Healthcare sector: unrestricted student employment continues during first quarter 2023

Author: Els Poelman (Legal Expert)
Read time: 3min
Publication date: 03/01/2023 - 11:57
Latest update: 03/01/2023 - 11:59

Until 31 March 2023 the healthcare sector can make unlimited use of low-cost student work.    

Students with solidarity contributions: ordinary rule

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.

Neutralization for the healthcare sector in first quarter 2023

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.

Combination with student work in other sectors/other quarters 2023

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

  • maximum 600 hours of student work with employers from other sectors, in the four quarters of 2023;
  • maximum 600 hours of student work in the healthcare sector during 2nd to 4th quarter 2023
  • or a combination of above.

Definition of healthcare sector

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.

Private sector

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).

Public sector

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  

Private and public sector

Are also considered as the healthcare sector for this measure:

  • Private and public institutions and centres in charge of contact tracing in order to limit the spread of the coronavirus COVID-19;
  • 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.

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:

  • The NSSO manages a list (a file) with the individual employers belonging to the healthcare sector, and links this list to the Dimona database.
  • Employers of the healthcare sector make an ordinary Dimona "STU" with a statement of the hours to be worked.
  • When registering a Dimona STU, the Dimona database checks whether the submitter is an employer on the “healthcare” list
  • If YES, the hours are not taken into account in the quota of 600 hours
  • In the on-line counter containing the available quota, the hours in the healthcare sector are neutralized
  • In the dmfa, the checks for these employers/students are carried out taking into account the fact that the quota is not reduced by the hours declared



Source: Programme Act of 26 December 2022, Belgian Official Gazette of 30 December 2022.


The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members. Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes). However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website. Further provisions can be read in our general disclaimer that applies to every consultation of this website. By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.