How much in NSSO contributions a student and their employer pay
Anyone working under a student contract who was declared in Dimona as STU in advance pays, for at most 650 hours per calendar year, no ordinary social contributions but a solidarity contribution of 8.13%. Of that, the employer bears 5.42%, plus 0.01% for the Asbestos Fund, and the student 2.71%, which the employer withholds from pay.
Exceptions
Above 650 hours in a calendar year, ordinary social contributions apply, as they do on the pay of a student without a prior Dimona STU. Employer and student can also choose not to apply the solidarity contribution. A student who works for the same employer for longer than 12 months without a break cannot conclude a student contract.
What is the risk?
Without a prior Dimona STU, the solidarity contribution lapses and ordinary contributions are due. A missing or late Dimona is also a level 4 offence under Article 181 of the Social Criminal Code: an administrative fine of € 3,000 to € 35,000, per employee concerned.
What to do
Conclude a written student contract for each student, at the latest at the start, and file a Dimona STU with the planned hours in advance. Ask the student for a Student@work certificate showing the hours they have left.
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Sources
Every amount and deadline on this page was checked against these official sources, last consulted on .