Indexo School · Lesson 4
The student job: what you really earn
Updated on
Under a student contract, 650 hours per calendar year carry only a solidarity contribution of 2.71%, with no withholding tax: 80 hours at €15.00 gross an hour give €1,167.48 net.
Here are the rules to know before a first job: the contract, the hours counter, net pay, and the effects on family allowance and the parents’ tax.
1. The student contract
To work as a student, you need a written student contract, signed no later than the start of the work. It sets out the working hours, the pay and the duration.
2. The 650-hour quota
Each calendar year, the first 650 hours of student work carry a reduced solidarity contribution: 2.71% paid by the student, and no withholding tax. The counter goes back to zero on 1 January. Beyond that, ordinary contributions (13.07% for a white-collar worker) and withholding tax apply. You can check the hours left on Student@work (studentatwork.be), the NSSO’s app.
3. From gross to net
| Hours | Gross salary | Solidarity contribution | Net |
|---|---|---|---|
| 40 | €600.00 | €16.26 | €583.74 |
| 80 | €1,200.00 | €32.52 | €1,167.48 |
| 160 | €2,400.00 | €65.04 | €2,334.96 |
| 240 | €3,600.00 | €97.56 | €3,502.44 |
4. Family allowance and the parents’ tax
Working a lot can have two effects. Family allowance: each Region sets its own work limits, beyond which it can be suspended. The parents’ tax: the student remains their dependant if their net income for the year stays under a limit, with part of their student job earnings not counted. The student job planner applies these rules month by month.
The exercises
Choose an exercise and a level, work it out, then enter your answers. Tick ‘Show the answers’ to see Indexo’s calculation. Teacher: the six-exercise worksheet and its answer key, to print.
The tool could not be displayed. Reload the page (Cmd + Shift + R on a Mac, Ctrl + F5 on a PC).
The questions
Eight multiple-choice questions. Answer them, then tick ‘Show the answers’ to read the explanations. Teacher: the quiz and its answer key, to print.
The tool could not be displayed. Reload the page (Cmd + Shift + R on a Mac, Ctrl + F5 on a PC).
Frequently asked questions
What if the student has several jobs in the year?
All hours under a student contract count towards the same 650-hour counter, whatever the employer. Student@work shows what is left.
Is the hourly pay in the exercises a legal minimum?
No: they are example amounts. The minimum wage depends on age and sector (the joint committee).
What next?
- Next lesson: VAT and the invoiceExcluding VAT, including VAT, the invoice.
- Student job plannerHours, net pay and family allowance, month by month.
- For teachersThe six-session sequence, the worksheets and the answer keys.
The whole Understand section
Understand the calculation
- From gross to net: the calculation explained
- The net pay curve
- The withholding tax key formula
- Your payslip explained
- Decode an official document
- Understand my tax assessment notice
- Tax form 281.10 explained
- Understand my holiday pay statement (blue-collar workers)
- Understand my social contributions notice
- Payroll glossary
- Frequently asked questions
Indexo School
Follow the changes
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.
- Vous êtes étudiant : cotisations et précompte, Wikifin (FSMA).
- Job d’étudiant : les limites pour garder les allocations familiales, Wikifin (FSMA).
- L’étudiant reste-t-il fiscalement à charge de ses parents ? (28 mai 2026) : 12 300 € de ressources nettes, 7 010 € de rémunérations d’étudiant non comptées, Securex (secondary source). Cross-checked with: Deg & Partners and Partena Professional.