The most recent figures, quotas and amounts
The most recent figures in an overview, as soon as an indexation or an adjustment of amounts or quotas takes place, you can find them here.
Last updated on 22.04.2026
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Kilometre allowances
Bike allowance
Maximum €0,37 per kilometer, with a tax exemption threshold of €3.700 per year.
Car
Either you opt for an annually indexed kilometre allowance, or for a kilometre allowance that is indexed per quarter:
- annual indexed kilometre allowance (1 July 2025 to 30 June 2026): €0.4449 per kilometre
- old allowance (1 July 2024 to 30 June 2025): €0.4415 per kilometre
- per quarter:
- 1 April - 30 June 2026: maximum € 0,4327 per kilometre
- 1 Jan - 31 March 2026: maximum € 0,4326 per kilometre
- 1 Oct - 31 Dec 2025: maximum €0,4312 per kilometre
- 1 July - 30 Sept 2025: maximum €0,4309 per kilometre
Please note! You cannot mix both amounts, either you opt for the annually indexed kilometre allowance for the entire period from 1 July to 30 June OR you opt for the quarterly indexed kilometre allowance for that period!
Maximum amounts for flat-rate volunteer allowance
Since 1 January 2026
- maximum €44,02 per day per volunteer
- maximum €1.760,83 per year per volunteer
- or increased threshold: maximum €3.233,91 per year per volunteer
+ travel allowance (public transport costs, bicycle or car):
- maximum 2000 km per year
- amounts: see above for kilometre allowances
Amateur Arts Compensation (AKV)
Since 1 January 2026
Quota
Maximum 30 days per year per artist.
Amounts
Maximum €81.9 per day per client PLUS max €23.4 per day in travel expenses (with proof!)
In this way, you can never earn more than €3159 per year via the AKV.
Clients
Maximum annual amount for the exemption from the solidarity contribution 5% is €585.03 per year
Article 17
Since 1st of April 2026
Quota
How long can an 'Article 17 employee' work for us?
| What? | Sports sector | Socio-cultural sector | Student |
| Hours per calendar year | 450 hours | 300 hours | 190 hours |
| Limited amount of hours per quarter | 150 hours | 100 hours | 150 hours (sports) or 100 hours (socio-cultural) |
| Maximum limit for third quarter | 285 hours | 190 hours | 190 hours |
Amounts
In 2026 you can earn a maximum of €7,890 per year under the Article 17 status.
Travel expenses and other expenses such as meal vouchers are included in this maximum amount.
Minimum Gross amounts per hour:
- If you already have employees in PC 304, follow the scales of PC 304*
- If you already have employees in PC 329, follow the scales of PC 329*
- If you do not (yet) have any employees, you are in any case obliged to pay at least the Guaranteed Minimum Wage. Since 1 April 2026, this amounts to €2.189,81 gross per month or €13,30 gross per hour.
Student work
Since 1st of April 2026
Quota
As a student, you can work 650 hours per year for lower social contributions.
Amounts
An overview of the minimum wage as from 1st of February 2026 on for students and minors as determined in PC 329 - socio-cultural sector. If you work in PC 304 Performing Arts or PC 223 Sports, please check the respective recent minimum wages for students and minors.
| Age | Percentage | Per month | Per hour* |
| 21 yrs and up | 100% | 2189,81 | 13,30 |
| 20 yrs | 90% | 1970,83 | 11,97 |
| 19 yrs | 85% | 1861,34 | 11,30 |
| 18 yrs | 79% | 1729,95 | 10,51 |
| 17 yrs | 73% | 1598,56 | 9,71 |
| 16 yrs and younger | 67% | 1467,17 | 8,91 |
*in a 38-hours working week
Read more about student work on Student@Work (in Dutch)
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