The lump-sum allowance for voluntary work and the lump-sum allowance for exercise leaders are both tax-free expense allowances. Depending on the activity, the following regulations apply:
Volunteer allowance: The volunteer allowance is a tax-free lump sum that can be used by people who volunteer in social, cultural or charitable areas. It serves as compensation for minor expenses associated with voluntary work.
- The honorary allowance currently amounts to € 840 per year.
- From 2026 the amount is to be 960 € per year raised
Trainer's allowance:
The lump sum for trainers applies to people who work as trainers or coaches in sports clubs, adult education centers or similar institutions. This lump sum is intended to help cover the expenses for the preparation, implementation and follow-up of courses or training sessions.
- The lump sum for trainers is currently € 3,000 per year.
- From 2026 the amount is set to 3,300 € per year increased.
Income for such activities remains tax-free, as long as they do not exceed the amount of the lump sum for voluntary work or the exercise leader allowance. Social security law follows this regulation. Income up to the amount of the tax-free lump sum for exercise managers or the lump sum for voluntary work also remains exempt from social security contributions. This means that no social security contributions have to be paid for these allowances. The lump sums have no influence on the mini-job earnings limit.
The Trainer allowance can be used for certain part-time activities. These include, for example, activities as
- Trainer
- Instructor
- Educator
- Supervisor
Anyone who is artistically active or cares for elderly, sick or impaired people can also benefit from the lump sum for exercise leaders. In order to remain tax-free, the activity must part-time be exercised. Accordingly, the amount of time must not exceed one third of a comparable full-time occupation. The beneficiary activities must also be carried out on behalf of a public institution or a non-profit organization that supports charitable, social or ecclesiastical purposes, such as choir leaders, sports coaches, youth group leaders or church musicians.
The activity must take place in one of these areas in order to qualify for the honorary allowance:
- in a non-profit, charitable or church organization
- on behalf of or in the service of a public body within the European Union
- in an institution that supports charitable, benevolent or ecclesiastical purposes
In contrast to the exercise leader allowance, the Volunteer allowance no restrictions on certain activities. Voluntary work can take place, for example, in a sports club, an environmental protection group or with the German Red Cross (for example, as a board member of a non-profit organization, groundsman and volunteer referee in amateur sports).
The lump sum for trainers and volunteers is also available with a Mini job can be combined. This applies even if both activities are carried out for the same employer. The respective lump sum can be used in one go (en bloc) or divided over the year (pro rata).
Allocation pro rata: In this case, the lump sum is used up in equal parts each month. In the case of year-round employment, from January 1, 2026, the training manager lump sum of € 275 per month and the volunteer lump sum of € 80 can be used tax-free and therefore also contribution-free. In this model, only the amount that exceeds the pro rata tax-free allowance is subject to registration and contributions.
Without splitting "en bloc": In this variant, the respective lump sum is used up in one go. This means that there is no employment relationship under social security law as long as this amount has not been used up. From 1.1.2026, € 3,300 can be claimed as part of the lump sum for exercise leaders and € 960 as part of the lump sum for voluntary work. As long as these lump sums are not exceeded, the activity does not have to be reported as a mini-job. It does not matter whether the amount is used up at the beginning of a calendar year or whether the activity is spread over the entire year. The Obligation to register and pay contributions only applies when the tax-free allowance of the respective lump sum has been used up and an employment relationship exists.
Practical example:
An association employs an exercise instructor from 1.1.2026. The activity is carried out all year round. Remuneration of € 775 per month has been agreed for the part-time activity. The club decides to pay the Tax allowance „pro rata“ apply. For social insurance, this means Monthly remuneration 775 € less monthly trainer's allowance 275 € = Remaining monthly earnings subject to tax and contributions of € 500. The earnings remaining after deduction of the tax-free lump sum for exercise leaders are within the scope of a mini-job. The trainer must be registered with the mini-job center. The monthly contributions are to be calculated from the remaining earnings of € 500 per month.
If the association decides to pay the same remuneration of €775 to the trainer for the part-time activity and the activity is also carried out for one year and the tax-free allowance is applied „en bloc“, this means the following for social insurance: The obligation to register and pay contributions only applies from the month in which the tax-free amount from the exercise leader allowance is used up and earnings subject to contributions are paid in addition. In the example case, the mini-job must be registered on May 1, as the lump-sum allowance for practice leaders is used up in this month. The remaining earnings subject to social security contributions for May amount to € 575. Taxes are calculated from this amount. From the month of June up to and including December, mini-job contributions are to be paid from the total earnings of € 775.
To check whether a mini-job exists, the average earnings must first be determined:
- Monthly earnings (775 € x 12) = 9.300 €
- Tax allowance = 3.300 €
- Remaining remuneration subject to social security contributions = 6.000 €
- Regular monthly salary (6.000 : 12) = 500 €
Conclusion: After deduction of the lump sum for exercise leaders, an average regular monthly income of € 500 remains. This is therefore basically a mini-job, which must be registered with the mini-job center after the lump sum for exercise leaders has been used up.