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finance
THE
UNITED REFORMED CHURCH
THE
PLAN FOR PARTNERSHIP IN MINISTERIAL REMUNERATION
JULY 2008 EDITION
The Plan for Partnership was first adopted by
General Assembly in 1980 and has been revised and updated by General
Assembly from time to time since then.
This edition contains those amendments adopted by
General Assembly in July 2008.
Abbreviations used in this Plan
URC United Reformed Church
MoM
Maintenance of the Ministry
URCMPF United Reformed Church Ministers' Pension Fund
CRCW Church Related Community Worker
DWP Department
for Work and Pensions
PART I - GENERAL
1.
OBJECTS OF THE PLAN
To provide a unified scheme for the remuneration of stipendiary ministers of the word and sacraments (ministers) and church related community workers (CRCWs) in the service of the Kingdom of God within the United Reformed Church.
2. PRINCIPLES
OF THE PLAN
2.1 The whole ministry of the URC is to be made
available to the whole of the Church and the financial responsibility for this
ministry is to be shared throughout the whole of the Church.
2.2 The General Assembly has agreed that the
ministers and CRCWs of the Church should be
deployed by synods in ways that respond to the many different mission
opportunities in different places. There will be no one pattern and the
patterns that emerge should not be constrained by the availability of
local finance.
2.3 The complementary commitment of local
churches is to contribute to the costs of the whole Church's ministry
according to the congregation's means. This payment is the first charge
on the local church's income. The contributions of local churches will
be paid into the Ministry and Mission Fund, from which the stipend of
ministers and CRCWs, and other payments detailed in the Plan, will be
drawn.
2.4 Consistent with this approach to funding
ministry, the General Assembly discourages the payment of local stipend
supplements.
3.
ADMINISTRATION AND CONSULTATION
3.1 The Ministries Committee recommends to the General Assembly any changes to the Plan.
3.2 The MoM Sub-Committee whose members are appointed by the General Assembly administers the Plan.
PART
II - SCOPE OF THE PLAN
4. Churches
to be included
Each local church of the URC, and each ecumenical church involving the URC.
5. Ministers,
Church Related Community Workers (CRCWs), and Students
5.1
Ministers to be included:-
5.1.1 Ministers of the URC serving in churches as defined in para 4 above.
5.1.2 Ministers of the URC holding a special appointment within a Synod.
5.1.3 Ministers of the URC holding appointments approved as special category ministries by the Ministries Committee.
5.1.4 Ministers of the URC holding Assembly appointed posts of the Church.
5.1.5 Ministers of other denominations serving the URC, as the Ministries Committee shall, from time to time, determine.
5.2 Part
time ministers to be included:-
5.2.1 Accredited CRCWs serving in posts recognised and designated by the Ministries Committee.
5.2.2 Ministers for whom remuneration for specific periods has been authorised by the Assembly Pastoral Reference Committee and such other special cases approved by the Ministries Committee.
5.2.3 Students who have already commenced training for the stipendiary ministry of the URC, giving ministry during their vacations, with
Synod approval, to URC pastorates which are in vacancy.
5.3
Lay workers to be included:-
Lay missionaries serving in posts recognised and designated by the Ecumenical Committee.
5.4 Exclusions:-
5.4.1 Those in part-time service who are already in, or enter into, full-time remunerated employment.
5.4.2 Non-stipendiary ministers and
non-stipendiary CRCWs.
PART III - ENTITLEMENTS
6. REMUNERATION OF MINISTERS AND CRCWS
The remuneration of each minister/CRCW included in the Plan consists of a basic stipend together with other entitlements and allowances as set out below. The level of allowances shown in Appendix A will be set by the Ministries Committee and reviewed annually.
6.1 Amounts paid from and at the expense of the Ministry and Mission Fund
6.1.1 Basic stipend: changes to the basic stipend will be determined by the Mission Council having considered the advice of the Ministries Committee. In the case of part-time posts the level of stipend will be the proportion of full-time basic stipend corresponding to the scoping of the pastorate.
6.1.2 Payment during sickness:
stipend shall be paid during periods of sickness in such sums as shall be determined from time to time by the MoM
Sub-Committee and will take into account the regulations and benefit schemes of the Department for Work and Pensions (DWP).
