Staff and volunteers

An ASBL may hire employees, use independent contractors and involve volunteers. The contract and status must match the actual working conditions.

For an employee, prepare the contract, remuneration and social-security formalities before work starts. The employer’s activities determine the joint committee: subcommittee 329.02 does not automatically cover every ASBL.

Separate wages, directorships and expenses

An employee may be an association member. Employment duties, any directorship and membership rights must be distinguished.

A person cannot perform the same activities as both an employee and a volunteer for the same organisation. Different voluntary activities remain possible under volunteering rules.

Volunteer expense reimbursement is not a salary. Directors’ remuneration or attendance fees do not become tax-exempt expenses simply by being renamed. For amounts and formalities, see volunteering and unemployment.

Content updated on 15 October 2026.

Sources and resources

• SPF Emploi / FPS Employment / FOD Werkgelegenheid
• SPF Finances / FPS Finance / FOD Financiën

Creative Commons BY-NC-ND 4.0