New in 2019: higher cost ceiling for certain volunteers

For volunteers in sports, non-urgent patient transport and night and day care, there will be a higher annual cost ceiling from 1 January 2019.

COST CEILING

Volunteers are active within the framework of the Law on the Rights of Volunteers (which dates from 3 July 2005 and is currently being revised). Their commitment is by definition unremunerated, but they may receive an expense allowance free of taxes and social security contributions. Up to a certain maximum amount (the 'ceiling'), this expense allowance is accepted without proof of the actual costs. There is a daily and an annual ceiling - both are indexed annually.

The standard cost ceiling for 2019 is € 34.71 per day and € 1,388.40 per year.

A HIGHER ANNUAL CEILING FOR THREE GROUPS OF VOLUNTEERS

From 1 January 2019 the annual ceiling will be raised to € 2,549.90 for three groups of volunteers:

1. Sports sector

Only for these tasks: sports trainer, sports instructor, sports coach, youth sports coordinator, sports referee, jury member, steward, field caretaker/sports equipment manager, signaller at sports matches.

2. Night and day care

Night care (i.e. falling asleep) and day care for those in need organised according to the conditions and quality criteria defined by each Community

3. Non-urgent patient transport

Lying patient transport to, from and between (establishments of) hospitals, which is not covered by emergency medical aid legislation and is organised according to the conditions and quality criteria defined by each Community.

The daily ceiling does not change, as the intention is that these volunteers should be employable for a longer period of time. The daily ceiling being €34.71, the ordinary annual ceiling is reached after 40 days/nights and the increased annual ceiling after 73 days/nights.

The higher cost ceiling expires when the volunteer:

• acts for the same organisation as an association worker under the Act of 10 July 2018 on economic recovery (and who can have a sideline free of taxes);
• receives a social security allowance or a social benefit during the period of volunteering.

COST CEILINGS AS FROM 1 JANUARY 2019 - OVERVIEW

Type of volunteer	Daily ceiling	Annual ceiling
all other volunteers than de three groups below	€34.71	€1,388.40
sports sector, day and night care, non-urgent patient transport	€34.71	€2,549.90

WHAT HAPPENS NEXT?

The increased cost ceiling is the first of a series of measures to strengthen the statute of volunteers. Other measures are included in the renewed Volunteer Law, the draft of which is currently going through the legislative process.

Source: Royal Decree of 20 December 2018 with regard to the increase of the annual cost ceiling as laid down in Article 10, 1st paragraph of the Law of 3 July 2005 on the Rights of Volunteers, for certain categories of volunteers, Belgian Official Gazette of 28 December 2018.