6.1.2.1 Ministers/CRCWs who are unable to work because of sickness or accident shall be paid full stipend (less any Incapacity Benefit Long-term or Industrial Injuries Disablement Benefit received) for a period of six months. However, any sickness arising in the twelve months prior to the first day of a new period of
sickness will be taken into account in the calculation of those six months. At the appropriate time after the beginning of any
sickness, the MoM Sub-Committee shall determine, in consultation with the Synod
Moderator, what further help, if any, should be given when the entitlement to full stipend comes to an end.
6.1.2.2 Ministers/CRCWs who are unable to work for more than three days
because of sickness must advise the MoM Office as soon as possible to
ensure that the necessary records can be maintained. The first seven
days of sickness may be self certified (by letter, email or telephone)
but after that all continuing sickness must be covered by a doctor's
certificate, ensuring that the date of return to work is advised. If a
period of sickness extends for more than twenty eight weeks
ministers/CRCWs will be able to claim Incapacity Benefit Long-term from the DWP.
Any benefit received when in receipt of full stipend should be advised
to the MoM Office for it to be deducted from the next available stipend
payment.
6.1.3 Maternity/Adoption/Paternity provisions:
ministers/CRCWs are entitled to statutory pay and leave and full details of the
arrangements can be obtained from the MoM Office. Although office holders are
not entitled to additional maternity/adoption leave and Keeping in Touch (KIT)
days, the General Assembly has agreed that these provisions should be extended
to ministers/CRCWs.
6.1.4 Jury Service:
ministers who are called for Jury Service should inform the MoM Office
as soon as possible to enable the loss of earnings declaration to be
completed in advance.
6.1.5 Pulpit supply fees: when the MoM Office has been advised that a minister remunerated under the Plan is unable to work due to ill-health or is on
parental leave or is on jury service or is absent on a sabbatical term which lasts for a period of more than four weeks
or is suspended under the Section O Process or is the Moderator of the General Assembly, the actual pulpit supply costs incurred by the church arising because of the absence will be reimbursed to the limit shown in Appendix A. In group pastorates and part-time pastorates, reimbursement will only be in respect of services which would have been conducted by the absent minister. Claim forms for the reimbursement of pulpit supply costs can be obtained from the MoM Office.
6.1.6 Pension Fund: ministers/CRCWs who have not attained the age of 55 years at the date of initial induction to stipendiary service under the Plan may join the United Reformed Church Ministers' Pension Fund (URCMPF).
6.1.6.1 A minister/CRCW aged 55 years or over at the date of initial induction to stipendiary service under the Plan may not join the URCMPF. Only in these circumstances will an amount agreed by the General Assembly be paid, at the minister/CRCW’s request, to any personal pension arrangement chosen by that minister/CRCW. This will be the same percentage of basic stipend as that payable as an employer’s contribution to the URCMPF in the terms of para 15.1 of the Rules of the URCMPF.
6.1.6.2 If a minister/CRCW who is entitled to join the URCMPF elects not to do so, no contributions will be paid to any alternative personal pension arrangement. If the minister is already a member of the pension fund of another denomination at the time of qualification for stipend payment under the Plan, a contribution may be paid at the discretion of the MoM Sub-Committee to the minister's denominational fund.
6.1.7 Children’s allowances: Where a minister/CRCW has one or more financially dependent children below the age of 24 years, an annual non-pensionable allowance will be paid at rates set by the Ministries Committee, provided that the minister/CRCW certifies that the total annual income of the family, excluding disregarded income, is expected to be less than the agreed limit (see Appendix A)
6.1.7.1 The allowance will be paid in accordance with the circumstances pertaining at the date that the certificate is signed. Any subsequent change, e.g. when the family income changes, will be disregarded in the current year; pro rata allowances may be claimed in the year a child is born, and in the year in which a child ceases to be dependent, or attains the age of 24.
