At a glance
- The Belgian government has increased the cap for student work under the favourable social security regime to 650 hours per year on a permanent basis.
- Social security contributions for student employees are significantly lower than those for regular employees.
- To qualify, individuals must be enrolled as students, and employers must prove student status if challenged.
- A written contract specifying key employment details must be signed before the student starts working, with a three-day trial period.
- Students can work under the same contract for up to 12 consecutive months; exceeding this period subjects them to standard social security contributions.
Under specific conditions, students in Belgium benefit from a unique employment law regime and a favourable social security system. The new Belgian government has decided to enhance the opportunities for student work under this advantageous social security regime.
Under this regime, the social security contribution for a student employee is 2.71%, while the employer's contribution is 5.42%. These rates are significantly lower than those for a regular employee, which are 13.07% for the employee and approximately 27% for the employer.
This favourable social security regime for students comes with certain conditions:
- Student status: The individual must be enrolled as a student. If the National Office for Social Security questions an employer's use of the student regime, it is the employer's responsibility to prove that the individual is indeed a student. If a student graduates in June, the National Office allows them to work as a student until the end of September of that year, provided the work is typically assigned to students. They do not accept a graduate joining a company in a permanent position during the summer under the student regime.
- Hourly cap: Previously, the favourable social security regime applied for a maximum of 475 hours per year per student. This cap is per person, so a student working for multiple employers can still apply the regime for a total of 475 hours. This cap was temporarily increased to 600 hours in 2023 and 2024 to help employers who lost their student workforce during COVID-19 employ their remaining students for more hours per year.
- Permanent increase: The temporary increase from 475 to 600 hours was only for 2023 and 2024, so it reverted to 475 hours on 1 January 2025. However, the new coalition government's agreement stipulates that this cap will be permanently increased to 650 hours per year. Parliament has approved a draft act to increase the cap to 650 hours, although this new act had not yet been published in the Official Journal at the time of writing. The new act will come into force ten days after its publication.
- Employment contract: A written employment contract for student work must be signed at the latest when the student starts working. This contract should specify key elements of the employment relationship, such as the place of work, a brief description of the role, and remuneration. The first three working days under a student employment contract are considered a trial period, during which either party can terminate the contract with immediate effect and without payment of an indemnity in lieu of notice.
- Duration of employment: A student can work for an employer under the same employment contract for a maximum of 12 consecutive months. If this 12-month threshold is exceeded, the student becomes a regular worker, and their remuneration is subject to standard social security contributions. The law does not specify a fixed minimum period between two employment contracts before a new 12-month period can start. The National Office for Social Security believes there should be a genuine interruption between two employment contracts, such as a one-month period when the student must take exams.
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