More and more students are working not only during summer holidays but also throughout the year. What do employers and students need to consider? We list the most frequently asked questions.

Who is eligible for a student contract?

Young people from 15 years old can work as job students under the condition that they have passed the second secondary school. From the age of 16, young people can work anyway.

There is no age limit, but studying must be the main activity. Thus, workers who take bachelor courses after working hours do not qualify. This also applies to people taking evening school or other forms of education with a limited curriculum.

How many hours can a job student work?

With the more flexible scheme introduced in 2017, young people are now allowed to work 475 hours per calendar year, instead of the previous 50 days. Those working hours may be freely chosen throughout the year. Those who go above that limit pay normal social security contributions from the 476th hour onwards.

What in case of illness?

If a job student is sick, they must immediately report their incapacity for work to the employer and also provide a medical certificate within two days. The days not worked do not have to be paid provided the student has been employed for less than a month.

What if the student is just graduating?

Students who graduate in June or during the summer months are still allowed to work as job students until 30 September of that year. After that, they are no longer considered students and are therefore no longer allowed to do student jobs.

And a student job abroad?

Students who start working as job students in France, for example, are still allowed to work 600 hours once they are back in Belgium. So student work abroad does not affect the number of hours a student is allowed to work in our country.

Do job students have to fill in tax returns?

A tax return is also compulsory for job students. But unlike an ordinary employee, job students do not pay tax on their salary. They pay only 2.7% of their salary in solidarity contribution.

Job students are also fiscally advantageous for the employer. They too pay only 5.42% NSSO tax on the student's salary and no withholding tax is deducted.

How much can students earn to remain fiscally dependent on their parents?

To remain fiscally dependent on their parents, if they are jointly taxed, job students cannot exceed the limit of EUR 13,242.86 gross per year. If they do then they are no longer considered tax-dependent and the parents pay more taxes.

_{Select HR is part of Select Group; discover the other members of Select Group on the website.}

_{Sources: http://tiny.cc/7le28y; http://tiny.cc/joe28y}