6.2 Amounts paid through the central
payroll system to be recovered from the local church
6.2.1 In order to comply with Income Tax and National Insurance regulations any additional emoluments must be paid through the central payroll system, the costs (including employer's National Insurance contributions) being recovered monthly from the local church by direct debit. Such emoluments include:
6.2.1.1 Housing allowances paid to a minister/CRCW who does not occupy a church owned manse.
6.2.1.2 Stipend Supplements: the payment of stipend supplements is discouraged by the General Assembly. However where the local church continues this practice the supplement must be paid centrally.
6.2.1.3 Fixed car allowances (see para 6.3.4.2).
6.3 Financial responsibilities of the local church
6.3.1 Synods should take note of the condition and facilities of the manse
or, if alternative housing arrangements are to be made, should approve the
details of the arrangements before concurring in calls and regularly thereafter.
6.3.2 Manse Accommodation: for the purposes of
the Plan a manse means a home for the minister/CRCW and their immediate family
(spouse and children), owned or leased by the church, provided and maintained in
good repair and decoration, free of rent, ground rent, council tax, all rates
(where payable), water/sewage charges and property insurance (see Appendix D -
National Manse Guidelines)..
6.3.2.1 If the accommodation is owned or rented
by the minister/CRCW, a housing allowance, agreed by the pastorate and the
minister/CRCW, and approved by the Synod, shall be payable.
Guidelines for calculating allowances will be
issued by the MoM Sub-Committee (see Appendix B).
6.3.2.2 In the case of part-time ministers/CRCWs
the church should meet a proportion of the standing charges of the manse, or pay
a pro rata housing allowance, based on the proportion of stipend paid.
6.3.3 Removal costs shall be met by the receiving local church (see Appendix
C).
6.3.4 Travel: the costs of travel on church business shall be met as follows:
6.3.4.1 Car: where a minister/CRCW provides a car, the financial arrangements shall be agreed with the
Synod, the local church and the minister/CRCW. The MoM Sub-Committee shall distribute annually the rates of reimbursement for mileage undertaken on church business, which must not be exceeded (see Appendix A).
6.3.4.2 As the rates of reimbursement of mileage do not adequately reimburse the costs incurred, a fixed car allowance should be paid. The rate of fixed car allowance will be advised by the MoM Sub-Committee (see Appendix A).
6.3.4.3 Where a minister/ CRCW does not provide a car but the regular use of a car is considered necessary, it is the responsibility of the local church to provide a suitable vehicle. The costs of private motoring shall be borne by the minister/CRCW under locally agreed arrangements.
6.3.4.4 Other Travel: the cost of travel on church business by public transport shall be reimbursed by the local church or other appropriate body.
6.3.4.5 Where, following an introduction by a Synod Moderator, a minister/CRCW visits a
pastorate or community post in vacancy other than in connection with a preaching engagement, the cost of travel shall be paid by the
pastorate visited. The pastorate shall be reimbursed from the Ministry and
Mission Fund the actual cost of travel, not exceeding the recommended lower
Inland Revenue mileage rate, of the minister/CRCW and spouse within the UK for a maximum of two visits.
6.3.5 Expenses: the local church or other appropriate body shall reimburse the minister/CRCW for the cost of postage, telephone,
broadband internet connection, stationery and any other expenses necessarily incurred on church business. This may well include expenses relating to the use of a computer and in some instances the provision of a computer. The reimbursement of expenses will be on the basis of actual cost incurred, and not by a predetermined lump sum.
7. HOLIDAY ENTITLEMENT
7.1 Ministers/CRCWs are entitled to 5 weeks holiday in each calendar year and one further Sunday away from the pastorate. When a minister/CRCW only serves for part of a year the holiday provision should be pro rata. One week of holiday may be carried forward to the following year. Holiday entitlement is not affected by sick leave,
parental leave, Jury Service, in-service training courses or sabbatical leave.
Such periods of leave/absence may result in more than 1 week's holiday being
carried forward into the following year.
7.2 If a minister/CRCW resigns
from a pastorate or post immediately following any such period of leave/absence,
stipend should be paid for any outstanding holiday entitlement untaken at the
date of resignation, which may include outstanding holiday entitlement from the
previous year, always provided that Synod concurs with the
arrangements.
