Student job payslip in Belgium: check your five figures
In short
On your student job payslip, check five figures: the hours paid and your gross hourly rate, the gross pay, the solidarity contribution (2.71% of gross pay within your 650 hours a year), the withholding tax (€0 within those 650 hours with a written student contract) and the net pay, which is gross pay minus those deductions. Example in 2026: 40 hours at €15.50 gross make €620.00 gross, €16.80 contribution, €0 withholding tax and €603.20 net. Above 650 hours, ordinary contributions (13.07%, often reduced by the work bonus) and withholding tax apply.
The five figures to check
| Figure | What you should see, within your 650 hours | If it does not add up |
|---|---|---|
| 1. Hours paid and hourly rate | All the hours you worked in the period, at the agreed gross rate, never below the minimum for your age or sector | Compare with your own day-by-day record of hours |
| 2. Gross pay | Hours × hourly rate, plus any extras (overtime, bonuses set by your sector) | Redo the sum: a gap can come from missing hours or a missing extra |
| 3. Social security contributions | 2.71% of gross pay: the student solidarity contribution | Around 13.07%: see the causes below |
| 4. Withholding tax | €0, with a written student contract and only the solidarity contribution | Ask why: you may get it back through your tax return |
| 5. Net pay | Gross pay minus contributions and withholding tax, plus or minus the other lines on the payslip | Compare with the amount paid into your account |
Your employer must give you a payslip (pay statement) with every final pay settlement. Unless your joint committee requires other items, it shows at least the period, the hours or days worked, the basic pay, the gross pay, the social security deductions, the taxable amount, the withholding tax and the net amount to be paid.
Full example: 40 hours at €15.50 gross
Lea, 20, works as a white-collar employee on a student contract. In September 2026 she worked 10 shifts of 4 hours at €15.50 gross an hour, and she is still within her 650 hours for the year. Her payslip should show:
| Payslip line | Calculation | Amount |
|---|---|---|
| Hours paid | 10 shifts of 4 hours | 40 h |
| Gross pay | 40 h × €15.50 | €620.00 |
| Solidarity contribution | 2.71% of €620.00 (€16.802, rounded) | €16.80 |
| Withholding tax | written student contract, within 650 hours | €0.00 |
| Net pay | €620.00 minus €16.80 minus €0.00 | €603.20 |
That is about €15.08 net an hour. If the same payslip deducted €81.03 in contributions (13.07% of €620.00) instead of €16.80, Lea would be €64.23 short that month.
Why does your payslip deduct 13.07% instead of 2.71%?
- You went over 650 hours in the calendar year, all employers combined: from the 651st hour, ordinary contributions apply. Your contract is still a student contract.
- The student Dimona declaration (type STU) is missing or does not include all your hours: the solidarity contribution only applies to hours declared in a Dimona STU.
- You worked during your compulsory class hours: the solidarity contribution only applies outside those periods.
- You and your employer chose ordinary contributions, which has been allowed since 1 July 2016: this choice should be discussed in advance and preferably written into the contract.
Above 650 hours, any rate between 0% and 13.07% of gross pay can be correct, and up to 14.12% for a blue-collar worker, whose contributions are calculated on 108% of gross pay. The work bonus reduces these contributions on low wages: up to about €14 gross an hour, based on a 38-hour full-time week, it cancels them out entirely. Until 31 December of the year you turn 18, the rate is lower, but with no work bonus.
Withholding tax and holiday pay: what to know
- Withholding tax: none is deducted if you have a written student employment contract, stay within your 650 hours for the year and only owe the solidarity contribution. Otherwise your employer deducts this tax at source; you can get it back in full or in part through your tax return if your income for the year stays below the tax-free amount, but not without filing a return. Social security contributions deducted are not refunded.
- Holiday pay: nothing for your hours under the solidarity contribution, within the 650 hours. Hours above that do give you holiday pay. As a white-collar employee, your employer owes you exit holiday pay of 15.34% of the gross pay you earned above 650 hours when the contract ends (€95.11 gross on €620.00); as a blue-collar worker, your holiday pay comes from the National Annual Holiday Office (ONVA/RJV), not from your employer.
- A figure does not add up? Write to your employer quoting the payslip line, the amount you expected and your calculation, and keep the payslip, your contract and your record of hours. If nothing changes, the Social Legislation Inspectorate (FPS Employment) or a trade union can help; the steps and deadlines are in the unpaid or late wages guide.
Related questions
Why does my payslip deduct 13.07% instead of 2.71%?
Because you went over 650 hours this year, the student Dimona (STU) is missing or does not cover all your hours, you worked during your compulsory class hours, or you and your employer chose ordinary contributions. Otherwise, ask for a correction: on €620.00 gross, the difference is €64.23.
Do student workers get holiday pay?
Not for hours under the solidarity contribution, within the 650 hours of the year. For hours above that, yes: as a white-collar employee, exit holiday pay of 15.34% of the gross pay for those hours when the contract ends; as a blue-collar worker, holiday pay from the ONVA/RJV.
Is the withholding tax deducted from my student pay lost?
Not necessarily: you can get it back in full or in part through your tax return if your income stays below the tax-free amount. Without a tax return, it is not refunded. Social security contributions are not refunded.
Gross or net: what is the difference on a student job?
Gross is what your employer must pay you; net is what reaches your account after deductions. Within your 650 hours, net is gross minus 2.71%: €15.50 gross an hour comes to about €15.08 net.
I did not get a payslip: is that normal?
No. Your employer must give you a pay statement with every final pay settlement (law of 12 April 1965, art. 15). Ask for it in writing.
Official sources
- Student@work (NSSO): your wage and your benefits
- FPS Employment: the payslip and its mandatory items (in French)
- NSSO: students, solidarity contribution and 650 hours, instructions 2026/3 (in French)
- NSSO: the work bonus (in French)
- NSSO: holiday pay, including exit holiday pay (in French)
- FPS Finance: young people and students, tax and withholding tax (in French)
Trakko is not an official source: this guide sums up the rules as published by the authorities on the date shown. For an answer you can rely on, check Student@work, mycareer.be or the body quoted.