From 2024, the hourly rate for the volunteer scheme will be increased by €0.50. But only for youth volunteers. This writes State Secretary Van Rij in a letter.
Hourly rate
This hourly rate is used to assess whether someone qualifies as a volunteer, for the purposes of the tax volunteering scheme. This is because a volunteer is someone who does not perform his or her activities professionally. A (young) volunteer whose remuneration received per hour worked does not exceed €2.75 is assumed to be working non-professionally. With effect from 2024, this €2.75 will be increased to €3.25.
These hourly rates are not found in the law. They are the Tax Administration's interpretation of the legal criterion “does not perform work by way of profession”. This makes the rates the safe harbour, but a higher hourly rate does not necessarily mean that a volunteer is not involved.
Young
An obvious question is: what is young? In the context of the volunteer scheme, we are talking about persons under 21 years of age. For volunteers aged 21 and over, the hourly rate cannot exceed €5.00. This amount will NOT be increased. The increase for young volunteers only is underpinned by the argument that this will encourage young people to volunteer (more). You may decide for yourself what you think of this justification.
Monthly and annual amount
In our article Volunteer scheme increased we already explained that the monthly and annual amount of the volunteer scheme will be increased to €210/€2,100 from 2024. This adjustment applies to both young and older volunteers.
In this article, we also describe which organisations are allowed to apply the volunteer scheme.
Finally, we mention that for all “rates” (both hourly, monthly and annual rates), everything the volunteer receives should be considered. So not only cash amounts, but also all benefits in kind.