In principle, volunteers are generally not paid the costs related to their associative activity. Members are free and carry out their activities free of charge without knowing the amount of the expenses they incur. When donating to charitable foundations, this is deductible from the employee’s income tax. Members take their time off to get involved in a cause that is close to their hearts. Under certain conditions, however, it may happen that the member is asked to spend a certain amount during a task. It is at this point that the associative body will intervene to reimburse the costs incurred. But how do you calculate the costs? What are the terms of reimbursement? Under what conditions? We tell you everything.

The types of expenses that a member can claim

First of all, it is necessary to characterize the types of expenditure. For example, to cover the member’s travel expenses depending on whether they use public transport or if they take their personal car to carry out their activity. If these expenses are intended for the associative organization, travel expenses can be reimbursed, potentially depending on the number of kilometers.

On the other hand, if it is necessary to incur costs to carry out a task, the allowances will not be made. For example, members of a sports club, their participation gives them access to practice the sport, however reimbursing travel expenses and the deduction of membership fees will not be taken into account.

Compensation arrangements for covering the costs

To be reimbursed or compensated for expenses, the following criteria must be met:

• This must be a decision taken by the manager or the board of directors,
• The actual amount of the costs must be incurred only to carry out the associative activities (and not personally),
• The expenses must be justified (amount, date, cause, etc.)
• Any costs incurred must be in the interest of the associative body.

Reimbursement of expenses incurred by the volunteer

Reimbursement to the nearest euro

Once you have sent the receipts for your expenses, you will then be reimbursed immediately (amount of compensation being made to the nearest euro).

If the actual reimbursement prices are exceeded, i.e. they are higher than expected, it will therefore be remuneration. The effects are multiple, the associative establishment will be called into question and will have to:

• characterize the member as an employee and therefore engaged in a professional activity and the organization must associate him or her with the social security system,
• pay the contributions due in respect of remuneration or benefits in kind, or allowance
• declare and pay payroll tax and social security contributions.

In addition, the arriving employee will benefit from income tax (which is impossible when being a volunteer). It is true that these refunds are not taxable and do not need to be declared to the tax authorities.

Mileage reimbursement

An association is entitled to make a lump sum reimbursement, especially for travel expenses with a personal vehicle. All this will then have to be calculated based on the mileage reimbursement scale.

This mileage scale is reassessed annually and applies to both employees and members. Cars, two-wheeled vehicles of less than 50 cm3 and motorcycles have a dedicated switchboard. This result is obtained by calculating the distance travelled and multiplying it by the values entered in the table.

Does an association have to reimburse their expenses?

It should be remembered that the status of volunteer does not allow the acquisition of remuneration unless the reimbursement of one’s expenses is higher than those provided. It is to compensate for this that compensation is possible. However, if the voluntary member wishes not to benefit from his reimbursement, it is also possible, being reimbursed for the expenses is not an obligation.

To help you understand, the refusal of this refund is made thanks to a very specific mention on the invoice. This is written by the volunteer member: “I, the undersigned (name), certify that I waive the reimbursement of the above expenses and leave them to the association as a donation” accompanied by a signature.

In exchange for this donation, the association returns a tax receipt to the member concerned. This receipt will allow the member to obtain a reduction in income tax, an allowance. The income tax cut includes contributions, income waivers, payment of donations and a percentage of the declared amount of unreimbursed expenses. This percentage can change from one case to another, depending on its characteristics and the organization that obtains this “non-refund”.

Be aware: the expenses incurred and the actual costs incurred by the volunteers of a sports establishment do not lead to a reduction in income tax by refusing to pay them. In addition, in order to offer a donation of expenses, the associative organization must be recognized as being of general interest.

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