Student work: important points of attention 2023
The summer holidays are just around the corner, so it is high time to outline the basic principles of student work.
Who is eligible for student work?
A student has to be at least 16 years old (15 years if he completed the first two years of secondary school) and has to follow a full-time training curriculum. Someone following an evening class is not considered eligible for student work.
A student finishing school in June and graduating, can work with a student contract until September 30 of the same year.
However, a student who terminates his/her studies during the academic year is no longer considered a student and can no longer enter conclude a student contract, even if he/she does not immediately receive his/her degree.
The student can work a maximum of 12 subsequent months.
Lower solidarity contribution for student work and quota of 600 hours
Under certain conditions, student work is exempt from normal social security contributions (ca. 28% for the employer and 13,07% for the student). Student work is subject to a much lower solidarity contribution (5,42% for the employer and 2,71% for the student), provided that the following conditions are met:
- The student is employed in the framework of a written student agreement that contains certain legally mandatory provisions and is concluded prior to the start of the activities. The student contract is always a fixed-term contract (max. 12 months).
- In our newsletter of 1 January 2023, you could read that students are allowed to work 600 hours per year from 1 January 2023 to benefit from the lower solidarity contributions (the quota of 600 hours). Previously, this annual limit was 475 hours. This measure is valid in the calendar years 2023 and 2024. In 2024, an evaluation will be made on whether to extend this new measure. If the student works more than 600 hours, the solidarity contribution is no longer applicable and regular social security contributions (as for a normal employee) will be due as from the 601st hour onwards. The student can consult the number of worked hours at Student@work. He or she can also download a certificate confirming the number of available hours of the quota. We highly recommend requesting this certificate in advance in order to be sure of the number of quota hours the student has left to work with the advantageous solidarity contribution.
- The student is only allowed to work during periods he/she does not have to be present at school.
- The employer has performed a specific Dimona declaration for students prior to the start of the employment. If you prefer your Payroll Business Partner to make this declaration, please inform him/her at least two working days before the start of the employment.
Salary and working conditions
You have to pay at least the minimum salary in the sector, as applicable to your other employees (or the minimum salaries on company level if more advantageous rules were agreed upon) to the student, unless the sector itself provides an exception for student work. For example, in JIC 200 (joint industrial committee for white-collar employees), specific minimum salaries are provided for students.
As a general rule, the same labour law rules are applicable to students as to a normal employee. For example, students also have to receive a copy of the working regulations when they start their employment.
However, there are some exceptions to this general principle. A student contract contains a trial period of 3 days, students may work less than 1/3 of the weekly working time (in a 38 hour week, this implies that students may work less than 13 hours per week) and night work is prohibited in most cases for minors.
Enrolment certificate
As an employer, you must be able to demonstrate that the person employed is actually a student. The NSSO therefore requires that you present the student’s enrolment certificate for the ongoing academic year upon their request.
Keeping that in mind, we highly recommend you to request the student to provide you with a copy of that enrolment certificate prior to the start of the employment and to keep this copy available at the company’s premises.
Extension quota 600 hours in 2023 for the healthcare sector
As indicated above, a student can work a maximum of 600 hours per calendar year with a lower solidarity contribution.
During the corona crisis, the government wanted to allow the use of job students to tackle the increased workload in the healthcare sector. Therefore, it was decided that the hours a student worked in the healthcare sector during among others the year 2022 would not count towards the quota. It was decided to extend these measures for the first quarter of 2023. Student work performed in healthcare during the first quarter of 2023 will thus not count towards the annual quota of 600 hours.
On an annual basis, some students will therefore be able to work more than 600 hours with the lower solidarity contribution. The other principles mentioned above remain valid (Dimona, a written student contract, etc).
What should you do as an employer?
Before the start of the student’s employment:
- Request enrolment certificate and certificate Student@work
- Sign student contract
- Perform Dimona declaration - inform Pro-Pay!
Upon start of employment: give the student a copy of the working regulations and ask him or her to sign an acknowledgement of receipt.
