New rates for ministers' stipends are effective from 1 July 2009, with the basic stipend increasing by 3.3% to $41,904p. The increase is based on Average Wage Index increase of 3.3% for the year to 31 March 2010.
| Ministers years of service | 2008/2009 Stipend | 2009/2010 stipend (3.3% increase ) | Seniority allowance as % of stipend |
Seniority Allowance | Revised Stipend |
| 1 | 40,565.00 | 41,904.00 | - | 41,904.00 | |
| 2 | 40,565.00 | 41,904.00 | 6% | 2,514.24 | 44,418.24 |
| 3 | 40,565.00 | 41,904.00 | 6% | 2,514.24 | 44,418.24 |
| 4 | 40,565.00 | 41,904.00 | 6% | 2,514.24 | 44,418.24 |
| 5 | 40,565.00 | 41,904.00 | 6% | 2,514.24 | 44,418.24 |
| 6 | 40,565.00 | 41,904.00 | 12% | 5,028.48 | 46,932.48 |
| 7 | 40,565.00 | 41,904.00 | 12% | 5,028.48 | 46,932.48 |
| 8 | 40,565.00 | 41,904.00 | 12% | 5,028.48 | 46,932.48 |
| 9 | 40,565.00 | 41,904.00 | 12% | 5,028.48 | 46,932.48 |
| 10 | 40,565.00 | 41,904.00 | 12% | 5,028.48 | 46,932.48 |
| 11 | 40,565.00 | 41,904.00 | 18% | 7,542.72 | 49,446.72 |
| 12 | 40,565.00 | 41,904.00 | 18% | 7,542.72 | 49,446.72 |
| 13 | 40,565.00 | 41,904.00 | 18% | 7,542.72 | 49,446.72 |
| 14 | 40,565.00 | 41,904.00 | 18% | 7,542.72 | 49,446.72 |
| 15 | 40,565.00 | 41,904.00 | 18% | 7,542.72 | 49,446.72 |
| 16 | 40,565.00 | 41,904.00 | 18% | 7,542.72 | 49,446.72 |
From 1 July 2009 the Basic Stipend will be $41904, an increase of 3.3% over the present stipend. There is an additional 10% notional rent for ministers living in a parish provided manse. Seniority allowance is payable to ministers with 2 or more years service as follows
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 $174.60
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.
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 for a minister or theological student leading services, based in the 2009/2010 stipend of $41,904 are:
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
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.
We have developed 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, margaret@presbyterian.org.nz.