Student Work: Annual Quota of Student Hours Reduced to 475 Hours from 2025

Louise Voeten   |  

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In 2023 and 2024, students were allocated a quota of 600 hours during which they could work with reduced social contributions. This was a temporary measure that ended in December 2024. Starting January 1, 2025, this quota has been reduced to 475 hours. Within this 475-hour quota, the student pays a solidarity contribution of 2.71% on their wages instead of 13.07%. Employers pay an additional solidarity contribution of 5.43% on top of the gross salary.

To benefit from the solidarity contribution, the following conditions must be met:

  • The student is employed under a written student employment contract with the required clauses;
  • The employer has submitted a Dimona declaration on time;
  • The employer must possess proof of the student’s enrollment in an educational institution.

Reserve Student Hours on Time

Reserve as many student hours as possible now for this year. This ensures timely submission of Dimona declarations, allowing employers to benefit from the reduced tariff. Late Dimona declarations result in the denial of the reduced tariff. The 475-hour quota can be spread across multiple employers. The sooner hours are reserved, the higher the likelihood that the reduced tariff applies to all hours worked.

The declaration must be submitted quarterly, as Dimona declarations for student employment are limited to one quarter. If hours are reserved for an entire year, at least four separate declarations must be submitted. Once the 475-hour limit is reached, the employer will receive an error message.

Only the hours actually worked are registered in Dimona and deducted from the student’s quota. Paid hours, such as public holidays or sick days, are excluded. Each hour started is rounded up to a full hour in Dimona.

Requesting Certificates and Managing Student Hours

It is advisable to always request a certificate from the student to check how many hours are still available. Students can consult this information themselves online via student@work.be. This prevents exceeding the 475-hour limit. When the 475 hours are exceeded, standard social security contributions will be due from the 476th hour onward.

If the student has worked more or fewer hours, there are two options:

  1. Adjust the number of hours immediately so the remaining quota remains available. These adjustments do not affect the student tariff.
  2. Leave the reserved hours unchanged and report the actual hours worked to the payroll office. However, keep in mind that if the student has worked more hours, another employer may have already reserved the available hours, subjecting the additional hours to standard contributions.

Exceeding the 475-Hour Quota

When the student exceeds the 475-hour quota, standard social security contributions will apply, and the student will work under a regular employment contract. Students under the age of 18 always retain their right to the child benefit package (groeipakket), while students over the age of 18 lose this right for any month in which they work more than 80 hours. Additionally, the maximum allowable net resources for 2025 amount to €4,100; if this amount is exceeded, the student is no longer considered a dependent for tax purposes, and the parents may face additional taxes.

Our PKF BOFIDI Experts Are Ready to Help

Do you have questions about student work and the allowed hours? Our HR colleagues are happy to assist you. Feel free to contact us.

This article was written by Louise Voeten and Ariadne Vanhaverbeke, HR payroll officers.

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