New rates for ministers' stipends are effective from 1 July 2010, with the basic stipend increasing by 1.5% to $42,533pa. The increase is based on the Department of Labour Average Wage Index increase of 1.5 percent for the year to 31 March 2009.
| Ministers years of service | 2009/2010 Stipend | 2010/2011 stipend (1.5% increase ) | Seniority allowance as % of stipend |
Seniority Allowance | Revised Stipend |
| 1 | 41,904.00 | 42,533.00 | - | 42,533.00 | |
| 2 | 41,904.00 | 42,533.00 | 6% | 2,551.98 | 45,084.98 |
| 3 | 41,904.00 | 42,533.00 | 6% | 2,551.98 | 45,084.98 |
| 4 | 41,904.00 | 42,533.00 | 6% | 2,551.98 | 45,084.98 |
| 5 | 41,904.00 | 42,533.00 | 6% | 2,551.98 | 45,084.98 |
| 6 | 41,904.00 | 42,533.00 | 12% | 5,103.96 | 47,636.96 |
| 7 | 41,904.00 | 42,533.00 | 12% | 5,103.96 | 47,636.96 |
| 8 | 41,904.00 | 42,533.00 | 12% | 5,103.96 | 47,636.96 |
| 9 | 41,904.00 | 42,533.00 | 12% | 5,103.96 | 47,636.96 |
| 10 | 41,904.00 | 42,533.00 | 12% | 5,103.96 | 47,636.96 |
| 11 | 41,904.00 | 42,533.00 | 18% | 7,655.94 | 50,188.94 |
| 12 | 41,904.00 | 42,533.00 | 18% | 7,655.94 | 50,188.94 |
| 13 | 41,904.00 | 42,533.00 | 18% | 7,655.94 | 50,188.94 |
| 14 | 41,904.00 | 42,533.00 | 18% | 7,655.94 | 50,188.94 |
| 15 | 41,904.00 | 42,533.00 | 18% | 7,655.94 | 50,188.94 |
| 16 | 41,904.00 | 42,533.00 | 18% | 7,655.94 | 50,188.94 |
We have recently calculated the increase to Ministers' Basic Stipend, Seniority Allowance and Beneficiary Fund contributions, to take effect from 1 July 2010, as detailed below.
Supply fees for a minister or theological student leading services, based on the 2009/10 stipend are:
Reimbursing allowances will remain unchanged at $2623 per annum as follows:
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). These negotiations are facilitated by a person or persons appointed by the presbytery/UDC.
Personal contributions payable by all members of the Beneficiary Fund in full time service is calculated as 5 percent of the Basic Stipend. From 1 July 2010 that amount will be $177.22 per month.
Many ministers have their car loan and beneficiary fund contributions deducted from their stipend. These deductions should be taken from the stipend after PAYE has been deducted.
You can download a detailed breakdown of how stipend, allowances and PAYE are calculated across a range of ministers' housing and seniority scenarios. For further information please contact Margaret Fawcett at Assembly Office.