Non-EU Students
Students from third countries who wish to work for more than 90 days in Belgium must apply for a “single permit” through their employer. Foreign students in Belgium with temporary residence can work during holidays or up to 20 hours per week during the academic year without a specific work permit. To carry out self-employed activities, third-country nationals must obtain a professional card.

EU Students

Labor Law

Employment Contract
For a Belgian student wishing to work during the summer, the student employment contract is the most common and advantageous form.

Working Time
The student employment contract is a fixed-term contract, limited to 12 months with the same employer. It allows a maximum of 650 hours of work per year with reduced social security contributions and no tax withholding. Students can allocate these hours as they wish and may work for several employers.
In addition to the 600 hours, they may also carry out up to 190 hours of associative work (such as in sports, socio-cultural or artistic activities) without social security contributions.

Rest/Holidays
During the 650-hour student contract, students are not entitled to vacation leave or holiday pay.

Remuneration
Student wages are generally set by a collective labor agreement.
If no specific wage scale is provided by the joint labor committee, the student is entitled to the “average guaranteed minimum monthly income,” adjusted according to age:

  • 21 years old = 100% of the minimum income
  • 20 years old = 90%
  • 19 years old = 85%
  • 18 years old = 79%

Social Security

Wages are subject to solidarity contributions: 2.71% for the student and 5.42% for the employer. The employer must submit a Dimona declaration to report the hours worked.
Beyond 600 hours, additional hours are subject to the standard social security contributions of 13.07%, but the student still retains student status.

Taxation

If the student is financially dependent on their parents, the parents may benefit from tax reductions under certain conditions.
If the student is fiscally independent, they must declare their income, but will not pay tax if their annual gross income does not exceed €15,100 after social security deductions. No withholding tax will be applied under a student employment contract.

Further information can be found on the website of our partner Frontaliers Grand Est:
https://frontaliers-grandest.eu/accueil/etudiants/emploi-etudiant/lemploi-etudiant-en-belgique/les-secteurs-dactivite-et-les-metiers-qui-recrutent/

➡️ Next article: Student Jobs in Switzerland.