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Understand · Payroll glossary

What is associative work?

Updated on

Associative work lets you provide paid services to an association (sport, culture, socio-cultural work) without social security contributions and with reduced tax, within a ceiling of €7,890 a year in 2026, shared with the sharing economy. In Dutch: verenigingswerk.

Definition of associative work

The amounts are taxed as miscellaneous income: half is treated as expenses, the other half is taxed at 20%, i.e. 10% of the amount, plus municipal tax. The number of hours is limited: 450 a year in sport, 300 in other activities.

Beyond these limits, the activity must be carried out under another status.

The key figure in 2026

€7,890Sharing economy and associative work combined: ceiling for miscellaneous income, 2026 income

Source: Récapitulatif des principaux plafonds fiscaux dans l’impôt des personnes physiques (23 December 2025), Wolters Kluwer (secondary source). 2027 amount: not yet published. This entry will be updated as soon as it is.

Worked example

A coach receives €2,000 from a club in 2026: €1,000 counts as flat-rate expenses, the remaining €1,000 is taxed at 20%, i.e. €200 in tax, plus municipal tax (€14.00 at 7%). No social security contributions.

In Dutch: verenigingswerk

In a Dutch-language contract or document, associative work is called ‘verenigingswerk’; in French-language ones, ‘travail associatif’.

Dutch term taken from: Wolters Kluwer (Jef Wellens) (secondary source).

Not to be confused with…

  • Volunteering: volunteers receive an expense allowance (up to €44.02 a day in 2026), without it being paid work.
  • Flexi-job: a small job alongside a main job of at least four-fifths or a pension, with no contributions for the worker and tax-free up to €18,440 a year (2026 income).

Calculate it for your situation

Unemployment, illness, pension, studies or Public Centre for Social Welfare (CPAS/OCMW): can you add an activity, on what conditions, with what formalities and for what net pay?

Can I combine?

Related terms

Sources

Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.