1.1.M.150 Ministers of religion

Definition

For the purposes of income support payments and for parentally means tested YA, a minister of religion can be a member of the clergy either under:

• a contract FOR SERVICE, or
• a contract OF EMPLOYMENT.

YA parental means test

A minister of religion under a contract for service cannot be considered an employee of the religious organisation. Any benefits, other than taxable income, provided by the organisation to ministers contracted for service cannot be considered employer provided benefits (1.1.E.90) for the purposes of the YA parental means test (1.1.P.45).

Income support payments

A minister of religion under a contract for service is neither an employee nor self-employed, but is a 'holder of a religious office'. A number of allowances and reimbursements of ministry related expenses may be deducted from the minister's gross income, but fringe benefits which are for the minister's own private benefit are 'valuable consideration' (1.1.V.25) and MUST be included.

Clergy considered to be ministers of religion contracted for service

The following table outlines the clergy who are considered to be ministers of religion contracted for service.