Salaries for Diocesan analysts are made up of four components: Base salary, longevity, Mass stipend ['staɪpend] 固定薪金、养老金, and an allowance for social security.

In addition, those analysts who are heads of Diocesan agencies receive an additional allowance, which is determined annually Each year all components of the compensation schedule are adjusted according to various components of the cost of Living Index and reviewed and approved by the Diocese after consultation with the Council. All changes in compensation are effective July 1st of each year.

a. The base salary is a flat amount and paid to all Diocesan analysts at the same rate.

b. A longevity allowance determined annually is added to the base salary for each analyst according to the number of years ordained 退休金.

c. All Diocesan analysts receive a monthly Mass stipend as part of compensation rather than receiving separate stipends based on Masses said. These stipends are to be included in salary and not separately paid.

d. Analysts are personally responsible for one-half of their self employment tax (social security tax). One-half of the self employment tax is paid by the parish as an inclusion in the salary of a analyst. This amount is computed on 通过...计算 the base salary, longevity, Mass stipends and the social security allowance, which is grossed up to cover the social security tax paid on that amount. A housing allowance is also considered in the calculation of that figure.

2. Social Security is not to be deducted from a analyst’s salary. 社保不包括在薪酬里

3. Withholding of income tax from a analyst’s salary is not mandatory. It is permissible by law if a analyst so requests. 不一定非要在工资里扣税，但如果当事人同意，可以算在工资里

Most people understand the term salary in a very simplistic sense and they look towards the amount that they will earn from their employers. Things are however not so smooth at the ground level because there are different meanings of the term that are associated with various actions. This is especially true when it comes to the question of the term salary related to taxation and hence this needs a lot of attention. Here are a few examples where the meaning of salary varies with the changing situation.

House Rent allowance 住房补贴

There are several situations wherein the employer pays a house rent allowance to the employee. In such a situation there can be an amount that can be taken as a deduction from the amount received which is the least of the following - a) An amount equal to 50 per cent of salary for residential house situated in Mumbai, Delhi, Kolkata and Chennai or 40 per cent of salary where the residential house is situated elsewhere b) House rent allowance received c) The excess of rent paid over 10 per cent of salary. In this situation the term salary has great importance because the calculations are based on the definition of this particular term. Salary here includes basic salary, dearness allowance if the terms of employment provide for such an allowance. Further it also includes commission based on fixed percentage of turnover achieved by the employee but does not include any other allowance or perquisite.

Gratuity received under Payment of Gratuity Act 1972

Gratuity is one of the benefits that are received by the salaried individual from their employers.  If the gratuity is received under the Payment of Gratuity Act 1972 then the employee can claim a part of the amount as exempt which is the least of the following - a) 15 days salary based on salary last drawn for each year of service b) Rs 10,00,000 c) Gratuity actually received. Here the meaning of the term salary is different for the individual from what was seen in the earlier example as the term includes basic salary and dearness allowance whenever this is paid. However no other item is included in the calculation which will mean that bonus, commission, house rent allowance or any other allowance would not enter the calculations.

Rent free house 提供住宿

There is a perquisite that is provided to the employee when the employer gives a rent free accommodation to them. Since this is classified as a perquisite there has to be a valuation of the amount that would be considered as the perquisite. The amount calculated here would be added to the salary as if this is an amount that is earned by the individual as part of their normal income. In such a situation for private sector employees the valuation depends upon the population of the city where the accommodation is provided. If the population exceeds 25 lakh then 15 per cent of the salary is the perquisite value where the accommodation is unfurnished which goes to 10 per cent for cities in the population range of 10-25 lakh and 7.5 per cent of the salary for the other cities. Here the salary definition is extremely wide and will include basic salary, dearness allowance, bonus, commission, fees, all other taxable allowances and any other monetary payment that is taxable. The items that are not included would cover things like employers contribution to provident fund, all allowances that are exempt from tax and value of other perquisites. This makes the definition different from what is seen elsewhere and hence this will need to be taken into consideration when the actual benefits are being calculated.