Non-profits · Volunteers and workers
Paying someone in a non-profit: which option to choose?
Updated on
A non-profit association (ASBL/vzw) has six ways to pay someone: covering a volunteer’s expenses, associative work, a student contract, a flexi-job, an ordinary employment contract and a self-employed person’s invoice. The first three are the cheapest, but they have strict ceilings. A volunteer who exceeds their ceiling, or associative work income above €7,890, loses the advantage for the whole year; for a student, or for associative work hours above the quota, only the excess hours follow the ordinary rules.
The six options side by side
| Plan | Who it’s for | Limit | Cost to the non-profit | What the person pays | Steps |
|---|---|---|---|---|---|
| Volunteer with expenses | Anyone (unemployed person: C45B declaration) | €44.02 a day, €1,760.83 a year | The amount paid | Nothing | Information note, list of allowances, civil liability insurance |
| Associative work | Coach, referee, activity leader… in sport and socio-cultural activities | 450 h (sport) or 300 h a year, €7,890 a year | The pay, without social security contributions | 10% tax, plus the municipal tax | Written contract, Dimona (immediate declaration of employment), accident-at-work insurance |
| Student | Student | 650 hours a year with a solidarity contribution | Gross pay, plus a 5.42% solidarity contribution | 2.71% solidarity contribution, and withholding tax (bedrijfsvoorheffing / précompte professionnel) if due | Written student contract, Dimona |
| Flexi-job | Someone working at least 4/5 time elsewhere, or a pensioner | €18,440 a year tax-free (non-pensioners) | The flexi-wage, plus a 28% employer contribution | Nothing below the ceiling | Flexi-job contract, Dimona |
| Ordinary employment contract | Anyone | None | Gross pay, plus employer contributions, minus any reductions | Social security contributions of 13.07% and withholding tax | Contract, Dimona, social secretariat (payroll provider), accident-at-work insurance, joint committee pay scale |
| Self-employed person who invoices | Self-employed person registered with the Crossroads Bank for Enterprises (CBE) | None | The invoice, including VAT if the self-employed person is not under the exemption scheme | Their self-employed contributions and their tax | The invoice |
The €7,890 ceiling for associative work comes from a secondary source: Indexo cannot read the official indexation notice.
How to choose
- Occasional help, with no aim of financial gain: volunteering, with a flat-rate allowance or actual expenses. Check the volunteer expenses.
- A coach, referee or activity leader paid by the hour: associative work, if the activity is on the list and the hours stay within the quotas. Check the hours and the net pay.
- A student for the summer or weekends: the student contract, within 650 hours a year. Their net salary.
- Someone who already has a job of at least 4/5 time, or a pensioner: the flexi-job, in principle open to all sectors since 1 July 2026, with exceptions. Their net pay.
- A permanent position: the ordinary employment contract, with employment support. Support and first hire.
- A professional who invoices: a self-employed person, or a Smart member who invoices through the cooperative.
The pitfalls
- Adding up the volunteer allowances from all associations: the ceiling applies to the volunteer, not to the non-profit.
- Combining a flat-rate allowance and actual expenses for the same volunteer, or paying volunteer expenses to someone who also works for the non-profit in the same role.
- Paying expenses to an unemployed person without the prior C45B declaration.
- Believing that associative work is a status without a contract: it requires a written contract, a Dimona and accident-at-work insurance.
- Exceeding €7,890 by combining associative work and income from platforms.
- Paying a director without a decision of the general meeting: their mandate is unpaid, unless decided otherwise.
What about a director?
The mandate of a non-profit’s director is unpaid, unless the general meeting decides otherwise. Their actual expenses can always be reimbursed, and they can receive volunteer expenses for other tasks.
If they are paid, the sources consulted do not settle their social status: self-employed according to some, an employee subject to NSSO contributions according to others if most of their activity is managing the non-profit. Indexo does not decide: have the case checked by a social secretariat before setting the pay.
Frequently asked questions
What is the cheapest option for a non-profit?
Volunteering with expenses: no tax and no contributions, but at most €44.02 a day and €1,760.83 a year for the person, and only for an activity with no aim of financial gain. For a service paid by the hour in sport or socio-cultural activities, associative work is often the most suitable option.
Can a non-profit hire someone on a flexi-job?
Yes: since 1 July 2026, flexi-jobs have in principle been open to all sectors, including the non-profit sector, except a few joint committees and artistic roles. A limitation is possible in social assistance and care.
Can the same worker be both a volunteer and an association worker?
Not for the same organisation during the same period.
What next?
- Volunteer expensesFlat-rate allowance, actual expenses and kilometres.
- Associative workHour quotas, ceiling and net pay.
- Hiring an employeeEmployment support and first hire.
- Cost to the employerWhat a gross salary costs.
The whole Non-profits section
Volunteers and workers
Money and obligations
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.
- Plafonds limites indexés : montants applicables du 1er janvier au 31 décembre 2026, High Council for Volunteers (FPS Social Security).
- Instructions administratives 2026/3 : volontaires, NSSO.
- Nouveau régime pour le travail associatif (7 April 2022), NSSO.
- Travail associatif en pratique, Forum for the Future (Deg & Partners) (secondary source).
- Récapitulatif des principaux plafonds fiscaux dans l’impôt des personnes physiques, exercice d’imposition 2027 (23 December 2025), Wolters Kluwer (secondary source).
- Instructions administratives 2026/3 : étudiants, NSSO.
- Vous êtes étudiant : cotisations, précompte et impôt (updated on 13 February 2026), Wikifin (FSMA).
- Instructions administratives 2026/3 : flexi-jobs, champ d’application, NSSO.
- Le statut social des administrateurs d’ASBL, Forum for the Future (Deg & Partners) (secondary source).
- Rémunérer un administrateur d’ASBL : entre encadrement juridique et pragmatisme associatif, Deg & Partners (secondary source).