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The third quarter of 2021 will be the quarter of recovery, with unrestricted student employment as one of the supporting measures.
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.
A classic measure among the corona support measures is the neutralisation of the student quota, whereby certain hours of student work are excluded from the maximum quota of 475 hours.
Since the beginning of the corona crisis, this has been done:
In the 3rd quarter of 2021, a new neutralization, this time applicable again for all employers, should support the recovery. The hours of student work performed from 1 July to 30 September 2021 will be excluded from the 2021 quota, for all students with all employers. The solidarity contribution is applicable at all times.
The quota is followed-up via the Dimona declaration, which is specific to students (Dimona "STU").
When booking student work hours for the 3rd quarter 2021, the on-line quota counter will not be adjusted.
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