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Parish councils and town councils (sometimes known as Community Councils in Wales) usually have only one paid officer, the Clerk. »Ê¹ÚÌåÓýapp great majority of these Clerks work part-time, their hours varying from one to two days per week to a few hours per quarter in connection with Parish Council meetings.

»Ê¹ÚÌåÓýapp Clerk is an office holder and emoluments received, whether described as an honorarium, a salary, a payment towards expenses or a combination of these, are chargeable to tax as employment income and are earnings for Class 1 NIC purposes. PAYE must be operated by the Parish Council on the income the Clerk earns. A Parish Clerk can never be considered self-employed for tax or NIC purposes. This is the same position as for any office or employment; there is no other acceptable tax treatment applicable to Parish Clerks.

In practice, most Clerks� remuneration is expressed as a certain sum per year on the understanding, though this is not always explicitly stated, that the Clerk meets any expenses incurred in performing the duties from that sum. Occasionally, however, a council will, in addition to making a fixed payment to a Clerk, make reimbursement for all or some of the expenses the Clerk meets on its behalf. Parish Council Clerks are generally paid in accordance with a formula related to the number of people in the parish.