Volunteers may receive a tax-free allowance to cover expenses. We explain this scheme in our factsheet volunteer. This incorporates the relaxation of the tax rules that came into force on 1 January 2019. However, there is also a expansion of the volunteer scheme under the Unemployment Act (WW).
Unemployed
One of the conditions for entitlement to unemployment benefit is that the claimant must be available for work. He or she is therefore only able to undertake voluntary work to a limited extent.
In addition, any remuneration received by a person claiming unemployment benefit for voluntary work is deducted from their unemployment benefit. Except where the Rules on volunteering whilst on unemployment benefit applies.
ANBI/SBBI
The volunteer scheme under the Unemployment Benefits Act was restricted to organisations with ANBI or SBBI status. ANBI means Ageneral Nut Beighteen ISetting. SBBI for Ssocial Bfor a long time Bheart-warming Istatus. ANBI status must be explicitly granted by the Tax and Customs Administration. ANBIs are included in the register maintained by the Tax and Customs Administration ANBI register. SBBI status is not explicitly determined. Organisations that are unsure whether they are an SBBI can, of course, discuss this with the Tax and Customs Administration.
The tax scheme for volunteers is more extensive. Sports organisations and other institutions that are not subject to corporation tax or are exempt from it may also make use of the volunteer scheme.
Widening
The relaxation of the volunteer scheme under the Unemployment Benefits Act means that the organisation for which a person works may, in addition to being an ANBI or an SBBI, also be a non-profit organisation or institution. A non-profit organisation or institution is neither subject to corporation tax nor exempt from it.
The work must be unpaid. Furthermore, such work must normally be unpaid. For the amounts involved, please refer to the standards set out in the income tax regulations on voluntary work. The UWV has the discretion to authorise voluntary work in other cases as well, provided that this does not result in a significant injustice.