Student work 2026: rules, 650 hours and conditions

You need extra hands for the summer. Or your son or daughter finally wants to earn a bit on the side. Student work looks like the perfect answer: cheaper than a regular employee, flexible to deploy, and the student keeps more net pay. But how do those 650 hours actually work? When are you suddenly liable for full NSSO contributions? And does your child stay a dependent?

This article gives you everything you need to know about student work in 2026. No legal waffle, just practical information you can put to use straight away.

What exactly is student work?

Student work is work carried out by a student under a student employment contract. The big advantage? Both the employer and the student pay far lower social security contributions than for regular work. Instead of the usual NSSO (National Social Security Office) contributions, you pay only a solidarity contribution.

Not everyone who studies can simply work as a student, though. The law sets conditions on who may use this status.

You can sign a student contract with someone who:

• Is at least 15 years old and no longer in full-time compulsory education (so has completed the second year of secondary school, or is 16)
• Is enrolled as a student in education
• Has studying as their main activity, not working

Graduates, or students who only attend evening classes? In principle they don't qualify. The FPS Employment (Federal Public Service Employment) checks that the status is applied correctly.

The 650-hour quota in 2026

Here's the key point. Since 1 January 2025, a student may work 650 hours per calendar year at the favourable solidarity contribution rate. That limit stood at 475 hours for years, was temporarily raised to 600 hours, and is now permanently fixed at 650.

What does this mean in practice?

• 650 hours per calendar year, not per academic year
• The counter resets to 0 every year on 1 January
• All employers count together: if you work for several employers, all the hours add up

After more than 15 years in Belgian payroll, we see that most students stay comfortably within their quota. But a student working full-time over the summer and picking up weekend shifts on the side can hit those 650 hours faster than expected. Do the maths: eight hours a day, five days a week, eight weeks of summer holiday. That's already 320 hours.

The solidarity contribution: what you pay

Why is student work so popular with employers? Those low social security contributions.

Solidarity contribution 2026:

• Employer share: 5.42%
• Employee share (student): 2.71%
• Total: 8.13%

In the first and second quarters, a further 0.01% is added for the Asbestos Fund. Negligible.

For comparison: for a regular employee, you as the employer pay around 25% in NSSO contributions, and the employee has 13.07% withheld. The difference is huge.

A worked example:

Say you pay a student a gross salary of 1,500 euros for a month of summer work.

	Student (solidarity contribution)	Regular employee
Gross salary	1,500 euros	1,500 euros
Employer contribution	81.30 euros (5.42%)	375 euros (25%)
Employee deduction	40.65 euros (2.71%)	196.05 euros (13.07%)
Net for the employee	approx. 1,459 euros	approx. 1,304 euros

The student keeps more, and you pay less. A win-win, as long as you stay within the rules.

Student@work: check the remaining quota

You can check how many hours your student has left through Student@work, the official tool from the NSSO.

For the student:

1. Go to studentatwork.be or download the free app
2. Log in with eID or itsme
3. You immediately see how many hours you can still work at the favourable rate

For the employer:

You can ask the student to generate a certificate through the app. That way you know for sure there are still enough hours available before you take someone on.

This is not a formality. If you take on a student who has already used up their quota, you pay the full NSSO contributions. A waste, because you could have prevented it.

The student contract: mandatory details

A student contract must always be drawn up in writing. No verbal agreement, no quick text message. The law requires you to draw up the contract in two copies, signed before the student starts work.

Mandatory details in the contract:

• The identity of the employer and the student
• The start and end date of the agreement
• The place of employment
• A brief job description
• Working hours per day and per week
• The applicable wage or a reference to the salary scale
• The time of payment
• The trial period (see below)
• The start and end of the working day, rest periods, working days

That's nine mandatory elements. Forget one, and it can have unpleasant consequences.

Penalties for missing details:

No written contract? Then the student can end the agreement at any time, with no notice period and no compensation owed. On top of that, you risk problems with the NSSO declaration.

At Recruit, we draw up student contracts every day. We regularly see companies forget the mandatory details, or sign the contract only after the first working day. Those are risks you easily avoid with the right templates.

Dimona STU: the mandatory NSSO declaration

You must register every student with the NSSO through a Dimona (immediate employment declaration) of type "STU", no later than the day the student starts work. This is where things get a little technical, but it matters. Miss the deadline? Then you lose the right to the solidarity contribution for every hour in that period.

