Social Security Contributions (‘RSZ’)

In principle, all employees, including students, must pay social security contributions (13.07 %) to the National Social Security Office (NSSO) in order to finance health insurance, holiday pay, etc. If you pay this contribution, you are entitled to a vacation allowance and in some cases to child benefits.

No social security contributions?
As a student, you may be exempted from social security contributions. You will pay a solidarity premium of 2.71% instead, if certain conditions are met:

  • you should be employed on a student employment contract;
  • you are entitled to a quota of 475 hours during which you can work at reduced contributions;
  • your student job should take place outside the periods of compulsory attendance at your university/university college.

When the student is exempted from social security contributions, the employer is also exempted and pays a solidarity premium of 5.42% instead.

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