What is the trainer allowance?
The trainer allowance is designed to offer a tax benefit to part-time workers, such as trainers, instructors, or caregivers. The legal regulation recognizes and promotes involvement in cultural or sports clubs by allowing tax-free income up to a maximum amount. This tax-free benefit is regularly adjusted by lawmakers. In 2024, the trainer allowance is set at €3,000 per year, which translates to €250 per month. To benefit from the trainer allowance, the activities must be carried out in areas recognized as charitable.
What does this mean in practice for volunteers?
If you take advantage of the trainer allowance, you won’t need to pay taxes on the income earned up to the established limit. This financial advantage benefits both you and the club, as the club is also exempt from paying social security contributions.