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The healthcare and education sector can make unlimited use of low-cost student labour for one more quarter.
Students are exempt from ordinary social security contributions for a maximum of 475 hours per calendar year (the "quota").
For those 475 hours, a specific solidarity contribution of 8.13% is due: 5.42% is borne by the employer and 2.71% is borne by the student.
In the 1st quarter of 2022, student work hours were excluded from the quota of 475 hours for 2022, with no limit in the healthcare and education sector and for a maximum of 45 hours in all other sectors. See also our Infoflash of 16 February 2022
The measure is extended for a quarter, but only for the healthcare and education sector.
In both sectors, the hours of student work performed in the 2nd quarter of 2022 are further neutralized i.e. EXCLUDED from the 2022 quota (475 hours).
The healthcare sector is spread over different types of institutions. In the private sector, the healthcare sector is identified on the basis of the joint committee; in the public sector on the basis of the NACE code. Vaccination centres and contact tracing centres are added to the scope.
JC 318: home help and elderly caregiver services
JC 319: educational and housing establishments and services
JC 330: healthcare facilities and services
JC 331: Flemish welfare and healthcare sector
JC 332: French- and German-speaking social assistance and healthcare sector
JC 322: temporary agency sector and accredited undertakings providing community-based work or services, in so far as the temporary agency worker is employed by a user belonging to one of the joint committees mentioned above).
NACE codes 86101, 86102, 86103, 86104, 86109, 86210, 86901, 86903, 86904, 86905, 86906, 86909, 87101, 87109, 87201, 87202, 87203, 87204, 87205, 87209, 87301, 87302, 87303, 87304, 87309, 87901, 87902, 87909, 88101, 88102, 88103, 88104, 88109, 88911, 88912, 88919, 88991, 88992, 88993, 88994, 88996, 88999
Are also considered as the healthcare sector for this measure:
The quota is followed-up via the dimona declaration, which is specific to students.
For the education and healthcare sector, the dimona declaration "STU" is linked to a specific follow-up by the NSSO which is analogous to the application for the previous neutralised quarters:
The extension for the 2nd quarter was adopted late in the Chamber. Already submitted dimona declarations "STU" do not need to be made again, if they were registered without error message of exceeding quota 2022.
Source: Bill extending various labour law measures in favour of the healthcare and education sector adopted within the framework of the fight against the spread of the coronavirus COVID-19, Chamber doc. 2610/001.
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