Individuals who receive money from a parish church for any reason, other than the reimbursement of allowable expenses, may be an employee of the PCC. For example, organists, vergers, sextons and cleaners are often PCC employees. The only
exception to this are clergy (including retired clergy) who are 'Office Holders' rather than employees.
Such 'money' includes any honorarium and regular, irregular, or one-off payments.
If an individual is not already registered with HMRC as self-employed, then HMRC's anonymous Employment Status Indicator (ESI) should be used to verify the person's employment status with the PCC.
Employment Status Indicator