Student work: important points of attention in 2025
With several warm weeks behind us, we are reminded that the summer holidays are just around the corner. Therefore, it's time to outline the basic principles of student work once again.
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 consecutive months with the same employer.
Lower solidarity contribution for student work and quota of 650 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).
- * New * In March 2025, a bill was passed providing for an expansion of the quota for student work under solidarity contribution. The quota was already temporarily increased from 475 hours to 600 hours in 2023 and 2024 but would reduce back to 475 hours in the absence of a legislative adjustment. With the new legal adjustment, the maximum number of hours that can be worked as a student under solidarity contribution will be increased to 650 hours per year with retroactive effect from 1 January 2025.
If the student works more than 650 hours, from the 651st hour the solidarity contribution will no longer apply, but ordinary social security contributions (as for an ordinary employee) will be due.
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.
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 à inform Pro-Pay at least 2 working days in advance!
Upon start of employment: give the student a copy of the working regulations and ask him or her to sign an acknowledgement of receipt.
If you have further questions, don't hesitate to contact us.
