{"id":3663,"date":"2025-10-23T09:56:31","date_gmt":"2025-10-23T07:56:31","guid":{"rendered":"https:\/\/vwg.nl\/bedragen-vrijwilligersregeling-weer-niet-verruimd\/"},"modified":"2025-10-23T09:56:31","modified_gmt":"2025-10-23T07:56:31","slug":"volunteer-scheme-amounts-again-not-widened","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/bedragen-vrijwilligersregeling-weer-niet-verruimd\/","title":{"rendered":"Amounts volunteer scheme (again) not widened"},"content":{"rendered":"<p>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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Volunteer scheme<\/h2>\n\n\n\n<p>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 \u20ac210 per month and \u20ac2,100 per year. The State Secretary of Finance announces this in a <a href=\"https:\/\/open.overheid.nl\/documenten\/b1441fc3-ef00-46f0-868a-92ecb4e3b895\/file\" target=\"_blank\" rel=\"noreferrer noopener\">letter<\/a> to the Chamber.<\/p>\n\n\n\n<p>The amounts do increase in 2026 based on the indexation that has been in place for several years:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>maximum reimbursement per year: \u20ac2,200 (2025: \u20ac2,100);<\/li>\n\n\n\n<li>maximum allowance per month: \u20ac220 (2025: \u20ac210);<\/li>\n\n\n\n<li>norm amount per hour (volunteers over 21 years old): \u20ac5.75 (2025: \u20ac5.60);<\/li>\n\n\n\n<li>norm amount per hour (volunteers under 21 years of age): \u20ac3.40 (2025: \u20ac3.30).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Conditions<\/h2>\n\n\n\n<p>NOTE: There are more conditions attached to the application of the volunteer scheme than just the amounts mentioned above.<\/p>\n\n\n\n<p>Thus, obviously there must be a <strong>volunteer<\/strong>. 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 \u20ac5.75\/hour (volunteers under 21: \u20ac3.40\/hour).<\/p>\n\n\n\n<p>In addition, the volunteer scheme may only be applied by:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>an ANBI (institution with the status of public benefit organisation granted by the Inland Revenue);<\/li>\n\n\n\n<li>A sports organisation (even if this is a commercial organisation;<\/li>\n\n\n\n<li>another institution, provided it is not subject to corporate income tax.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>De politiek doet geregeld pogingen om de bedragen van de vrijwilligersregeling in de loonbelasting te verruimen. Ook dit keer gaat de Staatssecretaris van Financi\u00ebn hier niet op in. Vrijwilligersregeling De vrijwilligersregeling in de loonbelasting houdt in dat aangenomen wordt dat een vrijwilliger een, niet met loonbelasting te belasten, kostenvergoeding ontvangt, indien de ontvangen beloningen (in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3663","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/3663","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=3663"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/3663\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=3663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=3663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=3663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}