As from 2012, new simplified rules for student work enter into force. These new rules, laid down in the Act of 28 July 2011, do not affect the student work performed or still to be performed in the course of 2011. The present headline will focus on the basic principles of the new system and the modification in particular as regards the 'solidarity contribution', the number of working days permitted, the duration of the student agreement and the DIMONA declaration.
In the framework of this new regulation, the new website studentatwork.be recently went online. Henceforth, employers will be able to ask students to submit a "StudentAtWork 50 days" certificate.
A first modification relates to the 'solidarity contribution' which is due on the student's wage. Provided that the student satisfies a number of conditions, his wage is not subject to the usual social security contributions, but to the 'solidarity contribution(s)'. Henceforth, no distinction will longer be made on the basis of the period in which the work has been performed in order to determine the solidarity contributions being due. As from 1 January 2012, the new rules provide a uniform percentage of 5.42% for the employer and 2.71% for the student, irrespective of the period in which the student is working.
Moreover, as from 1 January 2012, the maximum duration will amount to 12 months. This means that, from then onwards, the number of working days permitted per year can be spread over 12 months.
Besides, the new rules increase the number of working days permitted from 46 to 50 per year. The number of days can be spread over the entire year.
Finally, the new rules aim at the modernization of the system registering the number of days performed by the student. As from 1 January 2012, the employer has the obligation to do a so-called multi-Dimona' declaration, mentioning not only the date of start and end of the employment (which is already the case under the current rules), but also how many days of student work will be performed by the student per quarter.
In the framework of this new regulation, the new website www.studentatwork.be has been developed. Recently, this website provides for the online application "StudentAtWork 50 days". This enables students to verify at any moment the remaining days of the quota of 50 days and to print a certificate for the employer. On the basis of this certificate, an employer who wants to employ a student, can easily determine if and for how many days a student can be employed whilst enjoying the advantageous social security contributions. The employer can himself verify the data of the certificate, if the student provides the employer with the code of 6 letters which is mentioned on the certificate.
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