Undeclared Work in Non-Profit Sports Clubs: A Mixed Method Approach for Assessing the Size and Motives

Non-market economy including volunteer work is often ignored in
estimations of the shadow economy because no money changes hands. Whilst
volunteers stricto sensu are not paid for their activities, a tendency is noted that legal
frameworks do allow for reimbursement for actual expenses incurred. However, if
the latter receive reimbursements beyond the scope of regulations and labour law
this can also be regarded as undeclared work. In this article, the size and motives of
this type of undeclared work in non-profit sports clubs in Flanders (Belgium) are
explored. As this kind of informal work, by its nature, is difficult to measure, a
mixed method approach was used. The results show that at least 10% of volunteers
can be considered as undeclared workers. The tax and social security contribution
burdens are considered as the main causes for this undeclared work. It is argued that
a new employment status for paid volunteers in sports is necessary to guarantee the
provision of qualitative sports services.