8. ADDITIONAL PAID WORK
Stipends and other allowances paid to
full-time ministers/CRCWs shall normally be on the basis that these represent
the main earned remuneration. It is recognised that a minister/CRCW will from
time to time accept other paid work (e.g. hospital chaplaincies or teaching).
Where this work, in the view of the Synod, can be
performed without detriment to the pastoral care of church, congregation and
local church witness, the additional remuneration may be retained by the
minister/CRCW involved, provided the work does not exceed the equivalent of one
working day per week. Where more than one day per week is involved, the
appropriate committee of the Synod or the Synod Moderator should consult with the MoM Sub-Committee who may
decide to reduce the stipend by an appropriate amount.
9.
Grants and Loans paid from the Ministry and Mission Fund
The level of grants and loans paid to ministers/CRCWs,
shown in Appendix A, will be set by the Ministries Committee and reviewed
annually.
9.1 Resettlement grant
9.1.1 Every stipendiary minister/CRCW, whether full-time or part-time, shall be entitled to a resettlement grant (see Appendix A) upon settling into their first pastorate and each subsequent pastorate or into an appointment paid under the terms of the Plan and upon final retirement; always provided that the settlement involves a change in the place of residence and that the grant shall not be payable more than once in any period of three years.
9.1.2 Except at the time of a minister/CRCWs initial induction (when a full resettlement grant is payable) where the pastorate is part-time the grant shall be pro rata according to the scoping of the pastorate to be served.
Upon retirement the resettlement grant shall be calculated based on the last ten
years of service up to age 65 or earlier retirement. The grant will be reduced pro rata where the minister/CRCW has not been in the stipendiary service
of the Church for all of those ten years or those years of service have not all been full-time.
9.1.3 In the case of a minister/CRCW who dies before retirement the spouse shall be entitled to the equivalent of a resettlement grant upon the first change of residence. If the death occurs after final retirement but before the first change of residence then the spouse shall be entitled to the equivalent of a resettlement grant.
9.1.4 Where the minister/CRCW approaches
planned retirement and with the approval of the pastorate and the Synod,
moves into property designated as a retirement home, retirement
resettlement and removal grants shall be paid. Retirement removal and
resettlement grants shall only be paid once during the ministry of a
minister/CRCW, or ministerial married couple.
9.1.5 If a minister/CRCW does not receive a resettlement grant upon removal into a property which, at a later date, becomes the retirement home, a retirement resettlement grant will be made available. This will be a taxable emolument.
9.1.6 Where a minister/CRCW has not received a retirement resettlement grant at the time of retirement, they shall be entitled to a resettlement grant upon the first change of residence (subject to the three years' restriction in para 9.1.1).
9.2 Ordination/Commissioning loan
9.2.1 An interest free loan is available to ordinands for the stipendiary ministry
at the time of time of their ordination; to stipendiary CRCWs upon
commissioning; and to former non-stipendiary ministers and non-stipendiary CRCWs at the time they
transfer to stipendiary service. (see Appendix A).
9.2.2 This loan shall be re-payable by deduction from stipend over a period of not more than five years or such other period as the General Assembly, on the recommendation of the MoM Sub-Committee, shall from time to time determine.
9.3 Retirement removal grant
Reasonable removal costs within the United Kingdom shall be paid on the first removal of a minister/CRCW following final retirement from a pastoral charge or from an appointment paid under the terms of the Plan (or to the spouse of a minister/CRCW who dies before retirement) provided that at least two estimates have been obtained. Normally the cost of the lowest estimate will be met.
9.4 Supplementary provisions
9.4.1 Notwithstanding what is written above in paras 9.1 and 9.3, in the case of a husband and wife being ministers/CRCWs, their combined entitlement to a resettlement grant and retirement removal grant shall not exceed that of one full-time minister/CRCW.
9.4.2 In any situation other than those outlined above the MoM Sub-Committee shall have discretion to make available, in full or in part, a resettlement grant, ordination/commissioning loan and retirement removal grant.
9.4.3 The resettlement grant, ordination/commissioning loan and retirement removal grant shall be payable whether or not the property is church owned.
