This fact sheet is also available in pdf-format and is an update of previous versions to the situation for the fiscal year 2026.
Volunteers are vital to the functioning of many civil society organisations.
We distinguish in this fact sheet between the position of the:
- volunteer organisation;
- volunteer himself.
A. Volunteers work in your organisation
For the organisation for which the volunteer works, the question is whether payroll taxes should be deducted from the allowances and benefits in kind given to the volunteer.
A volunteer, who receives compensation for work done, soon meets the criteria of an employment relationship. Those criteria are:
- personal labour perform;
- against a pay;
- in a employment relationship.
If these criteria are not met, there may be fictitious employment (we do not elaborate on this for the purposes of this note).
Volunteers, who receive allowances and benefits in kind within the volunteer scheme, are not considered employees for wage tax purposes. The volunteer organisation then does not deduct any payroll taxes.
If the conditions of the volunteer scheme are not met, payroll tax is not automatically due. For example, if only, within the norms, tax-free allowances have been provided, there is no wage.
Who is a volunteer?
A volunteer is someone who does not perform work as a profession. The total allowances and benefits in kind received may not be proportional to the scope and time commitment of the work performed.
This is met in any case if the total of hourly allowances and benefits in kind does not exceed
- € 5,75 (2025: € 5,60);
- up to 21 years of age: €3.40 (2025: €3.30).
Which organisations?
The volunteer scheme may only be applied by the following organisations:
- A public benefit organisation (ANBI, according to the ANBI register);
- a sports organisation;
- an entity not belonging to either of the previous two categories, which is not subject to corporation tax or is exempt.
Commercial organisations, except in sports, may therefore not apply the volunteer scheme. Sole traders, partnerships and VOFs cannot use the volunteer scheme either.
Scope of allowances and benefits in kind
Total allowances and benefits in kind to the volunteer (assessed on a cash basis) may not exceed € 220 per calendar month (2025: €210) and €2,200 per calendar year (2025: € 2.100).
It is about the total of all allowances and benefits in kind. So not just cash allowances, but also benefits in kind.
A volunteer who receives €220 in cash for 10 months and a Christmas package of €70 at Christmas exceeds the annual standard. The total of the allowances and benefits in kind received will then be: € 2.270.
The same applies to volunteers who, in addition to cash compensation, receive a travel allowance within the tax standard of €0.23 per business kilometre.
B. You volunteer
The volunteer must assess the extent to which the allowances and benefits received by him or her are subject to income tax.
Volunteers on unemployment or welfare benefits usually have to declare their volunteer income to the benefit agency. The latter may reduce the benefit in return.
Income tax
The volunteer must include the compensation and benefits received in his or her income tax return as income from other activities.
You don't have to when:
- the conditions for the volunteer payroll tax scheme are met (see above) AND;
- the joint amount of allowances and benefits in kind received as a volunteer does not exceed
- €220 per month and no more than (2025: €210);
- €2,200 per calendar year (2025: €2,100).
What matters is the combined amount of volunteer fees a volunteer receives. A volunteer who receives from two foundations or associations the maximum volunteer fee exempted from payroll tax (2 times €2,200) must include the total of those fees (€4,400) as income from other activities in the income tax return. The fees received are thus subject to income tax.
From this income, the volunteer may deduct the expenses actually incurred for the acquisition of the income. In doing so, tax standards must be observed. And the volunteer must be able to adequately prove and substantiate the deductible expenses.
In assessing whether the aforementioned amounts have been exceeded, the amount actually received in the relevant period is decisive.
The Zeeland-West Brabant District Court ruled that this should be assessed on a cash basis. This case concerned a volunteer who received a volunteer fee of €1,298 in 2013 and a back payment for 2012 of €236. Because the total of the fees received exceeded €1,500 at €1,534, €1,298 was taxed as income from other activities at the volunteer in 2013. The additional payment of €236 was also taxed, but that tax should have been levied in 2012.
Benefit
Volunteers on unemployment or social security benefits may receive up to €220 per month (2025: €210) and €2,200 per year (2025: €2,100) as volunteers, without these amounts being deducted from their benefits. PLEASE NOTE: you do have to report all (volunteer) allowances to the benefit agency.
The purpose of this note is to outline a scheme. In the interest of readability, matters have been simplified. VWG is therefore not liable for the consequences of actions taken or not taken as a result of this memorandum.