Anyone who receives money from a church for any reason, other than the reimbursement of allowable expenses, may be an employee of the PCC. This includes any honorarium (usually paid to someone for a â€‹service for which there is no â€‹official â€‹charge), regular, irregular, or one-off payments. For example, PCCs often employ people in the following roles:
The only exceptions are clergy (including retired clergy) who are 'office holders' rather than employees.
If an individual is not already registered with HMRC as self-employed, you can use HMRC's anonymous Employment Status Indicator
(ESI) to verify the person's employment status.