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.