Human Resources and Payroll
The following forms and guides present the essential aspects of human resources and payroll for a church context:
- Guide to Writing Employment Contracts- Employment contracts help define the employment relationship, clarify expectations, and outline the compensation package and the termination process. This guide provides a list of things which should be considered and included in an employment contract.
- Guide to Administering Pastor’s Payroll 2013 – This is one of the most difficult tasks for a novice church treasurer. This guide shows the ins-and-outs of withholding deductions and the basis for calculations.
- Guide to the Clergy Residence Deduction – Clergy are allowed a deduction on their income tax for the fair rental value of their accommodation. This guide outlines the eligibility requirements and the mechanics of claiming the Clergy Residence Deduction. A flowchart is also provided to assist with determining the amount that a pastor is eligible to claim.
- CRA Requirement for Reducing Tax Deductions at Source for Clergy – written by the Canadian Council of Christian Charities (CCCC). The CCCC outlines the 2013 updates here.
- Recommended Salary Guidelines for Pastoral Leaders 2015 – These guidelines are recommended and written by the Ministerial Resources Committee.
- Sabbatical Leave Policy
- Personnel Handbook for Church Congregation
- Sample T4 for a pastor who provides his/her own accommodation
- Sample T4 for a pastor who lives in church-provided accommodation
- Guide to Reimbursement of Travel Expenses – There are a number of ways in which a travel allowance can be paid. Each affects differently what is claimed on the pastor’s personal income tax return. CBOQ recommends reimbursement based on actual expense.
- Guide to Providing Gifts to Pastors and Other Employees – Cash gifts or awards may be considered a taxable benefit when provided to employees. This guide provides helpful information on what types of gifts are allowed and whether or not they will be considered to be a taxable benefit.
- Guide Regarding Pastor’s Resignation and Completion of the Record of Employment – Recognizing that it is usually more appropriate for a pastor to resign rather than be fired, this guide provides helpful information with regard to completion of the Record of Employment to ensure that the case is adjudicated appropriately and that he/she will be eligible to claim EI benefits based on the circumstances surrounding the resignation.
- Guide to Providing Severance Settlements – In some situations it may be necessary or appropriate to negotiate severance with a pastor. If this happens, consider these guidelines, but CBOQ also recommends that a church seek legal advice prior to the situation becoming problematic.
- Employers and Social Insurance Numbers - by Human Resources Development Canada
- Guide to CPP Contributions Rules change effective January 1, 2012 (read summary of changes)