What do you include in the Dimona STU?

• The start and end date of the employment
• The number of planned hours per quarter
• Employee type: STU

Important to know:

• For employment spanning several quarters: a separate declaration per quarter
• You can still adjust the number of hours until the last day of the month following the quarter
• A late Dimona means you pay the full NSSO contributions

That last one hurts. Many employers don't realise that a single day late already makes the difference between 8.13% and over 38% in social security contributions.

Many employers underestimate this. A late declaration literally costs you money. With Recruit, the Dimona STU declarations are filed automatically. That way you know for sure you stay within the deadline and don't miss out on the advantage.

What if the student exceeds 650 hours?

Here's the crux. Once a student works more than 650 hours in a calendar year, you pay the ordinary NSSO contributions on all the extra hours.

In concrete terms:

• Hours 1 to 650: solidarity contribution (8.13% in total)
• Hour 651 onwards: ordinary NSSO (roughly 38% in total for employer plus employee)

Take note: this applies per student, not per employer. If the student works for three employers and crosses the limit while working for you, you pay the extra cost.

How do you avoid surprises?

• Ask for a Student@work certificate when you take someone on
• Keep your own record of how many hours the student has already worked
• Communicate clearly with the student about their total hour count

In our experience with thousands of students, this last point often goes wrong. The student works for four different employers and no one has the full picture. With payroll software, you can have the hours tracked automatically per student. That way you get a warning before anyone goes over the limit.

Does the student stay dependent on parents?

A common question, from parents and students alike. The answer: it depends on how much the student earns.

The rules for 2026 (tax year 2027, income 2026):

To stay a dependent for tax purposes, the student's net resources may not exceed a single ceiling of 12,300 euros (income 2026, tax year 2027). Since the "dependent child" reform, this amount is the same for every child, regardless of family situation or disability.

But then comes the exemption:

The first 7,010 euros of income from student work does not count as net resources. This means a student can earn up to around 22,050 euros gross per year and still stay a dependent, provided the largest part comes from student work.

Worked example:

A student earns 15,000 euros gross from student work.

• Gross: 15,000 euros
• Minus the flat-rate cost deduction (20%): 3,000 euros
• Net: 12,000 euros
• Minus the student-work exemption: 7,010 euros
• Net resources: 4,990 euros

With a single ceiling of 12,300 euros, this student remains a dependent.

The rules are complex and change regularly. Always check the current amounts with the FPS Finance (Federal Public Service Finance) or ask your accountant for advice.

Working during the exam period

There's no legal ban, but it is a point to watch. Students are allowed to work during their exam period. As an employer, though, you can't simply insist on it.

In practice:

• Make clear arrangements in the contract about working days
• Respect that studying remains the main activity
• Universities often offer facilities for working students (spreading out exams)

As an employer, it's smart to be flexible around exam periods. A student who misses an exam because of you is not a happy worker, and probably won't come back.

Minimum age and rules for young workers

The minimum age for student work is 15, provided the student is no longer in full-time compulsory education. In practice that means: 15 and having completed the second year of secondary school, or 16 years old.

Extra rules for students under 18:

• A maximum of 8 hours a day, 40 hours a week
• No night work between 8 pm and 6 am (with exceptions for hospitality and events)
• A mandatory rest period of 12 hours between two working days
• No dangerous work involving machinery, chemical substances or heavy loads

These rules apply on top of the normal labour legislation. Breaching them leads to fines and can make the employer liable in the event of accidents.

The trial period: automatically 3 days

With a student contract, the first three working days automatically count as a trial period. This is set by law and does not need to be agreed separately (though it does have to be stated in the contract since 2022).

What does this mean?

During the first three working days, both the employer and the student can end the agreement. No notice period needed. No compensation owed. Simple.

After the trial period, the normal notice rules apply. These depend on the length of the contract and the seniority.

Impact on the growth package and child benefit

Beyond the tax consequences, there's another important point: the growth package (formerly child benefit). If your student works too much, the growth package can lapse.

The rule for 2026:

A student keeps the right to the growth package as long as they work no more than 240 hours per quarter. Note: this applies per quarter, not per year. The summer holiday (July, August, September) is an exception: during that period the student can work unlimited hours without losing the growth package.

