What is my employment status?

In terms of employment law, holders of parochial or diocesan appointments are almost always "self-employed". You do not have a contract of employment, nor do you have an employer.

If you are paid through our office, for tax purposes, you are an "office holder". This means that you are taxed under Schedule E through the PAYE system in the same way as an employed person. The Church Commissioners fill the role of the employer. This is described in more detail in the section "Income Tax".

For national insurance and state benefit purposes, you are treated as an "employed earner" and the Church Commissioners are regarded as your employer. This is described in more detail in the section "National Insurance".

Most Clergy are eligible for certain tax-free alllowances and these are described in more detail in the section "Tax-free allowances"