From eldery care or housework to help on the farm or on a boat, volunteer guest-workers are an indispensible aid and provide a support network for many people. For many hosts, having volunteers ready to lend a hand is pivotal in them being able to function or survive.

Guest-workers receive free accommodation. For many guest-workers this benefit is a game changer. For students, it can enable visiting a top university. For travellers, it can enable freedom of movement, the visiting of expensive cities, or remote ranches.

In a lot of countries the benefit of free accomodation and food would be classed as subsistence and is not taxable. In some countries however, this form of compensation might be classed as payment, reward or benefit in kind. It is the responsibility of both the guest-worker and the host to discover and meet the tax obligations that apply.