Trainer allowance 2024: How should it be applied in clubs?

The trainer allowance is the most common way to show appreciation to active members. In this article, you’ll find out how much the trainer allowance will be in 2024.

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What is the trainer allowance?

The instructor allowance (Übungsleiterpauschale) is intended to relieve part-time workers such as instructors, trainers, or educators through a tax benefit. The legal framework recognizes and supports engagement in cultural or sports associations by providing tax-free income up to a specified maximum amount. The level of this tax exemption is regularly adjusted by the legislator. In 2026, the instructor allowance amounts to €3,300 per year (2025: €3,000), which equals €275 per month (2025: €250).

To benefit from the instructor allowance, the activities must be carried out in areas recognized as charitable. What does this mean in practice for those involved? When using the instructor allowance, the income received is not subject to taxation up to the defined exemption limit. The association also benefits from this direct financial advantage, as it does not have to pay social security contributions either.

Trainer allowance: Changes and increases since early 2021

On January 1, 2021, the instructor allowance increased from €2,400 to €3,000. This amount is exempt from social security contributions for both parties – gross equals net. Artistic activities and the care of people in need of assistance are also included under this rule.

The term “part-time job” is clearly defined by law: the activity must not exceed one-third of the working time of a comparable full-time position, which corresponds to approximately 10 to 15 hours per week.

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What are the advantages of the trainer allowance?

Because the instructor allowance is exempt from social security contributions, it is of particular interest to certain groups of people, such as students or job seekers. These individuals cannot easily earn income that is exempt from social security contributions, which makes voluntary engagement in associations especially attractive. In combination with a mini-job (from 2026: €605 per month / 2025: €556), an interesting arrangement arises for both the association and the instructor: the association pays €275 as the instructor allowance (exempt from social security contributions) and €556 as mini-job income, with approximately 30% social security charges and around 2% tax. The helper therefore earns a total of €831 per month – and that tax-free!

Another interesting aspect of the 2026 instructor allowance is that there are no fixed rules regarding the payment period. This means that if you have a time-limited project in the association (e.g. a specific sports course), you can also pay out the €3,300 within three or six months. Paid amateur athletes also benefit from the increase in the instructor allowance, as their compensation is based on the same legal provision. In summary, the 2026 instructor allowance brings the following advantages:

  • Engaged individuals earn income that is exempt from social security contributions.
  • It is particularly attractive for certain groups such as students, retirees, or job seekers.
  • The combination of instructor allowance and mini-job provides many people with an attractive additional monthly income (up to €831 per month).
  • Paid amateur athletes (performance, victory, or point bonuses) also benefit from the increase in the instructor allowance.

However: caretakers, equipment managers, board members, or first-aid responders are excluded from this rule. In these cases, the volunteer allowance applies instead, which will be explained in more detail in the next section.

How does the Ehrenamtspauschale work in 2026?

The volunteer allowance (Ehrenamtspauschale) was also increased on January 1, 2026 from €840 to €960. This corresponds to an amount of €80 per month. Up to this amount, compensation remains exempt from social security contributions. Here as well, gross equals net. The volunteer allowance is intended for all individuals who are not instructors but are still actively involved in an association—for example, board members, stewards, or caretakers for facilities and equipment.

As with the instructor allowance, there is also no fixed period in which the allowance must be paid out for voluntary work. This is particularly useful for various projects (e.g. a new club website), as the association can more easily motivate volunteers by offering financial support for their tasks. In such cases, associations can pay out up to €960—ideally, volunteers should provide written confirmation that they are using this allowance.

By the way: The instructor allowance and the volunteer allowance can be combined without social security contributions! The only important requirement is that both allowances are paid for clearly separate activities. For example, if there is a deputy chairperson who is also an instructor, the association can pay a total of €4,260 tax-free and without social security contributions. In this case, the two activities must be clearly separated from each other.

What happens if a trainer earns more than €3,300?

The question that arises for most associations is how amounts exceeding €3,300 are taxed. In principle, only the portion that exceeds the €3,300 threshold is subject to taxation. If the instructor is registered as a mini-job employee, around 30% in contributions must be paid. This is made up of 15% pension insurance, 13% health insurance, and 2% other taxes. On €603 per month, this amounts to a total of €180.90.

Settlements exceeding the tax-free allowance are a typical audit point during the annual cash audit in associations. How auditors proceed and what they pay particular attention to regarding expense allowances is explained in our guide to the cash audit in associations .

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Is it worth adjusting the allowances in the club?

Ultimately, this depends on the budget and income available. Most clubs did not increase membership fees when the trainer allowance was raised. If no additional income is available, the club's expenses should remain at the same level. While the increased allowance provides more flexibility regarding social security-free expenditures, the Ehrenamtspauschale still remains a small financial incentive over the course of the year. Volunteers typically engage in these activities for reasons other than financial gain. Nevertheless, applying the new Ehrenamtspauschale might show greater appreciation from the club.

Trainer allowance 2026: How should clubs manage payments to coaches?

Many clubs strive to fairly distribute the trainer allowance among their various trainers. It is certainly a well-intentioned idea to pay each trainer the same allowance – after all, most clubs have uniform membership fees for all members. Such a principle of solidarity tends to promote a positive atmosphere within the coaching teams, reducing conflict and potentially fostering greater cohesion within the club. 

However, not all club structures are equipped to pay identical trainer allowances, especially when trainers work with different age groups or competitive levels. In performance-oriented clubs, the workload and the required expertise for junior or senior teams are significantly higher. Many trainers expect recognition or compensation for their qualifications, as well as the additional time (more training sessions and matches) they invest. In such structures, it is difficult or even impossible to offer the same trainer allowance to all coaches. Many performance-oriented trainers have also obtained licenses, which often involve substantial financial costs. In these clubs, the trainer's qualification plays a critical role in determining the amount of the allowance. If a club focuses purely on recreational sports and is not performance-oriented, then a solidarity-based principle for the trainer allowance can be considered.

Higher revenue limits make club management easier

Every association is considered a commercial business operation, which is generally financed through membership fees. When food, beverages, or sponsorship income are added as additional revenue streams, associations are usually pleased about the extra financial flexibility. However, the legislator has introduced a revenue threshold in this context. Income exceeding this limit must be subject to a so-called income tax. As of 2026, this revenue threshold is €50,000 per year, representing an increase of €5,000 compared to 2025.

By the way: The exemption threshold for the obligation of timely use of funds is also being significantly increased—from €45,000 to €100,000. This means that associations with lower revenues will no longer be required to prove that they spend their funds immediately.

Summary of the trainer allowance 2026

  • The instructor allowance was increased from €2,400 to €3,000 on January 1, 2021. As of January 1, 2026, it rises from €3,000 to €3,300.
  • The instructor exemption is free from social security contributions for both parties.
  • The €3,300 can be paid flexibly within a year and is not tied to monthly remuneration.
  • The instructor allowance can be combined with a registered mini-job.
  • Caretakers, board members, and equipment managers are excluded. In these cases, the volunteer allowance applies.
  • The volunteer allowance was also increased on January 1, 2026, from €840 to €960 per year. This financial support is likewise not tied to monthly payments.

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