A PRACTICAL GUIDE FOR EMPLOYERS
KNOWLEDGE CENTRE 2026 • PAYROLL PLANET • SHORT GUIDE
The holiday season is coming — the ideal time to take on a motivated student worker. Since the Royal Decree of 4 May 2026, student employment is also possible for 15-year-olds, provided strict conditions are met. Here is Payroll Planet’s short, at-a-glance overview for employers.
1. WHO MAY WORK AS A STUDENT?
A student is anyone whose main status is that of a student: enrolled in secondary, higher or university education, or preparing for exams before the central examination board. Studying must remain the main activity.
Not eligible for student status:
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12-month rule: continuous employment with the same employer beyond 12 months makes the worker a regular employee.
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Evening education: students in evening school or a limited curriculum are excluded (some exceptions apply).
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Unpaid internships: work done as an unpaid internship required by the study programme cannot be a student job.
2. MINIMUM AGE AND LIGHT WORK
The earliest a student agreement can start is:
|
Age |
Condition |
|
16 years |
Full access to regular student employment. |
|
15 years – no longer in full-time compulsory education |
Full access, once the first 2 years of secondary school are completed. |
|
15 years – still in full-time compulsory education |
Light work only – see below. |
|
Light work for 15-year-olds (no training or machinery involved): reception & cloakroom duties; shelf-stacking and retail sales support; logistics (receiving, storage, packaging, labelling, order-picking); light cleaning (dusting, vacuuming, hand-washing dishes, emptying bins, light window/floor cleaning); and light meal-service tasks in healthcare settings. |
Extra protections for this group: max. 2h/day & 12h/week on school days (8h/40h other days); no work 8 p.m.–6 a.m.; a break of ≥30 min after 4.5h continuous work; ≥14h rest between working days; no work on Sundays or public holidays.
3. THE DIMONA DECLARATION
Dimona is the mandatory electronic notification to the National Social Security Office (RSZ) of the start and end of employment — required for every employer.
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Strict timing: register the Dimona before work begins, and only after the student agreement is signed by both parties.
-
Planned hours: declare accurate planned hours each quarter; report major deviations to Payroll Planet promptly to avoid penalties.
4. RSZ CONTRIBUTIONS: THE 650-HOUR QUOTA
Normal RSZ contributions apply by default. Meet all the conditions below and you benefit from a reduced solidarity contribution of 8.13% for up to 650 working hours per calendar year:
|
Party |
Percentage |
|
Payable by the employer |
5.42% |
|
Payable by the student |
2.71% |
Employers additionally owe 0.01% (Asbestos Fund) in Q1–Q3.
Four cumulative conditions:
-
Timely Dimona: filed before work starts — a late declaration forfeits the benefit on all hours worked.
-
650-hour quota: check the official certificate (QR code) in advance via www.studentatwork.be.
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Outside class hours only: for secondary pupils — Wednesday afternoons, weekends, school holidays.
-
Written agreement: max. 12 uninterrupted months with the same employer.
|
⚠ No certificate, no benefit: miss one condition and the reduced rate is lost — retroactively on all hours for a late Dimona, but only from the 651st hour if the quota is exceeded. Always check the certificate at www.studentatwork.be beforehand. |
5. EMPLOYING FOREIGN STUDENTS
-
EEA / Switzerland: same rights and obligations as Belgian students, with direct access to the 650-hour reduced-rate quota.
-
Outside the EEA: a valid INSZ (National Register or BIS number) is required; a work-permit exemption may apply with a valid study residence permit and full-time enrolment in recognised higher education (always verify in advance). A separate cap of max. 20h/week outside school holidays applies.
6. WELLBEING AND FIRST-TIME EMPLOYERS
Wellbeing at work: student workers are legally a risk group. Carry out a workstation risk analysis in advance and provide safety instructions plus a welcome brochure from day one. See the government’s “Jongeren op het werk” page or your prevention service for sector rules.
New to hiring staff? Before a student’s first day you also need: RSZ employer registration, compliant work regulations, occupational accident insurance, and affiliation with a recognised prevention/wellbeing service (e.g. Mediwet). Payroll Planet can guide you through every step.
7. SUMMARY AT A GLANCE
|
Topic |
Key rule |
Required document |
|
Minimum age |
16 generally; 15 under conditions (light work if still in compulsory education) |
Written student agreement |
|
Dimona declaration |
Mandatory before work starts, after the contract is signed |
Electronic Dimona notification to the RSZ |
|
Hour quota |
Max. 650 hrs/year at the 8.13% solidarity rate |
QR-code certificate via studentatwork.be |
|
Working times |
Outside school hours only: Wed. afternoon, weekend, school holidays |
– |
|
Foreign student (non-EEA) |
INSZ mandatory; max. 20h/week outside school holidays |
Identity card / passport |
NEED PROFESSIONAL SUPPORT?
Payroll Planet takes care of correctly drafting your student agreements and handles all payroll and Dimona formalities seamlessly for your company.
Team Payroll Planet
Version 1 July 2026 — short-guide edition
Disclaimer: This short guide has been compiled with the utmost care on the basis of current legislation and has been updated following the change in legislation of 4 May 2026. Social legislation is subject to change. For specific matters, always contact your case manager at our office. Payroll Planet is not liable for decisions made on the basis of this brochure without prior individual advice.