The most recent figures, quotas and amounts

Kilometre allowances

Bicycle

Maximum € 0,36 per kilometre,
with a tax exemption of maximum €3,610 per year.

Car

Either you opt for an annually indexed kilometre allowance, or for a kilometre allowance that is indexed per quarter

• Annual indexed kilometre allowance (1 July 2024 to 30 June 2025): € 0,4415 per kilometre
• Per quarter: From 1 January 2025 to 31 March 2025, the kilometre allowance is a maximum of € 0,4290 euros per kilometre.

Please note! You may not mix both amounts, either you opt for the annually indexed kilometre allowance for the entire period from 1 July to 30 June OR you opt for the quarterly indexed kilometre allowance for that period!

Maximum amounts for flat-rate volunteer allowance

Since 1 January 2025

• maximum €42,31 per day per volunteer
• maximum €1.692,51 per year per volunteer
• or increased maximum: €3.108,44 per year per volunteer

+ travel allowance (public transport costs, bicycle or car):

• maximum 2000 km per year
• Amounts: see above for kilometre allowance

Read more about volunteer allowance.

Amateur Arts Compensation (AKV)

Since 1 January 2025

Quota

Maximum 30 days per year per artist

Amounts

maximum € 80,18 per day per client
PLUS max € 22,91 per day in travel expenses (with proof!)

In this way, you can never earn more than € 3.092,70 per year via the AKV.

Clients

maximum annual amount for the exemption from the solidarity contribution of 5% is € 572,71 per year

Read more about working with AKV.

Article 17 or Association work

Since 1 January 2025

Quota

Amounts

You can earn a maximum of € 7.700 per year through association work.

Travel expenses and other expenses such as meal vouchers are included in this maximum amount.

Minimum Gross amounts per hour:

If you already have employees in PC 304, follow the scales of PC 304*

If you already have employees in PC 329, follow the scales of PC 329*

If you do not (yet) have any employees, you are in any case obliged to pay at least the Guaranteed Minimum Wage. Since 1 June 2024, this amounts to € 2070,48 gross per month or €12,5738 gross per hour.

Read more about Article 17 of Association work

Student work

Since 1 january 2025

Quota

As a student, you can work 475 hours per year for lower social contributions.

Amounts

The minimum wage for students and minors:

Read more about Student work on Student@Work