475 hours of affordable student work in 2018: book Dimona in time!

In 2018, a student can perform 475 hours of student work again with reduced social security contributions, provided that those hours are booked via a timely Dimona.

Bookings via Dimona

Affordable student work can be booked via a Dimona that fulfils the conditions for applying the solidarity contribution. In short: 

• the type of worker is ‘STU’
• the employment period under Dimona is covered by a valid student employment contract - if this employment contract covers several quarters, a separate Dimona must be introduced for each quarter
• the student’s work performances are booked in (full) hours
• the Dimona is booked in time by the NSSO

What is a timely Dimona?

A Dimona is timely when it is registered with the NSSO at the very latest on the first day of the employment period in question.

Example

The ‘STU’ Dimona for an employment as from 1 March must be registered at the latest on 1 March at 11:59’ pm.

Effect of a timely Dimona

The hours of a timely ‘STU’ Dimona must be deducted from the quota.  The solidarity contribution is guaranteed under the threshold of 475 hours.

Example

On 1 July the available quota amounts to 475 hours.

On 1 July employer A introduces a ‘STU’ Dimona for 300 hours in the period from 1 July until 30 September

→ 300 hours are deducted from the quota and are eligible for application of the solidarity contribution

The available quota is now 175 hours

On 1 October employer B submits a ‘STU’ Dimona for 200 hours in the period from 1 October until 31 December

→ 175 hours are deducted from the quota and are eligible for application of the solidarity contribution

Effect when no or a late Dimona is made

The affordable statute is no longer valid for the hours of student work that are not covered by a timely Dimona. Consequences:

• the hours do not come under the quota, even if the threshold of 475 hours is not yet exceeded;
• the solidarity contribution is not applied
• when it comes to social security and tax matters the student is considered a normal manual/non-manual worker subject to normal deductions and contributions.

Mind that a late Dimona has an impact on all hours of the Dimona in question, irrespective of the number of days by which the term is exceeded (one day late is sufficient) and the planning/spreading of these hours.

Example

On 1 April the available quota amounts to 475 hours.

On 2 April employer A submits a ‘STU’ Dimona for 300 hours in the period from 1 April until 30 June

→ these 300 hours cannot be deducted from the quota and are not eligible for the application of the solidarity contribution, even if they are planned/performed after the 2nd of April (date of late Dimona)

Summary

Author: Els Poelman

18/01/2018