Computation of income
The General Synod has directed that the following will be taken into consideration when calculating income for the purpose of augmentation of stipend:
- Guaranteed annuities and, where applicable, personal grants.
- Parochial direct giving for stipend (including contributions towards the cost of heating, lighting and cleaning the parsonage house). If the PCC intends to make a contribution towards heating, lighting and cleaning the parsonage the Diocesan Secretary should be informed before payment is accepted as this may affect personal tax and stipend level.
- Easter Offering.
- Fees (parochial and non-parochial, including surrogate's).
- Net income from chaplaincies, public and educational appointments and equivalent. Expenses properly incurred on duties in connection with the chaplaincy, and agreed between the clergy and the Diocesan Secretary, may be deducted from the gross income.
- Income from local trust funds.
Computation for augmentation purposes will not include spouse's earnings, private income or pension, income from informal letting, of parsonage house rooms or spare time earnings.
The last named are defined as earnings not made on a regular or programmed basis. Income derived from the sources at (1) to (6) above is added together and if the total is less than the diocesan standard stipend it is made up to that level by augmentation from the Diocesan Stipends Funds (DSF).
Fees
Arrangements concerning parochial fees changed on the 1st January 2013. The most significant change in a national context is that, with a few exceptions*, the “ministry” fee is no longer the property of the incumbent but the property of the diocesan board of finance (the DBF).
(*The exceptions are where incumbents had not assigned their fees to the DBF and had elected by notice to the Bishop by the end of 2011 to continue to receive them. The DBF will continue to adjust the augmentation of the stipends of these incumbents accordingly. Those incumbents will receive written confirmation of the arrangements that will apply in their case as was set out in an earlier edition of this paper).
Nevertheless there are some statutory fees, outside the scope of the Parochial Fees Table, which will remain payable to the incumbent and, with the exception of those incumbents who have not assigned their fees, will remain the subject of the Deed of Assignment between the incumbent and the DBF.
These are:
- The sum paid to incumbent, etc. for every entry contained in quarterly certified copies of entries of marriage (Under the Marriage Act 1949 Section 57(4)) – but see below** regarding Marriage Certificates.
- Certificates of marriage for purposes under the Savings Bank Act 1887 Section 10 or Social Security Administration Act 1992 Section 124(3).
- Issue of a certificate of baptism under the Births and Deaths Registration Act 1953 Section 13(2).
It is understood that legislation is in prospect such that these fees will at some point become payable to the Parochial Church Council. Until that reform has been completed, where these fees as assigned incumbents are recommended to arrange for their PCC(s) to handle these fees on their behalf including remittance to the DBF.
(**From July 2011 the fee for a certified copy of an entry of marriage (under the Marriage Act 1949 Section 63(1)(b)) is payable to the Parochial Church Council.)