Volunteer and trainer allowance: Why the Jobcenter often wrongly counts them as income

You coach the youth team, give tutoring at the club, or help out with refugee support — and receive a small expense allowance for it. The Jobcenter has counted this payment fully as income and cut your Bürgergeld? In a great many cases, this is simply wrong. Trainer allowances (Übungsleiterpauschale) and volunteer allowances (Ehrenamtspauschale) have clear exempt amounts that the Jobcenter is not allowed to overlook or miscalculate.

The essentials in 30 seconds

  • The trainer allowance (Übungsleiterpauschale) under § 3 Nr. 26 EStG is tax- and social-security-free up to 3,000 € per year — and under § 11a Abs. 3 SGB II it is not counted as income for Bürgergeld either.
  • The volunteer allowance (Ehrenamtspauschale) under § 3 Nr. 26a EStG is 840 € per year and is likewise exempt.
  • Only amounts above these thresholds count as income — and even then further deductions under § 11b SGB II apply.
  • Frequent error: The Jobcenter counts the full expense allowance as if it were a mini-job or regular wage.
  • Objection deadline: one month from receipt of the decision. After that, only the review application under § 44 SGB X remains.

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Why does this happen?

In Bürgergeld, the basic principle is: All income in money is income and is offset (§ 11 SGB II). But the legislator deliberately created exceptions — and § 11a Abs. 3 SGB II is one of them. It says, in essence: Income that is tax-free under § 3 Nr. 26 and § 3 Nr. 26a of the German Income Tax Act (EStG) is not counted as income insofar as it does not exceed the thresholds set there.

This is not an act of grace, but legally binding. The reason behind it: Volunteer engagement should not be punished by the income offsetting (Einkommensanrechnung) in Bürgergeld. Trainers, mentors, instructors, choir directors, voluntary care helpers, or board members of a non-profit association make a social contribution that the state privileges in tax law — and follows up on in social law.

Example: Frau Brahmi coaches her neighbourhood football club's under-13 girls' team twice a week. She receives 200 € per month as a trainer allowance, that is 2,400 € per year. The Jobcenter counts these 200 € fully against her Bürgergeld every month — arguing that it constitutes "income from self-employment". This is legally untenable: 2,400 € is well below the 3,000 € threshold, so on the Bürgergeld side no offsetting applies.

Why does the Jobcenter still do this? Mostly for two reasons. First: The software counts every reported income fully at first, until a caseworker actively enters an exemption. Second: The difference between "tax-free expense allowance" and "mini-job" is often blurred in practice — although the two are treated entirely differently.

Your rights in concrete terms

  1. Trainer allowance up to 3,000 €/year exempt (§ 3 Nr. 26 EStG combined with § 11a Abs. 3 SGB II). Eligible are part-time activities as a trainer, instructor, educator, mentor or comparable role — for example sports coach at a club, lecturer at the adult education centre, choir director, youth group supervisor, voluntary care helper. Requirement: The activity must be for a non-profit, religious or public institution.

  2. Volunteer allowance up to 840 €/year exempt (§ 3 Nr. 26a EStG combined with § 11a Abs. 3 SGB II). This allowance applies to other voluntary activities without an educational component — for example treasurer of an association, groundskeeper, lay judge, voluntary board member of a non-profit organisation.

  3. Annual threshold, not monthly. The 3,000 € or 840 € applies per calendar year. In Bürgergeld it must be converted to the approval period — not flatly divided by twelve, but with regard to the actual inflow. The household community (Bedarfsgemeinschaft) — that is, all persons in a household whose income is counted jointly — plays no role here; the threshold is personal.

  4. Deductions under § 11b SGB II on the surplus. If the expense allowance is above the threshold, only the excess part is examined. To this part the general deductions apply — work-related expenses, the 30 € insurance flat rate, and where the work has a wage character, possibly the 100 € basic allowance plus the earned-income allowance (Erwerbstätigenfreibetrag).

  5. Combining both allowances. The trainer allowance and the volunteer allowance may not be combined for the same activity. But anyone with two different volunteer roles (e.g. coach and treasurer) can use both thresholds in parallel.

  6. Right to object within one month. Against any approval, amendment, or revocation decision that wrongly counts the allowance, you can file a free objection (§ 84 SGG). For decisions that are already final, the review application under § 44 SGB X allows up to one year of retroactive correction.

Current case law

The line of social court rulings on the trainer and volunteer allowance is clear: What is tax-exempt under § 3 Nr. 26 or § 3 Nr. 26a EStG remains untouched in Bürgergeld too via § 11a Abs. 3 SGB II. The Federal Social Court (BSG) and several Higher Social Courts have stressed that what counts is the character of the payment — not whether in the individual case it is labelled as "salary" or "expense reimbursement" [URTEIL-REFERENZ].

There are also settled guidelines on the distinction between volunteering and mini-job: An activity that satisfies the tax conditions of § 3 Nr. 26 EStG may not at the same time be treated as income from minor employment. The social courts demand from the Jobcenter a careful case-by-case examination and a transparent justification in the decision [URTEIL-REFERENZ].

On the treatment of municipal expense allowances — for example for members of a city or municipal council — the legal situation is more nuanced. Parts of the allowance are tax-privileged under § 3 Nr. 12 EStG and may correspondingly be privileged under SGB II as well; what matters is the specific state-law regulation and the split into taxable and tax-free portions [URTEIL-REFERENZ].