10. Remuneration of Students
Students working in pastorates to which para 5.2.3 applies will be paid an amount determined by the MoM Sub-Committee. Housing and all out of pocket expenses (including the cost of travel to and from the pastorate) shall be borne by the local church (see Appendix A).
PART IV - PAYMENTS
11. Payment of Stipends
The payment of the basic stipend, together with any allowances, shall be made monthly on or before the 26th day of each month.
APPENDIX A – APPROVED RATES UNDER THE PLAN
From
1.1.2008
6.1.1
Basic stipend, full time
£21,060 pa.
6.1.4
Pulpit Supply costs maximum
£30 plus appropriate
refund per
service
travelling expenses
6.1.6 Children’s
allowance
First child
£ 994 pa
Subsequent
children
£ 497 pa. Income limit – the basic stipend plus £
2,484 £23,544 pa
Any
casual earnings of, or educational grants for, dependent children
or
housing or fixed car allowances paid by the church may be
disregarded as family income.
If the expected income is above the specified limit
the allowance will be paid less 50p for every £1 that the income exceeds
the limit
6.1.6.1 For new personal pension arrangements
10% of stipend
wef 01/01/2007
For existing arrangements at 01/01/2007 15.65% of stipend
6.3.4.1 Mileage rates (6
April 2008 – 5 April 2009)
|
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Pence per mile |
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Up to 10,000 miles |
40p |
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Over 10,000 miles |
25p |
6.3.4.2 Rate
of Fixed Car
Allowance
£ 1,200 pa.
.
9.1 Resettlement
grant
£ 2,775
.
9.2
Ordination/Commissioning loan
(one off
payment)
£ 2,775
.
10.
Maximum weekly payments to students
£105
(6 April 2008
- 5 April 2009)
Maximum of 10 weeks paid.
APPENDIX B - GUIDELINES FOR HOUSING ALLOWANCES
The provision of housing for the minister/CRCW is part of the normal conditions of service and
the General Assembly has acknowledged the wish of some ministers/CRCWs to live in their own property.
1. Basic understanding
In most cases ministers/CRCWs who live in their own properties are entitled to expect that the local pastorate will pay, in lieu of manse accommodation, an allowance to cover the standing charges on the property, consisting of the same elements that the local church would expect to meet had the minister/CRCW been living in the manse.
2. Allowance specifically 'in lieu of manse accommodation'
When calculating housing allowances the following should be taken into consideration:
i. rates (where payable), Council Tax
ii. water/sewage charges
iii. interior and exterior re-decorations (estimated yearly average)
iv. repairs (estimated yearly average)
v. property insurance.
Note: The reference above to Council Tax does not apply in Scotland where Council Tax is the responsibility of the local church even if the minister/CRCW owns the property.
The allowance should be re-calculated annually and, when paid, should be grossed up to take account of Income Tax and National Insurance. It should be noted that the allowance will be subject to employer’s National Insurance, which will be added to the total cost to be recovered from the local church.
APPENDIX C - REMOVAL COSTS
The receiving local church is responsible for paying the costs of removal (see para 6.3.3). Where the removal is within the United Kingdom reimbursement of up to 50% of the cost incurred (subject to a maximum reimbursement of £1,500) is available from the Ministry and Mission Fund and application should be made via the MoM Office. Where a minister/CRCW is called from abroad reimbursement from that Fund to the local church will be based on the removal costs from the port of entry.
For ministers/CRCWs called to the URC under the Overseas Recruitment programme in conjunction with the Ministries Committee, 75% of the cost of removal of themselves, their families, and their baggage from abroad to the pastorate in the UK, up to a maximum of £2,000, will be reimbursed from the Ministry and Mission Fund. A similar reimbursement will be made for their return on termination provided that the period of service has continued for more than three years.
APPENDIX D - NATIONAL MANSE GUIDELINES
1. Background
1.1 Review of
Ministerial Remuneration
During the Review
information was sought from Synods about their policies for manse
provision. The conclusion was that it would benefit ministers and those
responsible for providing manses if there were clear nationally agreed
guidelines based on current best practices; recommending a list of
benefits that should be included in such guidelines. This Appendix seeks
to address that issue.
