From 1 January 2022, an ‘association worker’ can be active for up to 450 paid hours at a sports association and up to 300 hours at an association in the socio-cultural sector. In that case, the association worker still pays 10 percent personal income tax. This is stated in the final regulation for association work that the Council of Ministers approved on Friday.
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Amateur trainers, referees, conductors, directors, choreographers, supervisors, animators, coordinators, material masters, etc. often work outside their working or school hours for a club or group of amateurs. They fall in between the status of volunteer and permanent employees.
They can now be active for up to 450 paid hours at a sports club and up to 300 hours at an association in the socio-cultural sector, provided they pay 10 percent personal income tax. ‘The definitive regulation that we have approved must prevent us from pushing associations towards undeclared work again,’ said Minister of Social Affairs Frank Vandenbroucke (Vooruit).
Until last year, association workers untaxed additional jobs up to 6,000 euros per year, but the Constitutional Court annulled that arrangement in 2019. The Court did not consider it possible that the same compensation was treated differently depending on whether it was paid to an association worker, an employee or a self-employed person.
As a result, as of this year, a provisional arrangement, only aimed at the sports and socio-cultural sector, whereby the association worker had to pay a social contribution of 10 percent and the association a tax contribution of 10 percent. This scheme will expire on December 31, 2021. The new and definitive scheme will start from 2022.
Studentenarbeid
The final arrangement takes into account some concerns from the workplace. Anyone who was previously bound to an association for a year by an employment contract, a statutory appointment or a contract of contract is not allowed to do association work. Both the Work Accident Act and the Welfare Act apply.
Those who wish to combine the status with student work may use the scheme for a maximum of 190 hours. The number of hours to be worked and hours worked will be found in an application similar to student@work, used for student work. Finally, associations will receive an exception to social documents. ‘Simplicity is crucial. We don’t want too much paperwork’, reads the minister’s press release.
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