Frequently Asked Questions about Compensation
Practical, legally grounded answers about volunteer allowances, Article 17, freelancers and payments.
Last updated About 9 hours ago
Legal information checked for Belgium on 24 September 2026.
This FAQ is a practical review aid. Rules may depend on the sector, role, other income and individual circumstances. ClubWerk does not replace a payroll office, tax adviser, accountant, insurer, the National Employment Office, a health insurance fund or legal advice.
Volunteers
Is a volunteer allowance the same as a wage?
No. Volunteering is unpaid and undertaken without obligation. A volunteer may have expenses reimbursed. When an amount is actually payment in exchange for work, calling it a “volunteer allowance” is not enough. Use a suitable employee, Article 17 or freelancer status for paid work.
How much lump-sum volunteer allowance may someone receive in 2026?
General limit: no more than €44.02 per day and €1,760.83 per calendar year.
Increased annual limit: €3,233.91 for activities specifically listed by law, with the same daily limit of €44.02.
The increased limit can include sports trainers, instructors and coaches under specific conditions. Both the person and the actual activity must belong to a listed category.
Do annual limits apply per club?
No. Daily and annual limits apply per volunteer across all organisations combined. ClubWerk can only count amounts registered in ClubWerk and external allowances reported by the volunteer. Ask the volunteer to report external lump-sum allowances and reconfirm them when circumstances change.
What happens when a limit is exceeded?
If a lump-sum limit is exceeded, all volunteer allowances for that taxable period may be treated as taxable income. A payment can still qualify as reimbursement only with double proof: it covers genuine expenses and does not exceed those expenses.
An 80% warning in ClubWerk is an early internal warning. It is not an additional statutory limit and not permission to pay up to 100% without checks.
Can a lump-sum allowance be combined with actual expenses?
In principle, one system is chosen per volunteer and calendar year: either a lump-sum allowance or reimbursement of proven actual expenses. They cannot be combined freely. There is a limited exception for travel expenses alongside the lump sum, up to 2,000 kilometres per volunteer per year. Keep the journey details.
Is every volunteer automatically entitled to mileage compensation?
No. Mileage compensation is a club agreement, not an automatic consequence of being scheduled. ClubWerk therefore disables it by default. Record which journeys qualify for each person.
The maximum car rate changes periodically; use the rate applicable on the journey date. For bicycles, the fiscally accepted amount in 2026 is €0.37 per kilometre.
Which details and evidence must the club keep?
Keep at least a named list of beneficiaries and amounts paid. For actual expenses, retain supporting documents. For travel, also keep the date, route, reason, distance and rate.
The volunteer register in ClubWerk brings these details together. The club remains responsible for completeness, retention periods and any tax forms or declarations.
Must volunteer information be signed?
Not necessarily. Federal rules impose an information duty but do not require a signed volunteer contract or paper information note. The organisation chooses the format and must be able to show that the volunteer was informed before starting.
A confirmation of receipt in ClubWerk is evidence that information was provided. It is not an employment contract and does not oblige someone to continue volunteering.
Can someone receiving unemployment benefits volunteer?
Yes, but in principle the volunteer must report the activity before starting through their payment institution using form C45B. A general authorisation for the organisation replaces the individual declaration only when it expressly includes an exemption. ClubWerk does not submit the form.
Can someone volunteer while unable to work?
Only when the volunteering is compatible with the person’s health. The health insurance fund’s medical adviser must be able to assess that compatibility. The Belgian health insurance authority recommends informing the fund and requesting an assessment as soon as possible. Different rules apply to paid or adapted work.
Can someone be a volunteer, employee or freelancer at the same club?
Not for the same activities. Belgian tax rules exclude performing the same work for the same organisation simultaneously as a volunteer and as an employee, freelancer or statutory worker. Completely different activities may coexist under certain conditions.
Article 17 or association work
What is Article 17?
Article 17 is an employment-law scheme for certain employers and roles in the sports and socio-cultural sectors. It is not volunteering: there is an employment agreement, employment law applies and the employer must provide items such as occupational accident insurance and a timely Dimona declaration.
Not every club or role automatically qualifies. ClubWerk tracks the file, contract and known hours; the club must confirm the scope before work begins.
How many hours may someone work under Article 17?
Sports sector: up to 450 hours per calendar year, 150 hours per quarter and 285 hours in the third quarter.
Other listed socio-cultural activities: up to 300 hours per year, 100 hours per quarter and 190 hours in the third quarter.
Combined use: no more than 450 hours per year in total.
The Dimona declaration states the planned hours per quarter and must be submitted before employment begins.
Is Article 17 tax-free?
No. A separate favourable tax regime may apply when all conditions are met, but this is not a full tax exemption. For income year 2026, the indexed income limit is €7,890 gross for association work and recognised sharing-economy income combined. This tax limit is separate from the hour quotas.
Can a student combine student work and Article 17?
Yes. A student may combine 650 hours of student work with up to 190 hours of association work per calendar year, while respecting sector and quarterly limits. Association work above 190 hours is deducted from the student-hours package.
Freelancers and other statuses
Must a freelance teacher always charge VAT?
Not always. VAT treatment depends on the person, activity and scheme. The small-business exemption may apply under certain conditions up to annual turnover of €25,000 excluding VAT, but invoicing and other obligations still apply.
ClubWerk stores whether the agreed price includes or excludes VAT and which treatment the freelancer declares. Have the applicable scheme confirmed by the freelancer and their accountant.
Can a teacher be paid with an amateur arts allowance?
The amateur arts allowance is only intended for the creation or performance of artistic work in recognised artistic fields. A lesson, workshop or support task does not automatically qualify.
In 2026, the maximum is €81.90 per day per client, for no more than 30 days per year and no more than 7 consecutive days for the same client. The client must register the performance in Working in the Arts before it starts.
Can a club use a flexi-job?
Since 1 July 2026, the scheme has in principle been opened more broadly, but sectors and activities may be excluded or may opt in or out later. The worker must generally have worked at least 80% for another employer in quarter T-3 or be retired. Artistic, artistic-technical and artistic-support roles are excluded.
Requirements include a framework agreement, flexi-employment agreements, Dimona, wage conditions and a special employer contribution. Enable this status only after the sector and individual conditions have been confirmed externally.
ClubWerk in practice
Does the calculator determine what someone must legally receive?
No. The calculator applies the club agreement to the entered data, such as an amount per hour, class, day or performance and arrangements for preparation, meetings, administration or travel time. The result is a proposal per team member.
The proposal does not prove that the status is valid, a minimum wage has been respected or external limits are complete.
Does “approved” mean that compensation has been paid?
No. Approval confirms that the club has reviewed the performance, expense or invoice. Payment preparation follows. The item is only considered paid after execution or an unambiguous bank match.
A SEPA file is only a payment instruction. With Ponto, an authorised user must still confirm the payment at the bank.
Does ClubWerk guarantee that a status or payment is legally correct?
No. ClubWerk helps prevent administrative errors through required fields, warnings, annual totals and versioned agreements. It does not know every external income, employment relationship, benefits situation or individual tax fact.
The club remains the client or employer and should have uncertain cases reviewed in advance by the competent authority or adviser.