Income and expenditure

Potential Income and Expenditure sources and estimates for funding the appointment are listed in the table below. Please note these are not an exhaustive list and careful consideration and documenting will need to be completed before the role is formalised.

More information regarding setting salaries can be found in section 5.8 of the Lay Employment Pack, and in Appendix 10.8 of the Lay Employment Pack

Income Examples

  • Church or circuit funds
  • Gifts
  • Grants
  • Funding sources (if applicable) should be indicated. Such information would normally be listed on the offer letter and the contract of employment.

Expenditure Examples

  • Salary
  • Employer's contributions for National Insurance (13.8% above the prevailing threshold) and Pension Scheme (6%). 
  • Living Accommodation: Council Tax, water charges, maintenance - if accommodation is provided - and heating and lighting costs if these are included. (These items can be anything up to about £6,500 depending on where the post is based*). These provisions must be checked with HM Revenue & Customs local office to establish if regarded as taxable benefits.
  • Housing Allowance: This is generally taxable.
  • Travel: Car mileage allowance or reimbursement of public transport costs (could be up to £2,000*). The employee cannot claim for travel from home and the place of work where a designated 'Place of Work' (not the home) is specified.
  • Office costs: Telephone rental and calls (£500*), postage, stationery, photocopying (£250*), equipment, premises costs, heating and lighting, costs for use of the Internet and fax facilities should be determined and agreed.
  • Training (about £500*): Course fees, helpful publications or text books, travel expenses, accommodation.
  • Termination of Employment: You should recognise that the employing body will be responsible for any costs if the post becomes redundant after two years. Statutory redundancy payments are calculated on the basis of an employee's age, years of service and weekly pay, up to a stipulated maximum.

    Further information is available on the website at

    (Items marked * denote suggested budgeting costs which have been applied by the Connexional Allowances Committee).

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