Students can work up to 650 hours per year

Since 1 January 2025, the quota of hours for student labour has returned to 475 hours. In 2023 and 2024, the contingent amounted to 600 hours. Nevertheless, the Arizona government has decided to permanently raise the ceiling applicable to student labour to 650 hours per calendar year.

This AI-generated translation may contain errors and should not be considerd legal advice. For accurate info, refer to the Dutch or French version or consult your Securex Legal Advisor.

Furthermore, the income exemption ceiling increases from 1 500 euros to 3 000 euros.

What is the purpose of the annual ceiling of 650 hours ?

As an employer, you can benefit from the favourable NSS rate when your student works a maximum of 650 hours per calendar year, starting from 2025.

The reduced contributions remain at 8.13%, which includes:

5.42% is your responsibility (you must also account for 0.01% for the Asbestos Fund) and
2.71% is the responsibility of the student

This year, you can therefore employ the same student at a reduced rate for 650 hours. This represents an increase of 50 hours compared to 2023 and 2024.

What are the tax implications?

No advance tax levy will be due on the first 650 hours in 2025. Indeed, the rules regarding the withholding of the advance tax levy on remuneration will be adjusted so that the new ceiling of 650 hours is also applicable for tax purposes.

What are the other conditions to benefit from the reduced rate ?

In addition to adhering to an annual hour ceiling, three other conditions must be met to benefit from the reduced NSS rate:

A written student employment contract (for a maximum uninterrupted period of 12 months) must be concluded
The student's services must take place during the non-mandatory course attendance periods
The student's employment must be subject to a Dimona STU declaration (per quarter) at the latest on the day the services commence. If a late Dimona is submitted, the hours worked will be considered as having been worked outside the quota and will be subject to the ordinary social security contributions.

How can you check the number of days already worked by the student ?

As an employer, you can check the number of remaining days for the calendar year via the Student@work application. This way, you do not have to wait to make the Dimona declaration to know if the maximum number of allowed hours has been exceeded.

You can also ask your student to provide you with a certificate allowing you to know their balance of hours. This certificate contains an access code to the application, which gives you an overview of the student's most recent situation in terms of hours worked.

Increase in the income exemption ceiling

Principle

To remain fiscally dependent on their parents, the student cannot exceed a certain amount of net resources.

Until now, the maximum amount of net resources varies according to the student's family situation. We distinguish the following situations :

Maximum basic amount of net resources : 4 100 euros for the 2025 income year
Maximum amount for dependent children of a taxpayer assessed separately : 5 930 euros for the 2025 income year
Maximum amount for disabled children dependent on a taxpayer assessed separately : 7 520 euros for the 2025 income year

With the agreement of the Arizona government, the ceiling will be raised to 12 000 euros for all students, regardless of their family situation. Students will therefore be able to benefit from higher net resources while remaining fiscally dependent on their parents.

Attention : The amount mentioned above regarding the student's net resources is not yet official. It is provided for by the government agreement but still needs to be integrated into legal texts.

Exemption of the first tranche

For the salary earned by a student working under a student contract, a first tranche of 1 500 euros (not indexed) is not taken into account in the net resources ceiling.

In 2025, the Arizona government will raise this income exemption ceiling from 1 500 euros to 3 000 euros (not indexed). In other words, an amount of 3 000 euros (6 840 euros indexed for the 2026 tax year) can be deducted from the total resources of the student to check if they have reached the ceiling.

For more information : « Is the student still fiscally dependent on their parents? »

Entry into force

The law was published on 8 May 2025 and will enter into force on 18 May 2025. The ceiling of 650 hours is applicable for the entirety of the year 2025 and therefore also for the hours worked before 18 May 2025.

What does Securex do for you ?

If you have any further questions on this matter, do not hesitate to contact your Securex Legal Advisor by email at the following address : myHr@securex.be.

You can also find comprehensive information on the applicable rules regarding the application of reduced contributions in our file Students - Social Security Aspects.

Securex also provides a student contract template for your use.