Students at work in your company: Consider the following administrative formalities
August 2023 - The summer holidays are an excellent time to recruit students as extra m/f staff in your company. In this recruitment process, however, it is important that you carefully follow the legal ground rules so that you do not face expensive fines. We refresh the most important rules for you.
Student employment contract
Are you recruiting a young employee? Then, in principle, you must draw up a written student employment contract, at the latest when the student starts working for you.
This student contract is a fixed-term contract and has a maximum duration of 12 months.
The Employment Contracts Act stipulates which provisions must be included in this written student employment contract. Keep in mind that at least the following elements should be mentioned: the identity of the parties, the age, the commencement and duration of employment, working and rest periods and the agreed wage.
DIMONA declaration
Do not forget to make the immediate declaration of employment or the so-called 'DIMONA declaration' (type 'STU') via the NSSO portal site. You must do this no later than the moment the student enters your employment. Good to know: with a correctly executed DIMONA declaration, as an employer, you are entitled to reduced social security contributions.
Note also that as an employer, you are exempt from this formality for specific employee categories. In particular, young people who work as monitors or animators of socio-cultural or sports activities for a maximum of 25 days a year fall into these categories. In this case, you must make a special notification to the Directorate for the Supervision of Social Laws of the SPF ETCS.
Insurance policy against accidents at work
All working students - including students whose activity does not have to be declared to the NSSO - and their employers are covered by the legislation on accidents at work. So, consider taking out work accident insurance for your student employees for the duration of the employment contract.
Student quota
Since 2023, a student is allowed to work 600 hours a year at reduced social contributions. If you hire him or her, you obviously want to make sure you only have to pay the solidarity contributions on the student's salary and not the normal social security contributions. This is why you ask your student for an access code that allows you to see the number of hours remaining and verify that the 600-hour quota has not yet been used up.
Avoid expensive fines
Those who carry out these administrative formalities correctly avoid unnecessary and costly sanctions due to inspections. Remember: in addition to civil sanctions, you risk having to pay not only the normal social security contributions on wages but also a correctional or administrative sanction under the Social Penal Code. A notified employer...
