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).