Student employment (1) – which formalities must the employer fulfil?

The summer holidays are approaching and student employment is a topical subject again.

We take this opportunity to repeat the rules for the employment of students.

In this first Infoflash dealing with this subject, we will go further into the specific obligations and formalities which have to be fulfilled within this employment relation.

Closing an employment contract for students

When employing a student, a student employment contract must be drawn up. This contract shall be laid down in writing for each student individually. This has to be done at the latest when the student commences employment.  

The employment contract for students is a fixed-term contract. The contract can be concluded for a maximum duration of 12 months.

The employment contract for students must contain certain obligatory statements and must be drawn up in duplicate (1 copy for the student, 1 copy for the employer) provided that a DIMONA declaration has been made prior to the employment (see below).

New! For the student employment contracts commencing as from  1 January 2014, the first 3 working days are automatically considered as probation period.

NB! The student employment contract is a social document. Therefore, it must be retained for 5 years at the place where the student works as from the day following the termination of the performance of the contract.

Presentation of the employment regulations

A copy of the employment regulations that apply within the company must be presented to the student, just like to any other regular worker. On the presentation of the employment regulations, the employer must have the student sign an acknowledgement of receipt.

Submitting a DIMONA declaration

After the student contract has been concluded and no later than at the commencement of the student's employment, the employer must submit an immediate declaration of employment (DIMONA). In addition to the normal information (in service date, information on the registration number of the employer with the NSSO, the worker's identification number with the social security (NISS), the social identity card number (SIS) and the number of the joint committee under which the worker comes), the DIMONA declaration must include the following data:

• the indication that it regards a student;
• the address of the place of the performance of the contract if that address differs from the one on which the employer is registered with the NSSO;
• the end date of the performance of the contract. Consequently, the employer must not make a declaration of the end of employment when the employment has ended;
• the number of employment days per quarter as foreseen in the student contract.

NB! However, the employer is exempt from submitting a DIMONA for certain categories of workers (e.g. students working as an administrator or animator of socio-cultural or sport activities during maximum 25 days per year). In that case the employer must submit a specific communication to the directorate of the Social Legislation Inspectorate of the FPS Employment, Labour and Social Dialogue.  Within 7 days following the beginning of the performance of the contract, the employer shall transmit the following documents to that service:

• a copy of the student contract (3rd copy)
• a copy of the proof that the student has received the employment regulations that apply within the company.

Concluding an insurance policy against accidents at work

All working students and their employers are subject to the legislation on work accidents, even students performing activities that do not have to be declared with the NSSO.

An employer who employs students will have to conclude an insurance against 'accidents at work'  for the duration of the employment contract.

Medical examination

Some students must undergo a medical assessment with the prevention advisor-company doctor before they are employed. It regards students who:

• have not yet reached the age of 18 years at the moment their employment starts;
• perform night work;
• or perform activities presenting a specific health risk.

At every salary payment, the employer present a pay slip to the student.

At the end of the employment, the employer will present the following documents to the student:

• a pay calculation for the work recently performed,
• a copy of the individual account,
• tax slip 281.10, stating the taxable total amount of the income the student has received and the withholding tax deducted at the source (if any);
• the C4 unemployment document;
• the work certificate stating the start and end date of the employment contract and the nature of the work performed.

If the student normally had to pay NSSO contributions for the work he performed as an intellectual worker, the employer must also present a holiday certificate to him.

Download the student employment contract!

Auteur: Catherine Legardien

22/05/2014