Finance
Conditions for volunteer payments extended
People sometimes perform small tasks for us without either a formal employee-employer relationship or their own business. The tasks take just a short time to complete. Examples include research participants, students from the Hulpstudent agency and open day assistants. If you pay these volunteers, you will need to use either the IB47 procedure or the volunteer procedure. The conditions for using the volunteer procedure were recently extended for the University.
IB47 procedure or volunteer procedure: which one should be used?
Volunteer: max. €50
If the volunteer receives a payment up to a maximum of €50*, then this payment is covered by the volunteer procedure and is not taxable.
Volunteer: more than €50
- If the volunteer receives a payment of more than €50*, then this payment is covered by the IB47 procedure and is taxable. The university must report these amounts to the tax authorities using the IB-47 form.
- If the IB47 procedure applies, then the volunteer’s Citizen Service Number (BSN) and date of birth are compulsory data for making the payment.
Additional rules apply for payments to research participants (formerly referred to as ‘trial participants’):
Anonymous research participants: max. €50
If you use anonymous participants and they receive a payment up to a maximum of €50*, then this payment is covered by the volunteer procedure and is not taxable. You must provide a statement that anonymity is required on the basis of the research plan.
Pseudonymous/non-anonymous: max. €50
If you use pseudonymous/non-anonymous participants and they receive a payment up to a maximum of €50*, then this payment is covered by the volunteer procedure and is not taxable.
Pseudonymous/non-anonymous: more than €50
- If you use pseudonymous/non-anonymous participants and they receive a payment of more than €50*, then this payment is covered by the IB47 procedure and is taxable. The university must report these amounts to the tax authorities using the IB-47 form.
- If the IB47 procedure applies, then the volunteer’s Citizen Service Number (BSN) and date of birth are compulsory data for making the payment.
* OR an hourly wage up to a maximum of €5 per hour, with a maximum of €180 per month.