🤲 Volunteering and civic engagement: flat-rate allowances, accident insurance
In brief
If you volunteer, you can receive an expense allowance free of tax. Since 1 January 2026: Übungsleiter allowance (instructor/trainer allowance) up to €3,300 a year (€275 a month), Ehrenamt allowance (volunteer allowance) up to €960 a year (€80 a month).
These amounts are also free of social insurance contributions.
Not every volunteer role is automatically covered by statutory accident insurance. Ask the association or organisation beforehand.
Step by step
- Classify the activityInstructor/trainer role (e.g. coaching, care) or general volunteering?
- Check the requirementsPart-time on the side, and for a charitable, social or church purpose.
- Put the agreement on recordIn writing with the association or organisation.
- Clarify insurance coverAsk about statutory accident insurance and, if applicable, additional insurance.
Deadlines
- The activity must be part-time on the side, at most one third of a full-time job.
- Both allowances cannot be used twice for the same activity.
- Not every volunteer role is covered by statutory accident insurance.
- If you receive basic income support (Grundsicherungsgeld) or other benefits, income has an effect. Get advice first.
In depth · legal basis, figures and practice – for advisers and professionals
Tax exemption
According to the Minijob-Zentrale, on 1 January 2026 the Ehrenamt allowance rose from €840 to €960 and the Übungsleiter allowance from €3,000 to €3,300 a year (monthly €80 and €275 respectively). Income up to these amounts is also free of social insurance contributions. Conditions: part-time activity on the side, no more than one third of the working time of a full-time employee, charitable, benevolent or church purpose. The amounts (€3,300 and €960, from assessment period 2026) are confirmed in the wording of § 3 Nr. 26 and 26a EStG.
Accident insurance
According to the DGUV, statutory accident insurance protection applies only to certain volunteers: volunteers working for public-law bodies (§ 2 para. 1 Nr. 10 SGB VII) and people who provide help (§ 2 para. 1 Nr. 13 lit. a SGB VII). For associations, the responsible Berufsgenossenschaft (statutory accident insurance body) is usually relevant. Clarify your individual case with the organisation.
A question about your situation that this page does not answer? Write to us or use the contact form – we will tell you which office is responsible and what to bring. Free of charge, without individual legal advice.