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Stipends and allowances from 1 July 2008

Calculation table

Refer to the calculation sheets below for the stipend rate and allowances effective from 1 July 2008.

Key points to accompany calculation of stipend and new seniority rates

  1. Basic Stipend increases by 3.4% to $40,565pa
  2. The increase is based on Average Wage Index increase of 3.4% for the year to 31 March 2008
  3. New Seniority Allowance rates double to 6%-18%
  4. This year is the last year of the adjustment approved by the 2006 General Assembly. Future adjustments will relate only to changes in the Average Wage Index.

From 1 July 2007 the Basic Stipend will be $40,565, an increase of 3.4% over the present stipend. There is an additional 10% notional rent for ministers living in a parish provided manse. The addition, as per the Seniority Allowance review agreed to at the 2006 General Assembly, the new Seniority Allowance rates will increase the gross taxable income by between $2,434 pa and $7,302 pa, depending on Ministers years of service:

  •             2 – 5   years service;               6% of the basic stipend
  •             6 – 10 years service;            12% of the basic stipend
  •             11+     year’s service;           18% of the basic stipend

The Basic Stipend is used for Beneficiary Fund and Seniority Allowance calculations.

Reimbursing Allowances

Reimbursing allowances will remain unchanged at $2,623 per annum as follows:

  • Hospitality                                          $665.00
  • Books                                                 $803.00
  • Clothing (Vestments)                        $159.00
  • Other Expenses                                $996.00

Housing allowance

A taxable Housing Allowance is payable to a minister who, with the agreement of the parish (or employing body), is living in his/her own home.  The amount of the Housing Allowance is a matter of negotiation on the basis of a fair equivalent for accommodation normally guaranteed by the Standard Terms of Call. Rental values for comparable accommodation provide a useful starting point for discussion (see Accommodation Guidelines available from the Presbyterian Church Office, PO Box 9049, Wellington).  These negotiations are facilitated by a person or persons appointed by the Presbytery/UDC.

Supply Fees

Supply fees for a minister or theological student leading services, based in the 2008/09 stipend of $40,565 are:

  • One service:                                                  $210.94   (0.052% of basic stipend)         
  • Two Services                                                $283.95   (0.07% of basic stipend)           
  • Two services with the same people            $405.65   (1% of basic stipend)

The reason there is a premium leading the same congregation twice is that it is expected the minister would have to prepare two sermons, requiring more time input.  Ministers travel and sundry expenses are additional and negotiable with the parish

Beneficiary Fund Personal Contributions

Personal Contributions payable by all members of the Beneficiary Fund in full time service is calculated as 5% of the Basic Stipend.  From 1 July 2008 the monthly amount will be $169.02.

Deductions from stipend

Many ministers have their car loan and beneficiary fund contributions deducted from their stipend. These deductions should be taken from the stipend after P.A.Y.E. has been deducted.

Calculation scenarios

We have developed a detailed breakdown of how stipend, allowances and PAYE are calculated across a range of ministers' housing and seniority scenarios. This can be downloaded here.

For further information please contact Margaret Fawcett at assembly office, Margaret(at)presbyterian.org.nz.