Student: conditions for reduced social contributions

The number of work hours for which the student's remuneration is not subject to regular social security contributions but only to a solidarity contribution is maximum 475 hours per calendar year (i.e. from 1 January to 31 December) since 1 January 2017. This quota of 475 work hours can be spread freely over the full calendar year with one or more employers. One single solidarity contribution is applicable.

Conditions

In order to be exempted from regular social security contributions on the remuneration for the first 475 work hours of a calendar year, the next conditions must be met:

• the student must be employed under a student employment contract;
• the student must be employed during the periods of non-imperative presence in the educational establishments;
• a valid 'student' DIMONA declaration must be submitted in time, i.e. at the latest on the start date of employment.

Amount of the solidarity contribution

However, no regular social security contributions must be paid for a student who works under the conditions above, yet the employer must deduct a solidarity contribution of the student's remuneration. That contribution must be paid to the NOSS within the same terms as the regular social security contributions.

The percentage of the solidarity contribution is 8.14% of the gross remuneration (5.43% to the account of the employer and 2.71 % to the account of the student).

Consequences when the quota is exceeded

When the annual quota of 475 hours is exceeded, the employer is notified in the receipt of the DIMONA declaration. This does not mean that employment is no longer allowed, but that regular contributions will be calculated on the remuneration for the hours that the quota has been exceeded.

Consequences in the event of a late DIMONA

Work hours declared late through a 'student' DIMONA will not be booked in the quota of 475 hours. In addition, regular social security contributions will generally be due on the remuneration for those hours.

Reminder: information on the quota of 475 work hours

When the employer recruits a student under a student contract he must make a specific DIMONA declaration for students. In this declaration he must state the number of work hours per quarter as determined in the student contract. These data will be used to count the quota of 475 hours. The student can consult the counter through the online application 'student@work', available on the website https://www.studentatwork.be.

The student can log on using his electronic ID or a token. By means of the application he can consult the remaining amount of hours of the quota of 475 hours, the worked periods as determined in the student contract concluded with one or more employers and the balance of work hours.

The student can also print a certificate for interested employers stating the remaining number of hours of the quota of 475 hours on a particular date. This certificate informs the employer about the number of hours that can still be worked under the quota of 475 hours before he concludes a student contract with a young worker. The certificate also contains a code with which the employer can consult the student's counter of the remaining number of hours at the time of consultation.

Important!

1. The hours worked as a student (under Dimona 'STU') in the 2nd quarter of 2020 (from 1 April to 30 June 2020) will be neutralised. In other words, these hours are not deducted from the quota of 475 hours.

More information ? Coronavirus: neutralisation student work counter 2nd quarter

2. The employer who wants to declare someone to the NSSO with application of the solidarity contribution must ensure that this person is actually a student. He can therefore use all means, but a simple a declaration of honour of the student or the presentation of (a copy of) a student card will not be accepted by the NSSO as sufficient proof. However, a (copy of a) proof/certificate of enrolment at a (high-)school or university for the current school or academic year will suffice. The employer does not have to provide these data spontaneously to the NSSO, but in case of discussion he must be able to prove as an employer that he is indeed a student. 

More information? Solidarity contribution: student statute must be proven!