In concrete terms:

• Quarter 1 (Jan to Mar): max 240 hours
• Quarter 2 (Apr to Jun): max 240 hours
• Quarter 3 (Jul to Sep): unlimited during the summer holiday
• Quarter 4 (Oct to Dec): max 240 hours

Does the student exceed these limits? Then the growth package lapses for that quarter. That can be a sizeable amount, especially with several children in the family.

In our experience with thousands of students, this is often overlooked. The parents suddenly stop receiving child benefit and don't understand why. So check not just the 650-hour quota, but the quarterly limits too.

Student work in specific sectors

The rules for student work apply in principle to every sector. But there are nuances.

Hospitality (JC 302):

In hospitality, students are used a lot, especially at weekends and during holiday periods. Night work is allowed here under conditions for students aged 16 and over, until 11 pm (and, with parental consent, sometimes until midnight).

Retail (JC 201/202):

Shops often bring in students during sales periods and on Saturdays. Watch the maximum working hours for minors: 8 hours a day, 40 hours a week.

Events:

Festivals, trade fairs and events work a lot with students. The rules around night work are more relaxed here, but you do need to state the correct reasons in the Dimona declaration.

Construction (JC 124):

In the construction sector, stricter safety rules apply for young workers. Certain activities are banned for minors, such as work at height or with dangerous machinery.

The rules can differ from one Joint Committee (JC) to another. In doubt? Check the specific CLAs (collective labour agreements) for your sector, or ask your social secretariat for advice.

Frequently asked questions

Can a student work for several employers at once?

Yes, that's allowed. But the quota of 650 hours applies to all employers together. Each employer must file a separate Dimona STU.

What if I forget to file the Dimona?

Then you pay the ordinary NSSO contributions instead of the solidarity contribution. This applies to all the hours in the period concerned. You can't correct it afterwards.

Can I let a student work more than 650 hours?

Yes, but the extra hours are no longer at the favourable rate. You then pay ordinary NSSO contributions. For those hours, the student is treated as a regular employee.

Does a student get holiday pay?

Yes, students build up holiday entitlement. The holiday pay is usually paid out at the end of the employment, unless the contract continues.

Do I have to pay a student an end-of-year bonus?

That depends on your Joint Committee. In some sectors, students are entitled to a (pro rata) end-of-year bonus. You'll find more information in our article on end-of-year bonuses for students and flexi-jobbers.

What about a student's illness?

In case of illness, the same rules apply in principle as for regular employees: guaranteed salary after the waiting day. But because of the short contracts, this often doesn't apply in practice.

Can a student work abroad on a Belgian student contract?

No, a Belgian student contract only applies to work in Belgium. For work abroad, different rules apply, depending on the country.

What's the difference between a job student and a working student?

A job student works under a student contract at the solidarity contribution. A working student is someone who works alongside their studies, but not necessarily on a student contract. The distinction matters for social security contributions.

In short

Student work in 2026 offers employers and students a win-win: lower social security contributions and higher net pay. But the rules are strict. Exceed the 650 hours, file the Dimona too late, or forget a written contract, and you foot the bill.

The key points:

• A maximum of 650 hours per calendar year at the favourable rate
• Solidarity contribution: 5.42% employer + 2.71% student
• Dimona STU mandatory, no later than the first working day
• Student contract always in writing, with all the mandatory details
• Automatic trial period of three days
• Check the quota through Student@work before you take someone on

Want to know more about the obligations that come with student work? Read our detailed article on employer obligations for student work.

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How Recruit helps you

Paying flexi-jobbers or students correctly is an administrative chore. Unless you outsource it.

With Recruit:

• Contracts in under 60 seconds: create trial and temp contracts without the hassle
• Automatic wage calculation: correct pay in line with current legislation and your Joint Committee
• Dimona and social documents: we handle all the declarations, you focus on your business
• 24/7 personal support: always a dedicated contact who knows your company
• No fixed monthly costs: pay only for what you use

Try Recruit or get in touch with our HR experts for tailored advice.

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The information in this article is purely informative and does not replace professional legal or accounting advice. Labour legislation changes regularly. Always consult the current legislation or contact an HR expert for advice tailored to your situation. The amounts and percentages mentioned are indicative for 2026 and may change due to indexation or legislative amendments.