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Non-profits · Volunteers and workers

Associative work in 2026: how many hours, up to how much, what net pay?

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Check the hours and the net pay

Associative work (verenigingswerk / travail associatif) lets a sports or socio-cultural association pay a coach, referee or activity leader without social security contributions: the worker pays 10% tax, plus the municipal tax, through their tax return. In 2026: 450 hours a year at most in sport, 300 in socio-cultural activities, and €7,890 a year together with the sharing economy.

It is a real employment contract, in writing, with a Dimona (immediate declaration of employment) and accident-at-work insurance. The current scheme has been in force since 1 January 2022.

450 ha year in sport (150 a quarter, 285 in the 3rd)
300 ha year in socio-cultural activities (100 a quarter, 190 in the 3rd)
€7,890a year at most, together with the sharing economy (2026 income)
10%tax on gross pay, plus the municipal tax; no NSSO contributions

Which activities?

Only certain activities, in organisations that are recognised or affiliated to a federation:

  • socio-cultural training, introduction to sport and sports activities (coach, referee, activity leader…);
  • amateur arts: teaching and coaching;
  • organising a sports event, on the day itself, excluding paid athletes;
  • organising a socio-cultural event, 32 hours at most;
  • supervision during school holidays for a public authority;
  • RTBF, VRT and BRF, 25 days a year.

Pensioners and students can do associative work; a student is limited to 190 hours a year.

The hour quotas

SportSocio-cultural
Per year450 h300 h
1st, 2nd and 4th quarters150 h100 h
3rd quarter (summer)285 h190 h
Both sectors together, per year450 h450 h
Student, per year190 h190 h
Hour quotas for associative work. Above them, the hours are requalified as ordinary work, with contributions and withholding tax. Sources: Forum for the Future and CESSoC (secondary sources), NSSO for students.

Tax and the ceiling

The pay is miscellaneous income: half is treated as expenses, the other half is taxed at 20%, i.e. 10% of the gross, plus the municipal tax. The association does not withhold tax: the worker pays the tax through their return, the following year. For 100 hours at €15.00, they receive €1,500.00 and pay about €160.50 in tax with a 7% municipal tax.

The €7,890 ceiling for 2026 income is shared by associative work and the sharing economy (approved platforms), across all organisations. Reimbursements of actual expenses do not count towards it. Above it, all this income for the year is taxed as professional income, and the same rule applies the following year. This ceiling comes from a secondary source: Indexo cannot read the official indexation notice.

Hours and payGross over the yearTaxNet
100 hours at €15.00€1,500.00€160.50€1,339.50
200 hours at €20.00€4,000.00€428.00€3,572.00
300 hours at €22.00€6,600.00€706.20€5,893.80
394 hours at €20.00€7,880.00€843.16€7,036.84
Associative work in sport, spread over the year. Tax with a 7% municipal tax. Ceiling of €7,890 (2026 income). Indexo calculation.

The association’s obligations

  • A written employment contract, before the start.
  • A Dimona, with the associative work code, and accident-at-work insurance.
  • The sector pay scale, or the minimum income, pro rata to the hours.
  • No NSSO contributions within the quotas, no solidarity contribution, no withholding tax.

Prohibited: hiring someone for associative work who, in the previous year, had an ordinary employment contract, an appointment or a contract for services with the same organisation (with exceptions), or paying them volunteer expenses during the same period.

Check the hours and the net pay

Enter the sector, the hours for each quarter and the pay: Indexo checks the quotas and the ceiling, and calculates the net pay. Nothing is sent.

Frequently asked questions

Is associative work an employment contract?

Yes: a written contract, with Dimona and accident-at-work insurance. It is exempt from NSSO contributions within the hour quotas.

How much tax does an association worker pay?

10% of gross pay, plus the municipal tax of their municipality, through their tax return the following year. No withholding tax is deducted: they need to set the money aside.

What happens if I exceed the €7,890 ceiling?

All associative work and sharing economy income for the year is taxed as professional income, and the same rule applies the following year. The €7,890 ceiling applies to 2026 income.

Can a student do associative work?

Yes, 190 hours a year at most under this scheme.

What next?

The whole Non-profits section

Volunteers and workers
Money and obligations
Also useful

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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.