Association work: what are the formalities?

When an organization calls upon the services of an association worker, certain formalities must be observed.

Among others, an association work agreement must be concluded and a prior declaration must be made.

Context

The natural person has the possibility to earn additional income through association work.

This refers to the activity organized by an organization and carried out by a natural person, in return for remuneration, for the benefit of one or more persons (other than the person carrying out the activity), a group, an organization or society as a whole.

Since 1 January 2021, association work has been regulated by the Act of 24 December 2020 on association work, which will cease to have effect on 31 December 2021.

This Act provides among others for:

• the activities permitted within the framework of association work:
  • sports coach,
  • training provider in the sports sector,
  • etc.;
• the conditions for being an association worker:
  • the natural person must be at least 18 years old,
  • the natural person must (in principle) carry out a regular professional activity as his main occupation:
  • the natural person cannot be or have been bound by an employment contract with the organization,
  • etc.;
• the maximum number of hours of association work on average per month, i.e. on average 50 hours of association work per month.

Formalities

Association work agreement

The organization and the association worker must conclude a written agreement no later than at the time of the actual commencement of the association work, containing certain mentions:

• the identity of the parties;
• the general description of the activities;
• the duration of the agreement (maximum 1 year);
• the location of the association work;
• the association work schedule (the rules applicable to the duration of the association work are specified in the Act of 24 December 2020);
• the allowance for association work, i.e. for 2021:
  • minimum € 5.10 per hour,
  • maximum € 532.50 per calendar month,
  • maximum € 6,390 per calendar year;
• the insurance policies taken out in connection with the association work;
• the notice period and the terms of notice (the rules applicable to the termination of the agreement are specified in the Act of 24 December 2020);
• etc.

The model association work agreement to be used is available at www.travailassociatif.be.

A maximum of three (successive or not) association work agreements can be concluded between the same parties per calendar year.

The organization must keep the agreement for five years at the location of the association work.

Prior declaration

Before the commencement of the association work, the organization must make a prior declaration to the National Social Security Office by electronic means via the website www.travailassociatif.be.

Social and tax treatment

The allowances received by the association worker are subject to a solidarity contribution (10%) payable by the organization and are, in principle and under certain conditions, taxed as miscellaneous income at a rate of 10% (after application of a flat rate for expenses).

If the association work is combined with the sharing economy organized through a recognized platform, the above-mentioned annual limit applies to all income from both schemes.

More information is available on www.travailassociatif.be.

Source: Act of 24 December 2020 on association work, Belgian Official Gazette 31 December 2020