At the request of the employee, a secondary activity for a non-profit organisation in the field of culture or sport is exempt from health and pension insurance if the income derived from it does not exceed two thirds of the minimum wage per year.
The secondary activity must supplement their main full-time employment. If a person cannot provide evidence of a main activity as such, all other activities are to be considered as main activity.
The holder of a pension (for old age or disability), with a paid secondary activity for a non-profit organisation in the field of culture or sport, is equivalent to a person with a main employment and may therefore also benefit from the aforementioned exemption.