Volunteer allowance 2025 | This is how to comply with the rules

Does your organisation use the services of volunteers? Then can you give these people a fee for their services. Before you ‘just get started’ with amounts, it is important to know what conditions you need to fulfil. This is how you make sure both the volunteer and the organisation do not have to pay taxes. At this blog we will tell you about the volunteer allowance, expense allowance and what to consider If you want to deploy both. Thus, after reading this blog, you will be fully aware of the maximum volunteersfee 2025. 

Wat is a volunteer?

Whether someone is a volunteer can be reasoned in several ways: 

• Fiscal approach: This involves looking at the amount of the remuneration. The Inland Revenue uses clear criteria to determine whether a fee can be considered a voluntary allowance.  
• Labour law approach: This revolves around how the volunteer is managed and whether there is employment. 
• Social and societal perspective: volunteers dedicate themselves to a general or social interest, without the aim of making a profit. 

It is wise to always draw up a volunteer agreement. With this, you set out the intention of the work.  

The drie vorms of the vriding allowance

There are three forms in which a volunteer allowance can be paid: 

Form 1: The ‘fixed’ vriding allowance 

What does it involve?
You can choose to pay a fixed amount per hour (up to a maximum per month and per year). As long as you stay within these limits, you won't have to withhold taxes or do any extra administrative work. 
Applicable amounts for 2025: 

• Volunteers aged 21 and above: 
• Hourly rate: maximum €5.60 per hour 
• Monthly maximum: € 210 
• Annual maximum: € 2.100 
• Volunteers under 21 years of age: 
• Hourly rate: maximum €3.30 per hour 
• Monthly and annual maximum: Same limits as for adults over 21. 

If you do not pay out a fixed amount per hour, a monthly maximum of €210 and an annual maximum of €2,100 still apply. 
Remark: By comparison, the maximum 2024 volunteer allowance for adults aged 21 and above was €5.50 per hour. The monthly maximum was also €210 and per year €2,100. 

Form 2: The oncosts

What does it involve?
This refers to reimbursement for actual costs incurred, such as travel expenses, purchase of work clothes or materials you need to carry out the volunteer work.  
Important:
As long as the reimbursement covers the actual costs and clear declarations (receipts, kilometre records, etc.) are provided, this reimbursement is tax-free. No maximum applies here. Note: this only applies if you do not also pay out the fixed volunteer allowance. 

Form 3: combination of vrow volunteer allowance and oncosts 

What does it involve?
The volunteer receives both a fixed amount for commitment and reimbursement for expenses incurred. 
Note:
The total amount of both allowances may not exceed the monthly and annual maximums. If the maximum is exceeded, the tax authorities will consider it as salary, which means you have to pay (wage) tax on the entire amount. 

Exceptions: waar moet your at letten? 

Staying within maximums:
If you respect the limits of €5.60 per hour and up to a maximum of €210 per month and €2,100 per year, the volunteer allowance 2025 taxfree. 
Overpayment:
If you exceed these amounts, the entire allowance will be considered wages. This means that payroll tax will have to be withheld, which entails additional administrative work. 

Assistance benefits and volunteer allowance:

For volunteers receiving social assistance benefits, the benefit will not change as long as the allowance remains within the set limits. However, for young people under 27 years of age, a general expenses allowance may affect the benefit level. 

Administrative veration of the vriding allowance

Correct records are important to avoid getting into trouble with the tax authorities. Here are some tips: 
Record agreements:
Make sure the arrangements with your volunteers, preferably through a volunteer agreement, are clearly defined. 
Keep clear records: 

• For the regular fee: record the hours worked and the amount paid out, so that you can show that you stay within the maximum limits. However, this section is not mandatory to keep track of, as long as you stay under the limits. 
• For expense reimbursements: Keep all receipts and mileage statements in your records. This is necessary to account for actual expenses.  

Tip:
Looking for an easy, digital solution to properly record expense claims? SimpledCard's mobile expense app automates your expense tracking. With a photo of the receipt, your volunteers can easily submit their expense claims within seconds. Book a demo to see how it works. 
Check the total fee:
If you pay both a fixed allowance and an expense allowance, add them together. Keep in mind that together you cannot pay more than the monthly and annual maximum. 

Conclusion

Paying out a volunteer allowance 2025 allows organisations to honour the efforts of volunteers without unnecessary taxation, provided you respect the set limits. By properly understanding the difference between regular remuneration, expense allowance and the combination of both forms, you can avoid administrative hassles and tax surprises. Keep your records accurately and make sure all agreements are clearly recorded, so you can always prove that you are within the rules of the volunteer allowance 2025 operates. 
Make it easy on yourself with SimpledCard's mobile claim system. Submit claims quickly and easily without paper receipts. Read more about mobile claims management. 
 

FAQ

The Inland Revenue mainly looks at this from a tax point of view, with the level of remuneration being the determining factor. A volunteer commits to the general or social interest without a profit motive. It is advisable to always draw up a volunteer agreement to record the intention of the work.

There are three forms: the ‘fixed’ volunteer allowance, the expense allowance for expenses actually incurred, and a combination of both.

No, pure expense reimbursement is not subject to a maximum, provided it covers actual costs and clear declarations are provided. Note: this only applies if you do not also pay out a fixed volunteer allowance.

For volunteers aged 21 and above:

• Maximum €5.60 per hour
• Maximum €210 per month
• Maximum of €2,100 per year

For volunteers under 21 years of age:

• Maximum €3.30 per hour
• Same monthly and annual limits as for adults

If so, the Inland Revenue considers the entire amount as salary, on which (wage) tax has to be paid.

Yes, but the total amount cannot exceed the monthly and annual maximums (€210 per month and €2,100 per year). If you exceed this, the whole amount is considered wages.