-church.ca/handbooks).

Ministry Personnel Living in a Manse
If the use of a manse is a part of the compensation package, the ministry unit is responsible for
determining its fair rental value. Discussion with a realtor to ensure that such an estimate is reasonable
(regarding market conditions, comparable properties, etc.) is highly recommended.

In calculating fair rental value, consideration must be given to what the manse would rent for on a yearly
basis (unfurnished, but equipped with heavy appliances, adequate fire extinguishers and smoke
detectors, rugs, and drapes). Additionally, in those situations where the ministry unit has agreed (as part
of the terms of the call/appointment) to pay for utilities (defined by the Canada Revenue Agency as
hydro/electricity, heating, water, and sewer), these costs must also be factored into the valuation. For
examples, see Financial Handbook for Congregations 2008, 4.7 E 2008 Sample Monthly Payroll Calculation: Manse
Provided without Utilities; 4.7 F. 2008 Sample Monthly Payroll Calculation: Manse Provided Including All or Partial
Utilities.
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                   2010 MINIMUM SALARY AND ALLOWANCES FOR MINISTRY PERSONNEL




As per church policy and federal legislation concerning income tax and pension contributions, the fair
rental value assigned to the manse must be equal to or greater than 20% of the ministry personnel’s
salary. If the manse value is less than 20% of the salary, a “top-up” must be paid to the ministry personnel
such that the top-up plus the fair rental value equals 20% of the salary. The top-up amount is considered
taxable income by the Canada Revenue Agency and must be reported as such.

Examples

1. A recently commissioned and settled minister is earning a salary of $32,164 and living in a manse with
  a fair rental value of $8,400 per year. The minimum rental value of the manse is 20% of the salary:
                                              $32,164 x 0.2 = $6,433.
  The fair rental value in this example is greater than 20%, so the policy conditions have been met.

2. A recently ordained and settled minister is earning a salary of $32,164 and living in a manse with a fair
  rental value of $6,000 per year. The minimum rental value of the manse, as calculated above, is $6,433.
 Therefore, the policy conditions have not been met. The ministry unit is obligated to pay a yearly top-up:
                             $6,433 - $6,000 = $433 per year ($36.08 per month).
 The top-up in this example would be $433 per year, and would be paid in monthly instalments.
In situations where there is a top-up, and the fair rental value of the manse plus the top-up is equal to 20% of the
ministry personnel’s salary, the top-up must be increased by the cost-of-living percentage increase (2.3% for 2010)
equal to the annual salary increase to retain the minimum value of 20% as the salary increases.

Ministry Personnel in Receipt of a Cash Allowance
If ministry personnel do not have the occupancy and use of a manse, the ministry unit shall pay a housing
allowance. This allowance is based on the fair rental value of accommodation comparable to a manse in
the vicinity of the ministry unit.

In some situations, housing allowances are set by presbyteries. In all cases, housing allowances are
endorsed as reasonable when a call or appointment is ratified by a presbytery.

Housing allowances must not be valued at less than 20% of the salary paid to ministry personnel,
although they may be more. The 20% minimum applies even if the fair rental value of accommodation
comparable to a manse in the vicinity of the ministry unit is determined to be less than 20% of the ministry
personnel’s salary.

Examples

1. A United Supply Minister with 14+ years of eligible service (Category F = $39,401) accepts an
  appointment to a pastoral charge where the fair rental value of accommodation comparable to a manse
  is valued at $6,000. The minimum housing allowance is 20% of salary:
                                              $39,401 x 0.2 = $7,880.
  The established fair rental value of $6,000 falls short of the minimum required. As a result, the housing
  allowance that must be paid in this circumstance is 20% of salary, or $7,880.
2. An Ordained Supply Minister, with a salary of $36,507, accepts an appointment to a pastoral charge
  offering a housing allowance of $7,800 per year. The minimum housing allowance is 20% of salary:
                                              $36,507 x 0.2 = $7,301.
  The allowance offered is $499 more than the minimum required, and complies with the policy.


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                   2010 MINIMUM SALARY AND ALLOWANCES FOR MINISTRY PERSONNEL



In situations where the value of the housing allowance is equal to 20% of the ministry personnel’s salary, the housing
allowance must be increased by the cost-of-living percentage increase (2.3% for 2010) equal to the annual salary
increase to retain the minimum value of 20% as the salary increases.



Pro-ration for Part-Time Service
In situations where part-time leadership is provided and a manse is part of the compensation package,
ministry personnel are entitled to full-time occupancy and use of the manse.

Where part-time leadership is given and a housing allowance is a component of the compensation
package, ministry personnel shall receive a payment that is proportional to the service provided.

