Student work in 2025: increase to 650 hours?

Current regulations

At present, the student quota in Belgium is set at 475 hours per calendar year. Students can therefore work a maximum of 475 hours per year under the favourable student status, paying only a solidarity contribution instead of the regular social security contributions.

What will change?

With the increase of the student quota to 650 hours, students will have more opportunities to gain work experience and boost their income. This can be done without losing social and tax benefits, as long as they stay within the limit.

For employers, the expansion also offers an attractive solution to deploy additional workforce during peak periods.

What is student work and what are the conditions?

Although the law does not explicitly define the term “student,” in practice, anyone whose main status is that of a student qualifies. Here are the key conditions:

• Employment contract: The student must be employed under a written student employment contract (with several mandatory clauses). The contract must be signed before the start of the work and can be concluded for a maximum period of 12 consecutive months.

• Dimona declaration: The employer must submit a Dimona declaration (type STU) to the NSSO (National Social Security Office) on a quarterly basis, no later than the student's first day of work.

• Age: The student must be at least 15 years old and no longer subject to full-time compulsory education.

• School periods: Students may only work during periods when they have no mandatory attendance at an educational institution. The hours worked may not overlap with school hours.

• Maximum hours: Students must respect the annual quota (which will normally be 650 hours as of January 1, 2025). If the student exceeds this limit, standard social security contributions will apply.

Points of attention

With the proposed increase to 650 hours per calendar year, the regulations around student employment offer greater flexibility and opportunities for both students and employers.

However, a few important points remain:

• Growth package: Earning too much income can affect entitlement to family or child benefits.

• Fiscal dependence: The student's total income must remain below a certain threshold to stay fiscally dependent on their parents.