Salaries and remuneration
Fringe benefits | Fringe Benefits and Centrelink payments | Part-time arrangements | Accommodation arrangements | Superannuation | AMP Superannuation Questions |Payment for Pulpit Supply
Stipends and salaries
The stipends, salaries and allowances payable to ministers, home missionaries and deaconesses are shown in the following document/s for the year/s indicated.
Stipends & Salaries explained (click here for video link)
2021 Salaries, Stipend and Allowances
2020 Salaries, Stipend and Allowances
2019 Salaries, Stipend and Allowances
Fringe benefits
The following links provide an explanatory paper on Fringe Benefits for ministerial personnel and congregations in the Presbyterian Church NSW, and a spreadsheet to calculate GST recovery on fringe benefits.
Fringe Benefits explained (click here for video link)
Fringe benefits and Centrelink payments
Q. When filling out Centrelink forms, should you include your Non-Cash Benefits as ‘income’?
A. It depends upon the payment you are applying for.
Find out more here: Centrelink and Income Support Payments
Part-time arrangements
Frequently, churches want to engage ministry personnel on a part-time basis. These might be additional personnel to expand a ministry team or, perhaps, people to serve in smaller churches to help them grow. A spreadsheet is available upon request from the Associate Superintendent to help churches pro-rate full-time rates to part-time opportunities.
Accommodation arrangements
The normal remuneration package for a minister or a home missionary includes some provision for accommodation. This may be through: (i) the rent-free occupation of a house owned by the church; (ii) the rent-free occupation of a house leased by the church; or (iii) a financial arrangement with the minister to enable him to rent or buy a home of his choice.
Relevant resolutions of the Assembly are explained in these Manse Requirements
Alternative ways of providing accommodation are described here as accommodation-options.
Where a church wishes to build a new manse or consider the adequacy of a house that might be purchased as a manse, the Committee of Management should work through this paper: Manse Design Considerations.
Superannuation for ministers, deaconesses and home missionaries
Superannuation for Presbyterian ministers, deaconesses and home missionaries is based on the gross salary or the undivided stipend paid to them (i.e. their salary or stipend before consideration of any amounts sacrificed in favour of superannuation or other fringe benefits).
Superannuation is administered by AMP if no other choice is made. Contributions are collected and processed monthly by the Church Offices directly debiting the congregation or agency’s bank account. A schedule is mailed to all treasurers prior to the start of each calendar year showing the Minister’s stipend (based on Ministry & Mission records) and the contributions for:
- Employer SGC @ 9.5%.
- Employer additional contribution @ 6%.
- Employee’s post-tax contribution (if any) @ the Minister’s nominated rate.
- Salary sacrifice (if any) @ the Ministers nominated rate.
Where ministers are paid directly by Church Offices, the employee contribution and salary sacrifice (if any) is processed by Church Offices payroll bureau. If a church changes ministers, or there is a change to the appropriate deductions, please contact ssmith@pcnsw.org.au to cancel or commence the superannuation direct debit.
AMP Superannuation – answers to questions
AMP has been the default manager of superannuation funds for employees of the Presbyterian Church. Many questions are now being asked about practices adopted by AMP representatives. Click here to read some AMP responses to these questions.
Payments for Pulpit Supply
Special arrangements apply under Australian taxation laws for the payment of religious practitioners undertaking supply ministry. The linked document below has been prepared to help churches understand and comply with determinations of the Australian Taxation Office as they impact on payments for pulpit supply or other occasional payments made to religious practitioners.
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