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Understand · Payroll glossary

What is the solidarity contribution?

Updated on

The solidarity contribution is a reduced social security contribution that replaces the usual contributions, for example 2.71% for a student job. In Dutch: solidariteitsbijdrage.

Definition of the solidarity contribution

It applies mainly to students: within their quota of 650 hours a year, they pay 2.71% instead of 13.07%, and the employer 5.42%. With a written contract, no withholding tax (bedrijfsvoorheffing / précompte professionnel) is deducted in principle.

The same name refers to the 13.07% contribution withheld on a CLA 90 bonus, instead of the ordinary contributions. In both cases, the employer withholds it and pays it to the National Social Security Office (NSSO).

The key figure in 2026

2.71%Student solidarity contribution, within the 650 hours of the calendar year

Source: Vous êtes étudiant : cotisations et précompte, Wikifin (FSMA). Value in force on 1 October 2026.

Worked example

A student earns €1,000 gross in July: 2.71% solidarity contribution, i.e. €27.10, and no withholding tax. She receives €972.90. The same salary under an ordinary contract would bear €130.70 in contributions before the work bonus.

In Dutch: solidariteitsbijdrage

On a Dutch-language payslip (loonbrief), the solidarity contribution is called ‘solidariteitsbijdrage’; on a French-language one (fiche de paie), ‘cotisation de solidarité’.

Dutch term taken from: UNIZO (secondary source), Partena Professional (secondary source).

Not to be confused with…

Calculate it for your situation

650 hours, net pay, family allowances by region and the limit for remaining a dependant, with a planner.

Student job: limits and net pay

Related terms

Sources

Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.