The maximum amounts of tax-free allowances and benefits in kind for volunteers have been indexed for a few years now. Only when this rounds up to €100 will the amounts be adjusted.
Maximum amounts 2021
In 2021, a volunteer may receive a maximum amount of allowances and benefits in kind: €180 per month and €1,800 per year. That was €170 and €1,700.
These maximum amounts apply on a cash basis. It refers to what was actually paid and/or provided to the volunteer in a month/year.
For example, if €200 is paid in January and €70 in February, the maximum monthly amount is exceeded in January and the volunteer scheme may not be applied.
Moreover, all allowances paid to the volunteer and/or benefits in kind must be taken into account.
For which organisations?
The volunteer scheme may not be applied by all organisations, but only by:
- public benefit organisations (ANBIs);
- sports organisations;
- other entities, provided they are not subject to corporate income tax or are exempt from it.
Who is a volunteer?
A volunteer does not perform work for the aforementioned institutions as a profession. This means that the volunteer's remuneration is small compared to the time involved in the work.
Specifically, volunteers may receive a maximum of €5 per hour (volunteers up to 23 years of age: €2.75 per hour). These amounts did not change in 2021.
No payroll tax
If all the conditions for the volunteer scheme are met, the institution making the allowances and benefits in kind does not have to withhold and remit payroll tax.