Example

The housing allowance (based on fair rental value and the 20% rule) for full-time ministry in a specific
appointment is set at $18,000 per year. A part-time ministry personnel works 20 hours per week (50% of
full-time). The housing allowance must be pro-rated accordingly:
                                              $18,000 x 0.5 = $9,000.
The housing allowance offered to a half-time minister would be 50% of that offered to a full-time minister,
or $9,000.


                                             AUTOMOBILE TRAVEL
The ministry unit is obligated to reimburse ministry personnel for those costs associated with the use of
the ministry personnel’s automobile in the course of offering pastoral care and fulfilling other leadership
responsibilities. Reimbursement is based on an all-inclusive kilometric rate. That rate is set annually by
the Executive of the General Council and includes consideration for the cost of fuel, oil, maintenance,
repairs, insurance, depreciation, etc.

The 2010 kilometric rate for reimbursement purposes is set at a minimum of $0.41 per kilometre. Unlike
organizations that set a fixed rate to be applied in all circumstances, The United Church of Canada sets a
minimum rate. Pastoral charges are encouraged to negotiate with their ministry personnel to select an
appropriate kilometric rate, taking into consideration the specific travel requirements of their ministry
personnel, the cost of gas, insurance, maintenance, etc., in their particular geographic location, and their
ability to pay more than the minimum kilometric rate, provided that amount does not exceed the federal
maximum allowed (see www.cra-arc.gc.ca, search “automobile allowance rates”).

Ministry personnel are reminded that travel from home to an office in the church building/place of
employment is a personal responsibility and is not eligible for reimbursement. However, the distance
between churches on a multiple-point charge and the kilometres travelled for pastoral care do qualify for
reimbursement.

Travel expense reimbursement is not considered income for tax purposes; payments are to correspond to
the actual kilometres travelled by ministry personnel. Ministry personnel are strongly urged to maintain a
travel log that notes the specific details of travel undertaken in relation to pastoral responsibilities. Such a
record will be an invaluable tool in supporting a claim for travel expenses incurred, and in justifying those
payments to the Canada Revenue Agency, should the pastoral charge be audited.

Where ministry personnel are on an approved leave (e.g., short-term disability, sabbatical, maternity), a
monthly income supplement in the form of an automobile allowance shall be part of the compensation
payable by the ministry unit. This is in lieu of travel expense reimbursement. The income supplement
equals 40% of the average of the last six months of travel reimbursement paid to the ministry personnel in
advance of the leave, and is considered taxable income.

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                  2010 MINIMUM SALARY AND ALLOWANCES FOR MINISTRY PERSONNEL



                       CONTINUING EDUCATION AND LEARNING RESOURCES
The Executive of the General Council has established a minimum yearly amount for Continuing Education
and Learning Resources (CELR) applicable to all full-time and part-time ministry personnel. The minimum
amount allocated to CELR, effective January 1, 2010, is $1,250 for those working full-time. This amount is
pro-rated for those working less than full-time, based on the percentage of hours worked. For example, a
quarter-time (25%) ministry position in 2010 will have a CELR amount of $312.50.

The CELR amount must be spent within the calendar/pastoral year for which it is budgeted. It may not be
carried forward to a subsequent year unless previous arrangements to that effect have been made by the
ministry unit and the ministry personnel. If the entire CELR amount is not utilized for continuing education
activities/learning resources within the calendar/pastoral year, the remainder should not be paid to the
minister.

The CELR amount is intended to be applied to the cost of, among other things, attending
workshops/conferences, purchasing books, and obtaining electronic resources, all relevant to providing
ministry.

Consultation by ministry personnel with the ministry unit shall guide the types of continuing education
pursued and learning resources obtained. CELR usage should be administered as an expense, and
therefore substantiation of the nature of the continuing education taken and/or the learning resources
obtained is required; the submission of copies of the receipts by the ministry personnel meets that
requirement.


                                                  MOVING
When ministry unit personnel move (other than ordinands and commissionands), the moving expenses
are the responsibility of the receiving ministry unit. Moving costs also include reasonable expenditures by
the ministry personnel and her/his immediate family members for travel, lodging, and food while en route
to the new ministry unit.

Moving expenses for those moving to the first ministry unit where they are settled are shared by the
ministry unit and the General Council Office. The 2010 contribution by each ministry unit toward the
settlement pool to cover moving expenses incurred by ordinands and commissionands is $1,500.

Pastoral relationships established by call or settlement in the United Church are normally at least three
years in length. Should a change in pastoral relationship, initiated by the ministry personnel, be effected
prior to the end of the third year of the call or appointment, the cost of the move shall be paid back by the
ministry personnel to the ministry unit, or General Council Office, unless waived by the presbytery. This
reimbursement is on a pro-rated basis (e.g., if the pastoral relationship ended after only two years, the
minister would be expected to reimburse one-third of the original moving expenses). The presbytery may
not waive the requirement to reimburse until after having consulted with the affected ministry unit (and, in
the case of those newly commissioned or ordained and settled, with the Human Resources Unit of the
General Council Office).


