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Until 31 March 2023 the healthcare sector can make unlimited use of low-cost student work.
For 2023 and 2024, students are exempt from ordinary social security contributions for a maximum of 600 hours per calendar year ( "quota").
For those 600 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 healthcare sector the hours of student work performed in the 1st quarter of 2023 are further neutralized, i.e. NOT taken into account in the 2023 quota (600 hours). It is the (likely last) extension of a measure that already ran through 2022.
A student can combine the unrestricted employment in the health care sector during the 1st quarter 2023 with the full quota of 600 hours for 2023.
Student employment in the healthcare sector in the 1st quarter 2023 can be combined with for example
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 healthcare sector, the Dimona declaration "STU" will be linked to a specific follow-up by the NSSO in the 1st quarter of 2023, similar to the application for the previous neutralized quarters:
Source: Programme Act of 26 December 2022, Belgian Official Gazette of 30 December 2022.
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