(2022)
Who can claim the trainer's allowance?
Those who wish to benefit from the so-called trainer allowance do not necessarily have to be involved as a trainer in a sports club. The allowance can also be claimed for the following activities:
- Training manager, instructor, educator, supervisor or similar activities
- artistic activities
- care of disabled, sick or elderly people
The trainer allowance is subject to the following conditions:
- The activity must be carried out in the service or on behalf of a public or public-law institution, a non-profit association, a church or similar organisation promoting charitable, benevolent or ecclesiastical purposes.
- The activity must not be carried out as a main occupation. An activity is considered part-time if it does not take up more than one-third of a comparable full-time job.
- Each person can earn up to 3,000 Euro per year tax and social security-free. Only the part of the part-time income exceeding this allowance must be taxed.
Eligible activities include, for example:
- working as a sports trainer or team supervisor,
- a choir leader or orchestra conductor,
- teaching and lecturing in the context of general education and training,
- support services provided by outpatient care services (R 3.26 para. 1 LStR),
- immediate measures for seriously ill and injured persons, e.g. by paramedics and first aiders (R 3.26 para. 1 LStR),
- transport for disabled persons.
Part-time activities in the private sector, for trade unions or political parties are not exempt from tax, as there is no "eligible client".
The COVID-19 vaccination is a major task. Therefore, there should be a tax benefit for those who volunteer in vaccination or test centres or mobile vaccination teams. The dedicated helpers make an important contribution to health protection and combating the pandemic.
Already in 2020 and 2021, volunteers in vaccination and test centres could benefit from the so-called trainer or volunteer allowance. CURRENTLY, the finance ministries of the federal states and the Federal Ministry of Finance have decided to extend these reliefs for the year 2022 (source: Ministry of Finance Baden-Württemberg, announcement of 7.2.2022). For the years 2020 to 2022, the following regulations apply:
- For all those directly involved in vaccination or testing - i.e. in information sessions or in the vaccination or testing itself - the trainer allowance applies. In 2020, the trainer allowance was 2,400 Euro, since 2021 it has been 3,000 Euro per year. Those involved in the administration and organisation of vaccination or test centres can claim the volunteer allowance. This was 720 Euro in 2020 and increased to 840 Euro from 2021. This also applies to mobile vaccination and test centres.
- Due to tax regulations, volunteers in test centres can only claim the trainer or volunteer allowance if the client or employer is a non-profit organisation or a public employer, such as the state or a municipality.
- For vaccination centres, the federal and state governments have agreed that the trainer and volunteer allowance can also be considered if the vaccination centre is operated on behalf of a legal entity under public law with the involvement of private individuals or entirely by private individuals.
- Both the trainer and volunteer allowances only apply to remuneration for part-time activities. This is usually the case if these activities do not take up more than one-third of the working hours of a comparable full-time position or the regular weekly working hours do not exceed 14 hours. This also applies to helpers who do not have a main occupation, such as students or pensioners.
- The allowances are annual amounts granted to volunteers only once per calendar year. If there are several activities for which the trainer allowance applies (e.g. helper in the vaccination area and trainer of a youth team), the income must be added together. The same applies to the volunteer allowance.
- If volunteers are employed part-time in both the vaccination/testing area and the administration/organisation of the vaccination and test centres, both allowances can be considered simultaneously. However, this requires that the activities are agreed upon and remunerated separately.
Notes:
Doctors' surgeries are not considered COVID-19 vaccination centres in this sense. If doctors pay employees a bonus for the additional work, the trainer or volunteer allowance cannot be claimed.
Part-time helpers are generally considered employees and therefore earn income from employment. The occasionally held view that self-employed income could be involved is not shared by the tax authorities, as far as can be seen. The allowances of 3,000 Euro or 840 Euro can also be taken into account by the employer when calculating the wage tax. In this case, however, the employee must confirm in writing to the employer that the respective allowance has not already been "used up" elsewhere. The employer must keep the declaration in the payroll account.
If pharmaceutical staff were employed in the vaccination centres and received their remuneration from the pharmacy chamber, no wage tax was usually deducted in 2021, as there appear to be special agreements between the tax authorities and pharmacy chambers. The income must then be declared and taxed in the employee's tax return. Caution: From 2022, this leniency rule is no longer expected to apply, meaning wage tax must also be deducted for pharmaceutical staff if the tax-free allowances are exceeded.
