Volunteers: amounts of the compensations for 2020

Volunteers, by definition, do not receive a salary for their work performances with the organisation that employs them.

However, they are entitled to compensation for the costs they incur.

No social security contributions and withholding tax are deducted from this compensation if it does not exceed a certain amount.

For the year 2020, the threshold is € 34.71/day and € 1,388.40/year.  Both thresholds must be observed.

These amounts were therefore not increased on 1 January 2020 as they were already applicable in 2019.

For certain categories of volunteers[1] there is a higher annual threshold (€ 2,549.90/year). This threshold, already applicable in 2019, will remain valid in 2020.

Sources: www.socialsecurity.be; Circular 2020/C/19 of 23.01.2020 on the taxation system of compensations for volunteer work

[1] 1. sports trainers, sports instructors, sports coaches, youth sports coordinators, sports referees, jury members, stewards, field caretakers/sports equipment managers, signallers at sports matches;

2. night care, i.e. falling asleep, as well as day care for those in need organised according to the conditions and quality criteria defined by each Community;

3. non-urgent patient transport.