Politicians regularly make attempts to widen the amounts of the volunteer scheme in payroll tax. This time, too, the State Secretary for Finance is not addressing this.
Volunteer scheme
The volunteer scheme in payroll tax means that a volunteer is assumed to receive an expense allowance, not subject to payroll tax, if the remuneration received (in cash + in kind) does not exceed €210 per month and €2,100 per year. The State Secretary of Finance announces this in a letter to the Chamber.
The amounts do increase in 2026 based on the indexation that has been in place for several years:
- maximum reimbursement per year: €2,200 (2025: €2,100);
- maximum allowance per month: €220 (2025: €210);
- norm amount per hour (volunteers over 21 years old): €5.75 (2025: €5.60);
- norm amount per hour (volunteers under 21 years of age): €3.40 (2025: €3.30).
Conditions
NOTE: There are more conditions attached to the application of the volunteer scheme than just the amounts mentioned above.
Thus, obviously there must be a volunteer. That is someone who does not perform the work professionally and who receives no or only minor remuneration. Minor remuneration is when it does not exceed €5.75/hour (volunteers under 21: €3.40/hour).
In addition, the volunteer scheme may only be applied by:
- an ANBI (institution with the status of public benefit organisation granted by the Inland Revenue);
- A sports organisation (even if this is a commercial organisation;
- another institution, provided it is not subject to corporate income tax.