In practice, this means: Anyone who relies on § 11a Abs. 3 SGB II and cleanly documents the payment amount and purpose has very good prospects in objection or court proceedings.

What to do now

  1. Look at the decision and the calculation sheet. Find the line where the expense allowance appears. Is it listed under "income from self-employment", "mini-job" or "other income"? That is the first warning sign. The correct entry would be an explicit reference to § 11a Abs. 3 SGB II and the exemption.

  2. Calculate the annual sum. Multiply the monthly amount by 12 — or add up the actual inflows from bank statements and the club's certificate. If the total is below 3,000 € (trainer) or 840 € (other volunteer roles), nothing may be counted in Bürgergeld.

  3. Get a certificate from the club. Have the club or sponsoring body confirm in writing that the payment is made as a tax-free expense allowance under § 3 Nr. 26 or § 3 Nr. 26a EStG. This certificate is the most important piece of evidence.

  4. File an objection — in writing, on time. Within one month of receiving the decision, informally by letter, fax or in person with a date stamp. Sample wording: "I hereby object to the decision dated [date]. The trainer allowance counted as income amounts to [X €] and is below the annual threshold of 3,000 € under § 3 Nr. 26 EStG; under § 11a Abs. 3 SGB II it must not be considered as income. Reasoning to follow."

  5. Submit reasoning later. Attach the club's certificate, bank statements and the calculation chain. Refer clearly to § 11a Abs. 3 SGB II and the threshold.

  6. Have the decision checked. If you are unsure whether your activity falls under § 3 Nr. 26 or § 3 Nr. 26a — or how the annual threshold is to be apportioned — you should have the decision reviewed by an expert before the objection deadline expires.

Avoid typical mistakes

  • Mistake 1: Allowance fully counted as income. The Jobcenter sets 200 € per month as "other income" without even checking the 3,000 € annual threshold. Legally wrong — the exemption under § 11a Abs. 3 SGB II applies automatically, not on application.

  • Mistake 2: Trainer activity treated as a mini-job. Some caseworkers handle the expense allowance like a 538-€-job and only deduct the 100 € basic allowance. This is doubly wrong: First, the activity is not an employment subject to social security; second, the § 11a thresholds apply independently and take priority.

  • Mistake 3: City council expense allowance not exempt. Municipal mandate holders often receive mixed payments (a tax-free part plus a taxable part). If everything is counted flatly, without the split under § 3 Nr. 12 EStG and the relevant state law being checked, the decision is faulty.

  • Mistake 4: Threshold treated monthly instead of annually. Some Jobcenters apply 250 € per month (3,000 €/12) as a cap and immediately count every euro above. This contradicts the annual perspective — anyone who receives 400 € one month and 0 € the next is still below the limit on a yearly basis.

Frequently asked questions

I coach voluntarily at the football club and get 200 € per month. Can the Jobcenter count this as income?

No. 200 € × 12 months = 2,400 € per year — below the 3,000 € trainer threshold under § 3 Nr. 26 EStG. Under § 11a Abs. 3 SGB II the amount stays completely out of the income offsetting. The Jobcenter may neither offset part nor the full sum against your Bürgergeld.

What happens if I exceed the threshold — say 4,000 € trainer allowance per year?

Only the excess counts. With 4,000 € annual income, 3,000 € is exempt and the remaining 1,000 € is examined. From this part you can deduct work-related expenses (e.g. travel to training, sports clothing, further education). And depending on how the activity is structured, further deductions under § 11b SGB II apply.

Does the allowance also apply if I work for a church or another sponsoring body?

Yes. Eligible are activities in the service of, or on behalf of, a non-profit, religious or public-law body. This includes parishes, sports clubs, welfare associations, adult education centres, music schools and similar bodies. Not eligible are private companies or unregistered associations without non-profit status.

What is the difference between trainer and volunteer allowance?

The trainer allowance (Übungsleiterpauschale) (3,000 €/year) applies to activities with an educational, mentoring, caregiving or instructional character — coach, lecturer, choir director, care helper. The volunteer allowance (Ehrenamtspauschale) (840 €/year) applies to other voluntary roles — treasurer, board member, groundskeeper, head referee. For the same activity only one of the two may be used; for two different volunteer roles, both can run in parallel.

Can I object if the one-month deadline has already passed?

Not as a classical objection any more. But: Where the law has been applied incorrectly, the review application under § 44 SGB X comes in. With it, decisions that have become final can be corrected up to one year retroactively. The amounts counted in excess are then paid out. This does not fully replace the objection, but it does save money you are entitled to.

Do I have to report the expense allowance to the Jobcenter at all?

Yes. Even exempt income is subject to the duty of disclosure under § 60 SGB I. The Jobcenter must know where money on your account comes from — it then decides on the exemption. Anyone who hides the payment and is later caught risks a retroactive revocation and a refund claim, even if no offsetting was due in substance.

Have your decision checked now

We review your decision within 24 hours. Free and non-binding.

If the Jobcenter has counted your trainer or volunteer allowance and your Bürgergeld has been cut accordingly, every day matters — the one-month objection deadline runs from receipt of the decision. Just upload the decision. We will check whether § 11a Abs. 3 SGB II has been applied correctly and tell you whether an objection is worthwhile.