A volunteer allowance is a fixed amount per day that a volunteer can request as a reimbursement for expenses related to a specific volunteer activity, not subject to taxes nor social security contributions.
The ordinary volunteer allowance can be given without supporting documents, except the specific task that has been performed.
A list of allowances per volunteer/calendar year must be registered as part of the general ledger. Care has to be taken not to exceed the daily and yearly maximum amount per volunteer.
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)
The amounts are legally limited as follows:
|Yearly total maximum|
amount per person
|2021||€ 35,41||€ 1.416,16|
|2020||€ 34,71||€ 1.388,40|
|2019||€ 34,71||€ 1.388,40|
Further restrictions and compatibilities:
- The allowance can't be combined with expense claims, nor with other legally administered allowances (b.v. forfaitaire kostenvergoedingen voor kunstenaars, verenigingswerk sportsector)
- Under certain conditions it is compatible with a car allowance (maximum 2000 km/year) or bicycle allowance