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As a corona aid measure, the healthcare and education sectors were already able to avail of unlimited low-cost student work in the fourth quarter of 2020 and the first quarter of 2021. That measure is extended for the second quarter of 2021.
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 at the expense of the employer and 2.71% at the expense of the student.
In the second quarter of 2021, student work hours will continue to be neutralized for the annual quota.
Globally speaking, the exception in the care and education sectors already applies for three quarters: student work, carried out in the period between 1 October 2020 and 30 June 2021, is NOT taken into account for the calculation of the quota (475 hours) of respectively 2020 and 2021.
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 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 health care 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
NEW: Private and public institutions or services in charge of the operation of vaccination centres in the context of combating the coronavirus, for all activities related to the operation of a vaccination centre.
The quota is followed-up via the Dimona declaration, which is specific to students (Dimona "STU").
For the education and healthcare sector, the dimona "STU" has been linked to a specific follow-up by the NSSO since the 4th quarter of 2020, which will continue during the 2nd quarter of 2021:
Source: Draft law on temporary aid measures due to the COVID-19 pandemic, Chamber doc. 1851/001
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