As ministry employers, our commitment to our staff members should include a dedicated effort to ensure that our employees are treated fairly. Compensation, group benefits, pension plans, and general workplace policies are all important factors to consider.
Employers have an obligation to
- know what constitutes employment income (i.e., cash remuneration and taxable benefits) and what does not;
- maintain a proper payroll system;
- understand unique items affecting a charity's payroll (e.g., the Clergy Residence Deduction);
- file properly completed T4 slips and a T4 Summary with the government;
- know how to deal with post-filing issues (e.g., a Pensionable Insurable Earnings Review, CRA payroll reviews, or audits).