Student work: annual quota for student hours increased to 600 hours for 2023 and 2024

Jill Engelen   |  

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Jill Engelen

Jill is het aanspreekpunt voor loonadministratie en juridisch advies op vlak van sociale wetgeving.

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Until recently, every student could work 475 hours a year at a preferential NSSO rate. For 2023 and 2024 this limit will be increased to a total of 600 hours. Students themselves pay a solidarity contribution of 2.71 % on their wages instead of 13.07 %, while their employers pay a solidarity contribution of 5.42 % on top of the gross wages.

To benefit from this reduced rate, the following conditions must be met:

  • the student is employed with a written student employment contract containing the mandatory entries;
  • the employer has filed a Dimona declaration on time;
  • the employer must be in possession of a certificate of enrolment in order to be sure that the student is enrolled in an educational institution.

Reserve as many student hours as possible

This ensures that the Dimona declarations are filed on time and you as an employer can enjoy the preferential rate. Late Dimona declarations will result in refusal of the preferential rate. The quota of 600 hours can be spread over several employers. The sooner you reserve these hours, the more likely it is that the preferential rate will be applied to all the hours worked.

Declarations must be filed quarterly, as student Dimonas are limited to one quarter. If you reserve student hours for a whole year, you will therefore have to do four different declarations. As soon as a student exceeds 600 hours, you as the employer will receive an error message.

Only the hours actually worked should be declared and they will be deducted from the Dimona quota. Other paid hours, such as public holidays or sick days, are excluded. Each hour started counts as one hour in Dimona.

Request attestation from student

It is advisable always to ask students for a certificate, to be sure how many hours are still available. Students can see this online at student@work.be.
This will avoid exceeding the limit of 600 hours. If it is exceeded, normal social security contributions will be due from the 601st hour.

If a student has worked more or fewer hours, there are two possible options. You can immediately adjust the number of hours, so that the new quota becomes available. These adjustments do not affect the student rate. You can also simply leave the number of hours reserved and submit the number of hours worked to the social secretariat, but then you run the risk that the student has worked more hours for another employer in the meantime and that the additional hours will be subject to the normal contributions.

Our bofidi experts will be happy to help.

For more information, please contact our payroll team at B-HRMS@bofidi.com.

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