Limited student working hours to 475 in 2025!
Until December 31, 2022, the contingent was set at 475 hours per calendar year. The government then decided to temporarily increase this contingent to 600 hours for the years 2023-2024 (600 hours in 2023 and 600 hours in 2024).
The NSSO confirms that the contingent for students is again reduced to 475 hours as from January 1, 2025.
Student employment contingent
Why Enter into a Student Employment Contract?
A student employment contract offers the advantage that the salaries paid to the student are not subject to regular social security contributions; only a solidarity contribution of 8.14% is due, of which 2.71% is borne by the student and 5.43% by the employer. It is provided that the student does not exceed their annual contingent.
What is the contingent that must be respected?
The contingent is the limit (number of working hours) that must not be exceeded. These hours can be spread freely over the year, i.e., from January 1 to December 31, with one or several employers. The hour counter is reset to zero at the beginning of each calendar year.
In case the student exceeds the contingent, the employment is subject to the regular social security contributions of approximately 27% borne by the employer and 13.07% due by the student/employee. Moreover, vacation pay will be due as well as in some cases some sectoral premiums and benefits.
Is this decrease final?
Two legislative proposals were introduced in October 2024 to expand the contingent either permanently (legislative proposal of Oct. 24) or temporarily (legislative proposal Nov. 27) to 600 hours starting in 2025. However, there is no current update on these proposals.
In addition, another legislative proposal was introduced which goes way further than an expansion of the contingent and aims to lift all restrictions within the student job system. Not only the contingent would be abolished, but under this proposal, the students would remain dependent on the parent(s) each time they earn additional income through student employment regardless of the amount of this student income.
As soon as any of these proposals are passed, we will keep you updated.
Legal assistance
Our labour law team is happy to assist you in all matters regarding the employment of students. Please do not hesitate to contact us via the contact details mentioned at the end of this newsletter.