Flat-rate expense allowance
The flat-rate expense allowance (forfaitaire kostenvergoeding, indemnité forfaitaire de frais) is a fixed amount per day that a volunteer can receive as a reimbursement for expenses related to a specific volunteer activity, not subject to taxes nor social security contributions.[1][2][3]
The ordinary volunteer allowance can be issued without supporting documents, except the specific task that has been performed.
The organisation paying the allowance must amend the list of allowances per volunteer/calendar year as part of the general ledger. Care has to be taken not to exceed the daily and yearly maximum amount per volunteer. The fiscal limits are determined by calendar year. See Expense account.
Legal restrictions
[edit]The amount must be paid in the same year as the activity took place.
The following persons and statutes are excluded:
- employees of the association
- persons having a social security benefit (sickness, handicap)
- persons having an unemployment allowance (RVA)
- persons having other social financial support (OCMW/CPAS)
- persons claiming expense claims (irrespective of the paying instance!)
Fiscal limits
[edit]| Year | Maximum daily amount |
Yearly total maximum amount per person |
|---|---|---|
| 2024[4] | € 41,48 | € 1.659,22 |
| 2023[5] | € 40,67 | € 1.626,77 |
| 2022[6] | € 36,84 | € 1.473,37 |
| 2021 | € 35,41 | € 1.416,16 |
| 2020 | € 34,71 | € 1.388,40 |
| 2019 | € 34,71 | € 1.388,40 |
The amounts are legally limited, see table.[7][8]
Further restrictions and incompatibilities:
- The allowance can't be combined with expense claims, nor with other legally administered allowances (b.v. forfaitaire kostenvergoedingen voor kunstenaars, verenigingswerk sportsector), irrespective of the paying instance
- Under certain conditions it is compatible with a car allowance (maximum 2000 km/year), bicycle allowance, or public transport
Internet links
[edit]- Kostenvergoeding vrijwilligers: verhoogde forfaits in 2021
- Alle kostenvergoedingen van naald tot draad
See also
[edit]Notes and references
[edit]- ↑ VSDC VZW review, november-december 2020, nr. 193, p 7-8
- ↑ VSDC VZW review, januari-februari 2021, nr. 194, p 5-7
- ↑ VSDC VZW review, november-december 2021, nr. 198, p 4-5
- ↑ VSDC VZW review, maart-april-mei 2024, nr. 210, p 6
- ↑ VSDC VZW review, maart-april 2023, nr. 205, p 4
- ↑ VSDC VZW review, maart-april 2022, nr. 200, p 3
- ↑ Amount is per volunteer/year, cumulated for all organisations where one is active
- ↑ This includes the total yearly car allowance and/or bicycle allowance