Decision Makers Guide - DMG36501

Particular kinds of self-employment: Ministers of religion

Ministers of religion who do not get a salary or stipend but live on fees or gifts, for example ministers of the Elim Pentecostal Church, are self-employed earners liable for Class 2 and Class 4 social security contributions. Their assessment should be as for sole traders. Business expenses claimed may include expenses of running the home such as

• heating

• lighting

• domestic help or

• garden maintenance.

Where this applies the decision maker should follow DMG33201 et seq. Ministers who get a salary or stipend are employed earners (DMG22001).