                           MISSION SUPPORT (AID-RECEIVING) MINISTRIES
In situations where a ministry unit has insufficient financial resources to meet its operating expenses,
including minimum salary and allowances, an application for a Mission Support grant may be made
through the Conference in which the ministry unit is located. For further details about this opportunity, and
about the responsibilities incumbent upon mission support (aid-receiving) ministries, please contact your
Conference Office.


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                   2010 MINIMUM SALARY AND ALLOWANCES FOR MINISTRY PERSONNEL



                  WEEKEND SUPPLY AND WORSHIP LEADERSHIP AND PREACHING
On occasion, the ministry personnel needs of a ministry unit are specific and time-limited, such as during
the illness or other leave of the appointed/called/settled minister. The most common of these occasions
are (a) Weekend Supply involving pastoral care, preaching, and worship leading, and (b) Worship
Leadership and Preaching without any other responsibilities.

Minimum remuneration for these two types of leadership is based on the practice of estimating that
Weekend Supply work entails approximately 12 hours and Worship Leadership and Preaching involves
approximately six hours of effort. It is assumed that ministry personnel offering this type of leadership
have accumulated service credits at up to increment Category F. Therefore, the minimum amounts
established below are consistent with the assumed time commitment and a Category F minimum salary.

                  SERVICE PROVIDED                                      MINIMUM COMPENSATION

Weekend Supply                                          $228 per weekend (minimum remuneration based on
                                                        approximately 12 hours of effort), plus travel reimbursement
                                                        (per 2010 Automobile Travel rate) and incidental expenses
                                                        (i.e., meal allowance and accommodation as necessary).

Worship Leadership and Preaching                        $114 per occasion (minimum remuneration based on
                                                        approximately 6 hours of effort), plus travel reimbursement
                                                        (per 2010 Automobile Travel rate) and incidental expenses
                                                        (i.e., meal allowance and accommodation as necessary)


These are minimum amounts of entitlement. The ability and willingness of the ministry unit to offer
compensation greater than these minimum amounts is both commendable and welcomed.




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                    2010 MINIMUM SALARY AND ALLOWANCES FOR MINISTRY PERSONNEL



APPENDIX A: MINISTRY PERSONNEL DEFINITIONS (The Manual, 2007, Section 001)

Ministry Personnel: members of the Order of Ministry; lay persons under appointment as: Designated Lay Minister,
Candidate Supply, Intern Supply, or Student Supply; and those from other denominations under appointment as:
Diaconal Supply or Ordained Supply. Does not include persons serving as Congregational Designated Minister.
Order of Ministry: the diaconal and ordained ministers of The United Church of Canada.
Ordained Minister: a member of the Order of Ministry who has been ordained to the ministry of word, sacrament,
and pastoral care.
Diaconal Minister: a member of the Order of Ministry who has been commissioned to the diaconal ministry of
education, service, and pastoral care; includes those who were formerly designated or set apart as deaconesses or
certified churchmen.
Designated Lay Minister (DLM): a lay member of the United Church appointed by a presbytery to serve in paid
accountable ministry in a pastoral charge or other presbytery accountable ministry, in a position designated by the
presbytery as accountable to the presbytery. A DLM may be recognized as such by the Conference when they have
completed an appropriate educational program, including educational supervision during the program, to the
satisfaction of the presbytery and the Conference. Once recognized by a Conference, a DLM may be appointed by
any presbytery to serve in paid accountable ministry in a pastoral charge or other presbytery accountable ministry.
This category does not include persons serving as Candidate Supply, Intern Supply, Student Intern, or Student
Supply.
Candidate Supply: a Candidate who has successfully completed the educational requirements for commissioning to
the diaconal ministry of education, service, and pastoral care, or ordination, but who has not yet been commissioned
to the diaconal ministry of education, service, and pastoral care, or ordained, and who is appointed by the presbytery
to a pastoral charge, usually full-time.
Intern Supply: a Candidate who has obtained the Testamur and is fulfilling in a Presbytery Appointment the
requirement of the appropriate General Council working unit for supervised experience in preaching and pastoral work.
Student Supply: a Candidate currently studying at a university or theological school who is appointed by a
presbytery to a pastoral charge, mission, or outreach ministry.
Diaconal Supply: a diaconal minister, or equivalent, of another denomination whose credentials have been
approved by the appropriate General Council working unit and who has been appointed by a presbytery to a pastoral
charge, mission, or outreach ministry.
Ordained Supply: an ordained minister of another denomination whose credentials have been approved by the
appropriate General Council working unit and who has been appointed by a presbytery to a pastoral charge, mission,
or outreach ministry.
United Supply: a member of the Order of Ministry appointed by a presbytery to a pastoral charge, mission, or
outreach ministry.

