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