Paid work by the committee

Work of the committee is usually not paid. If individual members of the committee contribute considerably more time and effort than usual, if they contribute more work than the remaining members of the committee, and if they contribute their specific expertise and professional experience in a way that allows the association to do without paid employees, the question of remuneration arises. If a remuneration is paid, it is important that the payment is based on a precise mandate and that the expenses are reported in the accounts of the association. If no honorary member is available for one of the responsibilities of the committee and if sufficient funds are available, a person can be employed and compensated under a mandate. This person will not automatically become a member of the committee, unless he/she has been elected. However, the Zewo quality seal is awarded only to associations whose committee members provide their services to a considerable extent on an honorary basis.

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).

Executive committee compensation and expenses / Model expense regulation (vitamin B)

Paid work by the committee

Do committee members have a right to compensation?

Question

Answer