Student employment (3): conditions for reduced social contributions

The number of work days for which the student's remuneration is not subject to normal social security contributions but only to a solidarity contribution is maximum 50 days per calendar year (i.e. from 1 January to 31 December) since 1 January 2012. This contingent of 50 work days can be spread freely over the full calendar year with one or more employers. One single solidarity contribution is applicable.

In order to be exempted from normal social security contributions on the remuneration for the first 50 work days of a calendar year, the next conditions must be met:

• the student must be employed by means of an employment contract for students; 
• the student must be employed during the periods of non-imperative presence in the educational establishments.

However, no normal social security contributions must be paid for a student that 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 normal social security contributions.

The percentage of the solidarity contribution is 8,13 % of the gross remuneration (5,42 % to the account of the employer and 2,71 % to the account of the student).

Exceeding of the contingent of 50 days is regulated by the NOSS as follows.

When the employer recruits a student with a student contract he must make a specific DIMONA declaration for students, whether or not the contingent of 50 work days is exceeded. In the DIMONA declaration he must state the number of work days per quarter as determined in the contract. If more than 50 days are declared in the DIMONA for the student during the same calendar year (with one or more workers), the employer receives a (non-blocking) warning.

The exceeding (or not) of the contingent of 50 work days is checked a last time on the level of the DmfA (multifunctional declaration). A distinction is also made between an exceeding with the same employer and an exceeding with another employer.

Exceeding of the contingent of 50 work days with another employer

First the employer in whose service the contingent of 50 work days has been exceeded must be identified. Not the date of the student's real employment must be taken into account but the date on which the DIMONA declaration was done!

If the employer does a DIMONA declaration and the contingent of 50 work days turns out to be exceeded due to earlier DIMONA declarations of other employers, the receipt of the DIMONA declaration will include a (non-blocking) warning in connection with the number of exceeding days.

The employer in whose service the exceeding took place can declare all work performances in his service as 'student/solidarity contribution' performances. However, only on the remuneration for the days that are part of the first 50 days of the contingent a solidarity contribution must be calculated. On the remuneration for the exceeding days of the contingent normal contributions must be calculated.

Exceeding of the contingent of 50 work days with the same employer

If an employer declares more than 50 work days in the DIMONA, the receipt of the DIMONA declaration will include a warning that the contingent of 50 work days is exceeded.

If the employer then declares all work days (the first 50 days + the exceeding days) in the DmfA as 'student/solidarity contribution' performances, the student shall have to pay normal contributions for all of his days worked.

Conversely, if the employer declares only the first 50 days as 'student/solidarity contribution' performances and the exceeding days as 'normal worker/normal contributions' performances in the DmfA, normal contributions will only be calculated on the remuneration for the exceeding days.

When the employer recruits a student with a student contract he must make a specific DIMONA declaration for students. In this declaration he must state the number of work days per quarter as determined in the student contract. These data will be used to count the contingent of 50 days. The student can consult the counter through the online application 'student@work50days', available on the website https://www.mysocialsecurity.be/student/.

The student can log on using his electronic ID or a token. By means of the application he can consult the remaining amount of days of the contingent of 50 days, the worked periods as determined in the student contract concluded with one or more employers and the balance of work days (days determined in the student contract(s), days worked and to be worked).

The student can also print a certificate for interested employers stating the remaining number of days of the contingent of 50 days on a particular date. This certificate informs the employer about the number of days that can still be worked under the contingent of 50 days 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 days at the time of consultation

Download the student contract!

Author: Catherine Legardien

20/08/2015