Abstract
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.
Résumé
Du fait de l’absence de transfert d’argent, l’économie non marchande, travail bénévole compris, est souvent ignorée dans les estimations de l’économie souterraine. Alors que l’activité des bénévoles n’est au sens strict pas rémunérée, les cadres légaux ont tendance à autoriser le remboursement des dépenses engagées. Cependant, si les remboursements perçus par ces bénévoles dépassent le cadre prévu par la réglementation et le droit du travail, leur activité peut alors être considérée comme du travail non déclaré. Cet article explore l’étendue et les motivations de ce type de travail non déclaré dans les clubs de sport à but non lucratif de Flandre (Belgique). Ce type de travail informel étant par nature difficile à mesurer, une approche méthodologique mixte a été utilisée. Les résultats indiquent qu’au moins 10 % des bénévoles peuvent être considérés comme travailleurs non déclarés. Les impôts et contributions sociales sont les causes principales évoquées pour ne pas déclarer le travail. Il apparaît donc nécessaire de créer un nouveau statut de travail pour les bénévoles rémunérés du sport, afin de garantir la fourniture de services sportifs de qualité.
Zusammenfassung
Das nicht-marktwirtschaftliche System, in dem auch ehrenamtliche Arbeiten eingeschlossen sind, wird bei der Einschätzung der Schattenwirtschaft oftmals außer Acht gelassen, da hierbei kein Geldaustausch stattfindet. Obwohl ehrenamtliche Mitarbeiter streng genommen nicht für ihre Tätigkeiten vergütet werden, ist jedoch eine Tendenz dahingehend zu beobachten, dass Rechtssysteme die Rückerstattung für tatsächlich entstandene Kosten sehr wohl gestatten. Erhalten ehrenamtliche Mitarbeiter jedoch Rückerstattungen, die den regeltechnischen und arbeitsrechtlichen Rahmen überschreiten, kann dies auch als unangemeldete Erwerbstätigkeit betrachtet werden. Der vorliegende Beitrag untersucht den Umfang und die Motive für diese Art unangemeldeter Erwerbstätigkeit in gemeinnützigen Sportvereinen in Flandern (Belgien). Da diese informelle Tätigkeit allein aufgrund ihrer Beschaffenheit schwer messbar ist, wurde ein Mixed-Methods-Ansatz angewandt. Die Ergebnisse zeigen, dass mindestens 10% der ehrenamtlichen Mitarbeiter als unangemeldete Erwerbstätige betrachtet werden können. Steuer- und Sozialversicherungsabgaben gelten hierbei als Hauptgrund für die unangemeldete Erwerbstätigkeit. Es wird behauptet, dass ein neuer Beschäftigtenstatus für bezahlte ehrenamtliche Mitarbeiter im Sportbereich erforderlich ist, um die Bereitstellung qualitativer Sportdienstleistungen zu gewährleisten.
Resumen
La economía no de mercado, incluido el trabajo voluntario, es ignorada a menudo en las estimaciones de la economía sumergida debido a que no existe ningún intercambio de dinero. Aunque a los voluntarios, stricto sensu, no se les paga por su actividad, se observa una tendencia a que los marcos legales sí permiten el reembolso de los gastos reales en los que incurren. Sin embargo, si estos últimos reciben reembolsos por encima del alcance de los reglamentos y de la legislación laboral, esto también puede ser considerado como trabajo no declarado. En este documento se exploran el tamaño y los motivos de este tipo de trabajo no declarado en clubes deportivos sin ánimo de lucro en Flandes (Bélgica). Dado que este tipo de trabajo informal, por su naturaleza, es difícil de medir, se utilizó un enfoque con método mixto. Los resultados muestran que, como mínimo, el 10% de los voluntarios pueden ser considerados como trabajadores no declarados. Las cargas fiscales y las aportaciones a la seguridad social son consideradas como las principales causas de este trabajo no declarado. Se argumenta que es necesario un nuevo estatus de empleo para los voluntarios pagados en el ámbito deportivo para garantizar la provisión de servicios deportivos de calidad.
摘要
在评估各类“影子经济”时,包含志愿者工作内的非市场类经济行为常常被忽略,因为似乎并无金钱交易发生。虽然严格意义上的志愿者其活动不应付费,但我们也注意到,法律常常允许补偿实际发生的费用。不过,如果志愿者收到的补偿如果超过相关规定和劳动法的范围,这种活动也可被视为是“未申报的有偿工作”。在本文中,我们对比利时佛兰德斯的一些非盈利性运动俱乐部内的此类未申报有偿工作的规模和动机进行了探讨。此类非正式的工作,因其性质所定,通常难以调查评定,研究人员采用了一种综合的方式。结果显示,至少 10% 的志愿者可被视为未申报的有偿工作者。此类未申报有偿工作的主要原因应该是为了避免税务和社会保险费用负担。本文提出,针对此类运动机构内的有偿志愿者,应定义新的雇佣状态,以确保他们能够提供质量稳定的运动服务。.
ملخص
غالباً ما يتم تجاهل الإقتصاد الغير سوقي بما في ذلك العمل التطوعي في تقديرات ظل الإقتصاد لأنه لا يوجد تيادل مال. في حين بالمعنى الضيق لا يتم دفع المتطوعين لأنشطتهم ، تم ملاحظة أن إتجاه الإطار القانوني يسمح بسداد النفقات الفعلية المتكبدة. مع ذلك، إذا كان هذا الأخير يتلقى تسديدات خارج نطاق اللوائح وقانون العمل يمكن إعتباره أيضاً كعمل غير معلن. في هذا البحث، حجم ودوافع هذا النوع من العمل الغير معلن في النوادي الرياضية الغير هادفة للربح في فلاندرز(بلجيكا) تم إكتشافه. لأن هذا النوع من العمل الغير رسمي ، بطبيعته ، من الصعب قياسه، تم إستخدام نهج أسلوب مختلط. أظهرت النتائج أنه على الأقل 10٪ من المتطوعين والعمال يمكن إعتبارهم عمال غير معلنين. أعباء المساهمة في الضمان الاجتماعي والضرائب تم إعتبارها كأسباب رئيسية لهذا العمل الغير معلن. قيل أن وضع حالة عمل جديدة للمتطوعين المدفوعين الأجر في.
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Acknowledgments
This research is supported by the Flemish government within the framework of the Flemish Policy Research Centre for Culture, Youth & Sport. The authors would like to thank Jos Feys and Sara Pabian for their valuable assistance in collecting the data, and the anonymous reviewers for their comments on earlier drafts of this paper.
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Vos, S., Breesch, D. & Scheerder, J. Undeclared Work in Non-Profit Sports Clubs: A Mixed Method Approach for Assessing the Size and Motives. Voluntas 23, 846–869 (2012). https://doi.org/10.1007/s11266-011-9232-2
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DOI: https://doi.org/10.1007/s11266-011-9232-2