The following are NOT considered ministry personnel.

Congregational Designated Minister (CDM): a lay member of the United Church appointed by an official board or
church board or church council of a pastoral charge to serve in paid accountable ministry in the pastoral charge, in a
position designated by the presbytery as accountable to the official board or church board or church council of the
pastoral charge. A CDM may be recognized as such by the presbytery when he/she has completed a period of
intentional discernment, to the satisfaction of the presbytery. This category does not include persons serving as
Candidate Supply, Intern Supply, Student Intern, or Student Supply. Normally, a CDM is employed only in a pastoral
charge where another ministry personnel is also employed.

A CDM shall not be the only paid accountable minister serving the pastoral charge; there must be a member of the
Order of Ministry or a Designated Lay Minister settled or appointed to the pastoral charge (The Manual, 2007, Section
345[B]).

Student Intern: a Candidate currently studying at a theological school who is fulfilling the requirement of the
appropriate General Council working unit for supervised experience in preaching and pastoral work.




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                   2010 MINIMUM SALARY AND ALLOWANCES FOR MINISTRY PERSONNEL



APPENDIX B: PASTORAL CHARGE PAYROLL SERVICE PROCESSING
The United Church of Canada policy for processing payroll for ministry personnel in pastoral relationships earning
more than $5,000 per year requires that the payroll be processed through ADP, the payroll service provider.

Enrolment in the Pastoral Charge Payroll Service is mandatory for the following positions:
•   Order of Ministry, Candidate Supply, Intern Supply, Student Supply, Diaconal Supply, Ordained Supply, Interim
    Ministers, and Retired Supply
•   lay persons under presbytery appointment as Designated Lay Ministers (formerly Staff Associates, Lay Pastoral
    Ministers, and Lay Pastoral Ministers-in-Training)

ADP PROCESSING OF ALLOWANCES AND EXPENSES
Housing Allowance
ADP is set up to process a housing allowance in two ways:
•  Housing Allowance: non-cash (ADP Earning Code 30) for ministry personnel living in a manse
•  Housing Allowance: cash (ADP Earning Code 19) for ministry personnel not living in a manse and in receipt of a
   cash allowance

In both situations, it is assumed that the minister is eligible for the Canada Revenue Agency (CRA) Clergy Residence
Deduction. As such, the allowance is not subject to tax or Canada Pension Plan (CPP) remittances, but is subject to
Employment Insurance (EI) remittances through ADP processing.

For clergy couples living in the same dwelling, only one ministry personnel is eligible for the CRA Clergy Residence
Deduction, which means that the ministry personnel who is not eligible may want the housing allowance taxed; this
can be administered through ADP by adding additional tax (in multiples of $5).

If the ministry personnel is in receipt of a housing allowance top-up, the amount should be taxed and processed
through ADP as a “Taxable Allowance” (ADP Earning Code 20).

Other Taxable Allowances, Taxable Benefits, and Expenses
All other Taxable Allowances and Taxable Benefits are to be processed through ADP. However, processing
expenses through ADP is optional. As such, the travel and CELR expenses outlined in this document may be
processed through ADP or directly by the treasurer.

When informing ADP, refer to the following earning codes, depending on how you wish the amounts to be processed.

“Expense” refers to reimbursement for costs incurred while carrying out duties as a minister. The ministry personnel
incurs the cost, provides proof of expense, and can be reimbursed by the pastoral charge through ADP. An expense
is payable (increases the net amount of pay received by the ministry personnel), non-taxable (amount ministry
personnel receives is not subject to income tax, EI, or CPP), and non-reportable (amount ministry personnel receives
will not appear as income on the T4/Relevé).
ADP reference: Earning Code 52

“Taxable Allowance” is an amount paid to the ministry personnel through ADP that is designated for a particular
purpose. However, the ministry personnel does not need to show proof of how the amount is spent. A taxable
allowance is payable, taxable (amount ministry personnel receives is subject to income tax, EI, and CPP), and
reportable (amount ministry personnel receives will appear as income on the T4/Relevé).
ADP reference: Earning Code 20

“Other Taxable Benefits” is an amount paid by the pastoral charge that is designated for a particular purpose. It is
usually for items for the personal use of the minister, such as books or a telephone. A taxable benefit is non-payable
by ADP (does not increase the net amount of pay received by the ministry personnel), taxable, and reportable.
ADP reference: Earning Code 31




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