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Since 2025, FUN&LEARN has a formal agreement in place with all tutors to ensure greater clarity and transparency.
A key aspect of this agreement is payment: We compensate our tutors using the PRAE model – a special Austrian regulation designed to support non-profit organizations.
The PRAE offers several advantages: It simplifies the entire process and is more cost-effective – for both FUN&LEARN and our tutors.
Here is the contract!
What is PRAE?
What is PRAE?
PRAE (short for pauschale Reiseaufwandsentschädigung) is a tax-free flat-rate compensation paid to individuals who carry out non-professional (non-employed) activities such as:
Coaches or assistant coaches
Volunteers in sports or non-profit clubs
INFO
FUN&LEARN is a non-profit club and member of a Sports umbrella organization (SportUnion Tirol) – Christof is even in the board since 2010
https://sportunion.at/tirol/praesidium/We offer a Sports and exercise program in the afternoon and in the evening
It is meant to reimburse travel-related costs like transport, meals, and accommodation without requiring receipts.
Who can receive PRAE?
Individuals working for a non-profit organization
The activity must be non-professional (not full-time employment)
Applies mostly to sports clubs and volunteer work
PRAE Limits (as of 2025)
Maximum € 720 per person per month
Payments must not exceed this amount
Tax-free and social insurance-free
No income tax declaration needed if within the limit
Key Conditions
The person must not be formally employed by the organization
No employment contract required
The activity must be occasional or part-time
The organization must be non-profit (e.g. sports club, cultural association)
Advantages
Advantages
For Organizations:
No payroll or taxes
Low administrative effort
Supports voluntary engagement
For Individuals:
Tax-free extra income
No need to collect receipts
No social insurance contributions
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