Honorary office

The – usually unpaid – activity in the committee of an association is called an honorary office. Persons are elected for a certain period and for certain tasks to an (honorary) office. Honorary work is done during leisure time. Apart from the context of associations, there are honorary offices in other areas, e.g. in public authorities, schools or churches. In German-speaking countries outside Switzerland (Germany, Austria), the term is used for the entire range of voluntary work.

benevol-jobs

Certificate demonstrating voluntary executive committee work (vitamin B)

Question

Are committee members generally entitled to compensation for the performance of their committee function?

Answer

There is no legal entitlement to compensation for committee members. On the contrary: an important condition for the association's tax-exempt status is that committee members perform their role on an unpaid basis. They are, of course, entitled to the payment of any expenses incurred. Compensation can be provided for special professional tasks but this should always be linked to specifically described and limited assignments.

All compensation paid to the committee must be included in the budget and be reported as such in the accounts. Always bear in mind that other forms of recognition are possible, including the option to complete further training, the waiving of membership fees and the provision of extras.

And it is also important to note that recipients of compensation that goes beyond an expenses allowance must also pay tax on the relevant amount, meaning that the association is required to prepare a salary statement. If the compensation totals more than CHF 2300 per person per year, the relevant social insurance contributions must also be settled (see the work aid "Expenses, expense regulations, compensation" in this regard).

Honorary office

Do committee members have a right to compensation?

Question

Answer