Volunteer allowance

From Wikimedia Belgium
Jump to navigation Jump to search

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.[1]

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.

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)

The amounts are legally limited as follows:

Maximum volunteer allowance amounts by year
Year Maximum
daily amount
Yearly total maximum
amount per person[2][3]
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

Internet links[edit]

See also[edit]

Notes and references[edit]

  1. VSDC VZW review, januari-februari 2021, nr. 194, p 3-7
  2. Amount is per volunteer/year, cumulated for all organisations where one is active
  3. This includes the total yearly car allowance and/or bicycle allowance