Rights and Obligations

What are your rights and obligations when you are doing a seasonal job or student job? You will find, in this section, some essential answers. If you are an EU national, you must follow the same regulations as Belgian students. If you are a non EU national, you must respect particular regulations (see paragraph on work permits).

When can I work as a student?

You can sign a studentworkcontract if you are 15 years old and if you have attended the first 2 years in secondary school. If this is not the case, you must be at least 16 years old. You must be 18 years old to work as a self-employed student.

Who can work as a student?

You can work as a student if you attend school on a full-time basis.

If you are a part-time student or you follow night courses, you can only work if you meet certain requirements.  You cannot work if you are an apprentice.

How much will I be paid?

Just like all other workers, your salary is fixed on the basis of collective agreements in the sector in which you are working.  

What happens to the family allowance for Belgian students?

Before the age of 18 : you keep your family allowance until August 31 of the calendar year you reach the age of 18.

Over 18 : You keep your rights to family allowance, throughout the school year, if you are under 25 and you regularly attend school and if you work less than 240 hours/quarter. You can work under a student or a “normal” contract or you can be self-employed.

During the summer holidays (July, August and September), you will receive your family allowance no matter how much you work or how much you earn. Of course, in order to receive the allowance, you must have received it during the preceding quarter (April, May and June).

Exception: if you finish your studies and register as a job seeker, you cannot work more than 240 hours/quarter.

How many days can I work as a student?

When you are employed as a student, your employer must declare you and pay contributions to the ONSS (National Social Security Office). The contributions are directly deducted from your salary. This deduction appears on your pay cheque. You can, sometimes, beneficiate from a reduced rate from the ONSS:

• During the summer holidays (July, August and September): you can work 23 days without your contract being submitted to the ONSS and a 2.5% deduction will be taken off your salary. The employer will pay 5%.

• During the year (from January 1 until June 30 and from October 1 until December 31): you can work as a student and not be submitted to the ONSS during 23 days when you do not have to attend school. The contributions will be of 4.5% for the student and 8% for the employer.

• You can also be completely exempted from the ONSS if you work in a socio-cultural sector (playground supervisor, holiday supervisor, sports instructor…) or in agricultural/ horticultural sectors (collecting fruit, hops, strawberries, tobacco…) for maximum 25 days during the calendar year (with one or more employers). Days that are totally exempted from the ONSS can be added to those that are partially exempted.

Can I work more than 23 days per year?

You can work more than 23 days per year but you will have to pay 13.07% of contributions and your employer will have to pay between 33 and 39 %. You will no longer have a student contract

Do I have to fill in a tax return form?

Yes. In Belgium, even if you are under 18, your income is taxable. If you don’t receive a tax return form, you must ask the Ministry of Finances for one before the 1st of June of the taxable year.

How do my parents stay fiscally responsible for me (Belgian student)?

Working as a student can have some fiscal consequences for your parents or for the person you are living with.

For 2008 (tax year 2009), if your income is not superior to the following amounts, you remain fiscally dependant:

• 2700 euro net (3375 euro gross) to stay dependant of your parents (married or legal cohabitants);

• 3 910 euro net (4 887.50  euro gross) to stay dependant of a single taxable person.

Be careful: the first 2250 euro net that you earn as a student, will not be taken into account and therefore can be added to the above figures.

If you receive alimony, you must take into account the amount that exceeds 2 700 euro.

Will I have to pay tax?

You will have to pay tax, if in 2008 (tax year 2009), you earn more than 6150 euro net (7 783.13 euro gross).

Will I be covered by my parents’ health insurance?

If you are a full-time student under 25 and you receive a family allowance, you will be covered by your parents’ health insurance (you are considered as being dependant). If you work throughout the year and are under contract and pay ONSS contributions, your employer addresses a contribution voucher to your health insurance (via the Banque Carrefour de la Securité Sociale, a public social security institution). If you are a regular worker and you earn enough, you must become the holder of your own health insurance and pay for your own contributions. In order to find out how much you need to earn to become a holder, you must contact your health insurance.

Student job and end of studies

When you finish your studies and register as a job seeker, you begin your waiting period. During this time, if you work under a student contract (maximum 23 days, no ONSS contributions), your waiting period will be prolonged by the amount of days you have worked.  If you have a contract that is submitted to the ONSS (13.07%), your waiting period will not be prolonged.  This type of contract is considered as a “normal” work contract. If you end it voluntarily, there may be consequences on your waiting allowance.

Additional information

You can ask the trade union or the local office of labour inspection. The labour inspection office is at the disposal of all students and employers for further information, advice and complaints as regards student work. For further information as regards tax, contact the Ministry of Finances’ office. For queries regarding family allowances, you may ask the institution that pays the allowance or the ONAFTS (Belgian National Family Allowance for Salaried Persons) or the INASTI (Belgian government administration for independent workers).