Trainer flat rate

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The flat rate for the trainer is understood as a reduction in accordance with Section 3 No. 26 of the German Income Tax Act . Part-time income is tax-free up to an annual amount of EUR 2,400 if there is a (part-time) activity for a non-profit organization or a legal entity under public law . These include charitable ( Section 52 Tax Code ), charitable ( Section 53 AO) or church ( Section 54 AO) activities. From the trainers package secondary activities benefit as trainers , trainers , educators , caregivers or similar activities. This also includes instructors in sports clubs or part-time lecturers at adult education centers , technical colleges and universities . Artistic activities and the care of old, sick or disabled people are also favored.

There are two essential prerequisites for a part-time job. On the one hand, the part-time job must be differentiated from the full-time job. This means that the part-time job must not be part of the main job. Furthermore, a part-time job is only given if - in relation to the calendar year - it does not take up more than a third of the working hours of a comparable full-time job.

In addition to the tax advantages, the income according to Section 1 (1) No. 16 of the Social Insurance Remuneration Ordinance is also not subject to social insurance .

Part-time income that exceeds the limit of EUR 2,400 per year must be taxed. If the other requirements for this are met, they are then again subject to compulsory social insurance.

Since 2007 there has been a further flat rate ( voluntary allowance / voluntary allowance ) for other part-time and non-profit activities that are carried out for a non-profit organization or a legal entity under public law. She meets z. B. on revenue from activities as a Board of Directors , -Kassierer or kit man to which up to a height of 720 euros per year for tax and social security remain free.

In May 2019, the finance ministers of the federal states spoke out in favor of increasing the volunteer allowance to 840 euros and the instructor's allowance to 3000 euros per year.

See also

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Individual evidence

  1. ↑ Tax-free income from voluntary work; Application letter for § 3 Nos. 26a and 26b EStG. (PDF) Federal Ministry of Finance, November 21, 2014, accessed on March 26, 2015 .
  2. ↑ Press release: Top 1 improvements in non-profit tax law . May 24, 2019. Accessed August 13, 2019