Working with Volunteers: How Does It Work Exactly?

Many organizations want to work with volunteers to achieve social ideas and goals. But who is actually allowed to work with volunteers? And under what conditions? Here you will find an explanation of the rules, based on the guidelines of the Tax Authority (Belastingdienst) and the Amsterdam Volunteer Insurance.

General Rules: When Is It Considered Volunteer Work?

The Tax Authority sets conditions that must be met in order for activities to be considered ‘volunteer work’. These apply to all organizations, regardless of the legal form of the organization:

• The work is in the public or social interest
• The work is not intended to make a profit
• The activities do not replace a paid job
• The volunteer does not perform the work as a profession
• The volunteer does not receive wages, but possibly a small tax-free allowance (max. €210 per month and €2,100 per year, reference date 2025)
• The organization for which the work is done does not pay corporate tax (such as foundations, associations, or ANBI’s)

Please note: if these conditions are not met, the Tax Authority may consider the work as an employment relationship, with all associated obligations (such as minimum wage, payroll taxes, holiday pay, and contract obligations). A “volunteer” can claim these. It can also have negative consequences for the volunteer, for example regarding benefits.

Allowances:

• Only permitted if the conditions for volunteer work are met.
• Maximum €210 per month and €2,100 per year (2025) tax-free.
• Expenses (such as travel costs or material costs) may be reimbursed, but count towards the total mentioned above.
• If the limit is exceeded, the full amount is considered wages.

Insurance:
In Amsterdam, volunteers of non-profit organizations are usually covered by the Amsterdam Volunteer Insurance (AVV). For commercial organizations, this generally does not apply. If you still want to work with volunteers (because this is allowed under the rules of the Tax Authority), you must arrange suitable insurance yourself.

Specific Rules per Legal Form

BVs and Organizations with a Profit Motive

A BV or other commercial legal form is in principle not allowed to deploy volunteers, unless strict conditions are met. According to the Tax Authority, volunteer work is not permitted at organizations that:

• Are subject to corporate tax
• Structurally pursue profit
• Make more than €15,000 in profit annually

Exceptions are very limited and always customized. In doubt? Then contact the Tax Authority in advance through a preliminary consultation (ruling). This way you can get clarity about your situation and whether it is possible to deploy volunteers (possibly with an allowance). See: Preliminary Consultation Tax Authority

Please note: Volunteer allowances in a BV are only permitted if no corporate tax is paid and the purpose is demonstrably social.

Sole Proprietorships and General Partnerships (VOFs)

Sole proprietorships and general partnerships (VOFs) are allowed to work with volunteers, but with important limitations:

• No volunteer allowance permitted. Since a sole proprietorship or VOF is not a legal entity, the Tax Authority considers these entrepreneurs as natural persons. Volunteer allowances are therefore not permitted.
  → If you do this anyway, it is considered wages, and you must pay payroll taxes and premiums.
• The work must be truly voluntary.
  No obligations, no authority relationship, no fixed working hours or rewards. Otherwise, it is an employment relationship.
• No legal protection or regulations as with foundations and associations.
  The entrepreneur is personally responsible for insurance, liability, and volunteer policy.

Our Policy

We only support: Amsterdam-based foundations, associations, neighborhood initiatives, and cooperatives without a profit motive.

Do you work from a BV, sole proprietorship, VOF, or other commercial legal form in Amsterdam?
Then unfortunately we cannot support you with posting vacancies or recruiting volunteers through our vacancy database.