Volunteer Expense Reimbursements

Red Cross volunteers on a bus in their volunteer vests.

Photo: Saara Mansikkamäki / Suomen Punainen Risti

According to the Finnish Red Cross (FRC) Volunteer Activity Guidelines, a volunteer is a person who participates in volunteer work of their own free will. They do not act to gain material or financial benefit. Volunteers work without pay, person to person.

However, certain expenses incurred during volunteer work can be reimbursed when:

The volunteer participates in a task or event at the initiative of a Red Cross organizational body, and
The expenses are appropriate and have been agreed upon in advance.

Under current laws, non-profit organizations can reimburse volunteers for certain costs tax-free. The taxability and tax-free status of these costs are clarified in the guidelines, which summarize the most common reimbursements that may occur in FRC volunteer activities and their tax treatment, based on the Finnish Tax Administration's guidelines on volunteering.

The Board has approved the following guidelines for reimbursing volunteer expenses. The purpose of these guidelines is to ensure equal opportunities for participation in volunteer work, as well as to clarify and standardize expense reimbursement practices across the organization.

Guidelines for Reimbursing Volunteer Expenses

The Board of the Finnish Red Cross approved the volunteer activity guidelines in 2023. This policy defines the volunteer's status, rights, and responsibilities within the organization.

Volunteers participate in activities of their own free will and receive no salary. Helping activities also include positions of trust, managing branch operations, donating blood, and donating goods, clothes, or money.

According to the guidelines, volunteers have the right to receive reasonable reimbursement for expenses incurred from volunteer activities.

Objectives of the guidelines are:

To ensure equal opportunities to participate in volunteer work.
To clarify and standardize expense reimbursement practices within the Finnish Red Cross.

The guidelines are based on the State Travel Regulations (2026) and the Finnish Tax Administration's guidelines: Prepayment Questions on Volunteer Activities of Non-Profit Organizations and Public Corporations (2026, in Finnish and Swedish).

These guidelines apply to all Finnish Red Cross volunteers acting at the national, district, or branch level (including volunteer trainers and individuals holding positions of trust when acting as volunteers). It does not apply to employment-based assignments or fees.

As a rule, volunteers are responsible for their own personal expenses related to volunteer tasks. In some situations, the duration or nature of the task may cause extra costs, such as catering, travel, or accommodation. These costs must be taken into account when planning activities and budgets.

Volunteers may make pre-approved purchases on behalf of the organization. FRC activities are based on action plans and budgets, which expense reimbursements must also align with. Branch, district, or headquarters purchases can be claimed back against receipts from the organizing unit that authorized the task.

In contract-based emergency/preparedness operations, the expense reimbursement guidelines specified in the contract take precedence.

Volunteers generally pay for their own expenses when participating in volunteer-related events, activities, and training.

If a volunteer participates in an event at the initiative of a Red Cross organizational body and it has been agreed upon in advance, that body will cover the participation costs as agreed, either in part or in full.

Participation in events is an important part of motivating volunteers and strengthening their skills, and this should be accounted for in budgets and action plans.

4.1 Travel

Travel is primarily reimbursed according to the cheapest available public transport. For justified reasons, such as practicality or cost-efficiency, private car kilometer allowances can be paid. Exceptions must be agreed upon in advance with the organizing body. The reason for using a private car must be stated on the travel expense claim. Kilometer allowances follow the State Travel Regulations, paying half (50%) of the standard rate.

Shared transport (e.g., carpooling) is highly recommended. Taxi costs can be reimbursed if their use is justified and agreed upon in advance.

4.2 Accommodation Allowances

The organizing body can pay accommodation allowances to a volunteer under the following conditions (based on Section 15 of the State Travel Regulations):

The event venue is located more than 15 kilometers from the volunteer's home, and
The volunteer has been at the accommodation locality between 21:00 and 07:00 for at least four hours, or they have been traveling or on duty elsewhere during that time, making overnight accommodation necessary.

Accommodation is generally not reimbursed for those residing in the event locality, unless transport connections during the night are exceptionally poor.

4.3 Phone Expenses

As a general rule, if a branch has high levels of activity requiring extensive phone or internet use, the branch should acquire its own subscription.

If a volunteer task requires significant use of a personal phone, the volunteer can agree in advance with the organizing body on reimbursement. Reimbursements must be based on actual, itemized costs, and the claimant must provide reliable proof of the phone expenses.

Phone expenses are generally considered taxable user compensation, subject to withholding tax, and must be reported to the Incomes Register. They can only be paid as a tax-free expense reimbursement if an itemized breakdown of specific calls is attached to the claim.

4.4 Equipment and Gear

Volunteers use their own clothes and equipment without separate compensation.
The organizing body may cover the acquisition and management of protective clothing and gear essential for the volunteer activity. The purchase of private gear is not reimbursed. If using a volunteer's own tools is practical, it must be agreed upon in advance, and the organizing body will cover any potential damages.

4.5 Daily Allowances

Daily allowances are only paid to volunteers for international travel that has been separately agreed upon in advance. The amount is determined by the Finnish Tax Administration's table on maximum daily allowances for business travel abroad (e.g., decision VH/6575/00.01.00/2025 for the year 2026).

4.6 Loyalty and Bonus Cards

Volunteers' personal loyalty, bonus, or benefit cards must not be used for accommodation or other purchases related to volunteer activities or organizational acquisitions. Volunteer work must not result in personal financial benefit for the volunteer.

	National Level	District Level	Branch Level
Positions of Trust	Council, Board, and sub-committees Travel expenses are reimbursed retrospectively as agreed in advance.	District Board and sub-committees Travel expenses are reimbursed retrospectively as agreed in advance. Reimbursements and their rates are always decided by a higher body (for the District Board, the decision is made by the district meeting).	Branch and sub-committees The branch does not pay expense reimbursements for holding positions of trust.
Representative Duties	General Assembly: Branches cover their official representatives' costs (travel, accommodation, meeting package). Districts cover their representatives' costs. The organization covers the costs of the Board, Audit Committee, and Mediation Committee members.	District Annual Meeting: Branches cover their official representatives' costs (travel, accommodation if necessary). Other Events: Branches cover the costs of representatives they send.	Branch Meeting: Participants cover their own costs. Other Representative Duties: Branches cover the travel costs of the representatives they send.
Training	Branches cover the costs (in part or in full) of participants they choose to send. Districts may support participation in pre-agreed training. If the district sends the participant, it covers the costs.	Branches cover the costs (in part or in full) of participants they choose to send. Participants can also attend district-organized training at their own expense.	Participants cover their own costs in part or in full.