It
should be stressed that having sought information from Synods, most do have
guidelines. It also has to be recognised that in seeking to set guidelines it
is important to offer some flexibility to take account of local circumstances. For example, it is felt that a garage should be provided and indeed that should
be seen as a requirement. But it has to be recognised that this is not always a
practical possibility.
Within that flexibility
Synods should take care to ensure that standards are maintained when
considering the provision of manse accommodation.
1.2 Plan for
Partnership
A responsibility is placed
upon Synods (para. 6.3.1) to take note of the condition and facilities
of the manse or, if alternative arrangements are to be made, should
approve the details of the arrangement before concurring in Calls and
regularly thereafter.
2. Process
2.1 Location
This will depend on many
factors but churches may wish to seek a location so that the minister is
within walking distance of the church; or one of the churches in the
pastorate.
A manse adjoining the
church should be avoided in the exercise of pastoral care for the
minister.
The purchase of a manse is
a substantial investment and the church would be wise to consider
locating in an area where property values might be expected to be
maintained (or may appreciate). Consideration should be given to other
factors e.g. proximity to schools and shops and availability of public
transport.
2.2 Type and Structure
Care must be taken where an
older property is considered to ensure that the costs of bringing the
house up to a reasonable standard – and costs of further maintenance –
are not excessive.
A full professional survey
must be obtained prior to the purchase and this should be carefully
assessed. It is important to give consideration to the condition of the
roof, walls, gutters, wallplaster, glass, drainage, water supply, gas &
electricity installations, ventilation and woodwork. Internal decoration
may present less of a problem if the structure is sound. Poor external
decoration may point to structural problems e.g. rotting woodwork and
this should be looked at with great care.
Redecoration work may be
relatively inexpensive – but to remedy structural defects can be very
costly.
2.3 Standard
The manse is the minister’s
‘office’ as well as being a home for the minister and his/her family.
The Plan (para. 6.3.2) does seek to ensure that as far as possible the
minister has use of a separate room as a study at the manse. The manse
should be suitable for a wide range of ministers and their families –
and this requirement for flexibility should be carefully considered when
the manse is purchased. In the case of smaller modern properties care
should be taken that there is adequate accommodation for interviews when
the study itself is not large enough for that purpose. Churches should
avoid as far as possible the need to change a manse each time a minister
is called – although there may be circumstances when this may be
necessary.
3.1 Accommodation
This should include:-
Lounge
Dining Room (separate if
possible)
Kitchen
Hall (large enough to
provide for cloaks)
Study (downstairs is
recommended)
Bedrooms: at least 3 good
size rooms – 4 if possible
Bathroom and Toilet
Downstairs toilet is seen
as essential
Garage and/or adequate
parking
Grounds – paths, gate and
fences in satisfactory repair, garden of manageable size.
Storage space
3.2 Facilities and
equipment
The manse should have:-
Full Central Heating
Water heating system
Bathroom fitted with modern
equipment including a shower
Kitchen of reasonable size
with adequate space for larger electrical appliances
Double-Glazing is desirable
Adequate number of power
sockets throughout the house
Telephone points –
including the study
Security locks on external
doors – and windows where possible
Smoke detectors
Curtain rails and light
fittings in all rooms.
3.3 Heat conservation
It is important to have
regard to heat conservation for economy purposes and for the comfort of
the occupants. Give consideration then to e.g.
Roof insulation
Lagging of pipes and water
cistern
Double glazing
4. On Going
Responsibility
4.1 Maintenance
This is very important and an annual
inspection should be undertaken to ensure provision is made for a
programme of maintenance. This is for the benefit of the minister and
his/her family and is also to ensure the value of the asset is
protected. Synods should ensure there is a mechanism in place to monitor
the way the local church exercises its responsibility for maintaining
the property in good order. The church should identify who is to be
responsible for ensuring the procedure for maintenance of the property
is followed. It is normal practice for the church building to be
surveyed on a regular basis, normally every 5 years. The manse should be
included in such a review.
4.2 Services
Servicing of main
appliances and boilers are essential.
4.3 Insurance
The property should be
adequately insured at all times. Do check the insurance cover if the
property is empty to ensure that all risks are fully covered.
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