Can an entrepreneur pay for volunteers?

QUESTION:

I am a ZZP'er musician, and sometimes students help me with the transportation of instruments and other organization of performances - this is considered as a practice for them. If necessary, how can I sometimes pay students (they are not ZZP'ers)? I know that it is possible to pay vrijwilligersvergoeding to students by filling out a specific form. Am I right? And is it possible to pay twice a month under this scheme € 130, - € 150, - to the same student, and what do I need for this?

ANSWER:

Unfortunately, according to the law, volunteers (vrijwilligers) can not to do work for EMZ /ZZP'ers:

According to Dutch law, they can work directly to:

• a foundation or (sports) association;
• public charitable organization.

And, in the case of their work for the aforementioned non-profit organizations, their working hours and vergoeding (reimbursement / reimbursement of costs) depends on their age:

• For volunteers 22 years of age or older in 2020, there is a maximum reimbursement of EUR 5,00 per hour, a maximum of EUR 170 per month and EUR 1700 per year.
• for volunteers under 22 years of age in 2020, a maximum of 2,75 euros per hour can be reimbursed, a maximum of 170 euros per month and 1700 euros per year.