Assistance and volunteering
Payment for volunteering
Many assistants support people in everyday life on a voluntary basis. Some want to do something good, get involved socially, or make contacts.
However, you can also receive money for working as an assistant in a voluntary role. You do not receive wages or a salary for your work, but an expense allowance.
This is €9 to €12 per hour. People can receive an expense allowance if they enter into a volunteering agreement with a service provider.
Volunteer allowance
The volunteer allowance is a general tax-free allowance for income from voluntary work for a non-profit organisation.
The allowance is tax-free up to €840 per year/ €70 per month.
Trainer allowance
People who work part-time as trainers, instructors, supervisors, or in the care of older, ill, and disabled people for a non-profit organisation can claim the so-called trainer allowance.
The trainer allowance also covers work as an assistant for people with disabilities. This is a flat-rate allowance of up to €3,000 per year/ €250 per month (as of 2024).
Good to know:
As a volunteer assistant, you may receive a maximum of €3,000 per year tax-free as an expense allowance.
If you receive more payment, the excess amount is subject to tax and also subject to social insurance contributions. The volunteer allowance and the trainer allowance cannot both be claimed at the same time for the same activity.
You cannot work for a non-profit organisation both as a main occupation and as a volunteer receiving an expense allowance at the same time.
An example of the volunteer allowance
Petra is employed in an office. After work, she volunteers with an association as an assistant and receives a volunteer allowance of €3,000 over the year.
This €3,000 is tax-free.
Offsetting expense allowances against unemployment benefit, Bürgergeld, basic income support, or pension
You receive ALG 1 (unemployment benefit)
You may volunteer up to 14 hours per week. A secondary job may also comprise up to 14 hours per week. If you work 15 hours or more, you must deregister as unemployed. You have an allowance of €165 per month on your additional income. Up to this allowance, your unemployment benefit will not be reduced. If you earn more, your unemployment benefit will be reduced accordingly.
Within the scope of the trainer allowance: If you receive an expense allowance as a volunteer assistant, it will not be offset against your unemployment benefit up to €3,000 per year/ €250 per month. (Technical instruction on offsetting additional income, No. 155.1.2.1) Any amount above this is taxable and is assessed as earned income. If expense allowances exceed €3,000 per year, unemployment benefit is reduced accordingly.
You receive ALG II (Bürgergeld)
You may volunteer up to 14 hours per week, because you must be available to the labour market. You must inform the Jobcenter if you receive money for voluntary work.
The volunteer allowance is not offset against Bürgergeld by the Jobcenter up to €100 per month per person. Please note: Only €840 of this is tax-free per year.
Within the scope of the trainer allowance: If you receive a flat-rate expense allowance as a volunteer assistant, there is a basic allowance against Bürgergeld. The annual allowance for voluntary work as an assistant is €3,000 per year.
Good to know:
Since 2023-07-01, when receiving Bürgergeld only the annual allowance of €3,000 is important.
You can receive an expense allowance of €1,000 in each of three months. Or €250 in each of twelve months. An expense allowance is not earned income. In that case, there are no deductions from Bürgergeld.
If you receive basic income support
The same rules apply as when receiving Bürgergeld. Your work per day must be under 3 hours/ 15 hours per week. You must inform the social welfare office if you receive an expense allowance for voluntary work.
If you receive housing benefit
An expense allowance for voluntary work is not taken into account when calculating entitlement to housing benefit. The €3,000 limit applies.
If you receive an old-age pension
The €3,000 limit within the scope of the trainer allowance also applies to volunteer assistants receiving an expense allowance while drawing an old-age pension. You must declare this income in your tax return.
If you receive full or partial disability pension
With a full disability pension, you may work additionally for under 3 hours per day/ 15 hours per week, or volunteer with an expense allowance.
With a partial disability pension, you may work additionally for under 6 hours per day, or volunteer with an expense allowance.
The limits for paid work also apply to voluntary work with payment.
Good to know:
With full disability, the annual additional earnings limit is €18,558.75 per year/ as of 2024.
For a pension due to partial disability, the annual additional earnings limit is calculated individually. It is based on your highest earnings from the last 15 years before the onset of your disability. It is at least €37,117.50 (as of 2024).
The €3,000 limit within the scope of the trainer allowance also applies to volunteer assistants receiving an expense allowance while drawing a disability pension.
Insurance for volunteering
Through the connection to a service provider, statutory accident insurance cover automatically applies. Accident insurance relates to physical injuries suffered by the insured person themselves.
Purely private help services that, due to the social relationship—for example between family members, friends, or neighbours—are to be regarded as a matter of course are not covered by accident insurance.
For liability insurance, your own private liability insurance is used first.
If there is no private liability insurance, the State of Lower Saxony has insurance with VGH Versicherung.