There is a lot of confusion between the different terms used for students who want to be entrepreneurs or work alongside their studies. At Dexxter, we acknowledge that it is not always clear to what extent the statutes distinguish or overlap between self-employed students, student entrepreneurs and working students . However, there are important differences you should consider. These decisions affect your study, work and financial situation. Let’s view the differences between these statutes in Belgium.
Comparison of statutes ⚖️
| Self-employed student | Student-entrepreneur | Working student | |
| Meaning of statute | Sociaal statuut voor studenten die zelfstandige activiteiten uitoefenen | Recognition by your educational institution. Can be combined with ‘self-employed student’ statute | Student in main activity working |
| Are you currently engaged in self-employed activities? | Yes | Yes or you have concrete business plans | No |
| Enrolled in a social insurance fund? | Yes | Yes or it is yet to happen | No |
| Flexibility between studies and work | Average | Higher | Lower |
| Amount of working hours per calendar year | 600 | 600 | 600+ |
| Social security contributions | 2,71% | 2,71% | 13,07% |
| Entitlement to child benefit* | Yes | Yes | No |
| Holiday money | No | No | Yes |
1️⃣ The self-employed student statute
The status of self-employed student refers to the fact that, in addition to your studies, you carry on a self-employed activity and that you are affiliated to one of the 8 recognised social insurance funds, including Acerta, Liantis or Xerius. There are still some conditions attached to this statute.
- You must be between 18 and 25 years old and engaged in self-employed professional activity.
- When you start, you must meet all the requirements to legally exercise your self-employed activities.
- Furthermore, you are registered to take regular classes at a Belgian or foreign educational institution to obtain a recognised diploma (including attestation, certificate, credit certificate or certificate).
- Finally, you are registered for at least 27 credits or at least 17 teaching hours per week.
You may earn a maximum of €16,861.46 (income year 2024) from your self-employed activities. If you exceed this limit, then you build up the same social rights as a self-employed person in main occupation, which has an amount of consequences. Keep in mind that the final determination of whether your profits fall above or below the limit is only made when you file your personal income tax returns.
Tip:
Until this return is filed, you have the option to add additional professional expenses to still bring your profit below the limit.
If you do achieve a profit higher than €16,861.46 (2024) as a self-employed student, you should take the following into account:
Loss of tax benefit as a self-employed student
As a self-employed student, you benefit from an exemption on a significant part of your profit, for which you do not have to pay social security contributions. But this exemption only applies to self-employed student status.
Loss of the Growth Package (child allowance) for parents
Based on €16,861.46 annual profit, your social insurance fund will automatically convert you from student-employed student to self-employed in main occupation.
Consequently, your parents will also lose their entitlement to the Growth Package, because by definition, as a self-employed in main occupation, you are already working, even if you are actually still studying at that time. View here what is best to do if you are over the earnings limit anyway.
The pros and cons as a self-employed student
| ✅ Advantages | ❌ Disadvantages |
| Reduced social security contributions | Prerequisites for student status |
| Flexibility | Time pressure |
| Favourable tax rate | Limited social benefits |
| Practical experience | Financial uncertainty |
| Entrepreneurship support | Legal obligations |
2️⃣ Student-entrepreneur
Student-entrepreneur status is a statute offered by educational institutions. Many educational institutions offer students certain facilities, such as rescheduling exams or internships, under certain conditions through this specifically ‘student-entrepreneur’ statute.
These students are either already entrepreneurs, or they are developing their ideas and considering possible entrepreneurship. The institution-specific ‘statute’ consists of facilities and has no direct legal consequences. Entrepreneurial students can thus better align their study obligations with their self-employed activities. If you are already (or want to become) a self-employed student and this self-employed activity sometimes clashes with your class and/or exam schedule, it is best to apply for this statute.
The nature and extent of support available and the conditions to be met vary greatly from one setting to another. It is important for students to understand the specific conditions and restrictions from their settings in order to have realistic expectations.
3️⃣ Work student
A working student is someone who works and combines this with studying as their main activity. The ‘working student’ statute is often used for students who perform more than 600 hours of work during a calendar year. If you meet specific conditions, you can use study facilities to combine work and study more efficiently. From the 601st hour, you pay normal social security contributions. As a result, you can no longer work under a student contract and lose the benefit of lower social security contributions.
Tip:
A summary of the difference between student and working student:
- Maximum 600 hours worked = student = solidarity contribution of 2.71%
- More than 600 hours worked = working student = social security contributions of 13.07%
Working student and child allowance
Between the ages of 18 and 25 years, a working student can continue to work while keeping the Growth Package. The conditions for a working student:
- Working a maximum of 600 hours yearly with a student contract (with reduced social security contributions).
- Working a maximum of 80 hours monthly with another employment contract (with normal social security contributions).
- Working as self-employed but not self-employed in main occupation.
- Participating in a paid internship agreement.
- Working within a system of alternate learning and working.
- Not receiving social benefits, although a living wage or compensation for voluntary work are allowed.
The pros and cons as a working student
| ✅ Advantages | ❌ Disadvantages |
| Financial independence | Time pressure and work-life balance |
| Gaining practical experience | Study longer by combining work and study |
| Networking | Increased social security contributions if you work more than 600 hours per calendar year |
Which path do you choose?
Dexxter stands ready to support you if you are interested in starting up a sole proprietorship. Are you currently a student or working student looking to step into the wonderful world of entrepreneurship? Then be sure to view the complete 10-step plan so that you can start your business in good shape!
Whatever path you take, Dexxter is here to help you navigate and thrive in both your academic and professional journey. Try our free trial and discover how we can work together to realise your ambitions!
Want to learn more about self-employed student status?
Then follow our quick course specifically for self-employed students now !
Frequently asked questions
What are the obligations during the academic year?
To qualify for self-employed student status, you have to sit exams for a minimum of 27 credits. Passing these exams is not required; participation alone is sufficient. In cases of force majeure, such as illness, an accident, or the death of a loved one, in which you were unable to participate in exams for at least 27 credits, you must provide proof of these special circumstances to your social insurance fund.
How much can a self-employed student earn in 2024
There are three main limits to consider:
| Net Taxable Annual Income | Final Social Security Contribution |
|---|---|
| Less than €8,430.73 | Exempted from contribution |
| Between €8,430.73 and €16,861.46 | Social security contributions of 20.50% (only on profits above €8,430.73) |
| €16,861.46 or more | Minimum contribution of €890.51 quarterly. You will lose your self-employed student status and pay the same contribution as a self-employed person in main occupation (20.5%). |
Am I fiscally dependent as a self-employed student?
Students are considered dependent on their parent(s) for tax purposes if they are part of their parent(s)’ family on 1 January of the assessment year and have limited resources of their own. For each dependent child for tax purposes, the parent(s)’ tax-free allowance is increased, resulting in lower tax liabilities for the parent(s). You are no longer tax dependants when your net subsistence exceeds the €7290 limit. Want to know if you are still dependants? Then calculate your net subsistence here.
Do you retain your right to child benefit/growth package as a self-employed student?
In Flanders, you retain your right to the Growth Package if you meet the conditions for self-employed student status. Except if you pay increased social security contributions, like a self-employed person in main occupation, because your profits exceed €16,861.46. In that case, you lose the right to the Growth Package.
If you are in Brussels or Wallonia, the same regulations apply, with the exception that you cannot work more than 240 hours quarterly. Also, don’t forget that you can work as a job student in addition to your self-employed activities. Here, however, it is important not to work more than 600 hours per calendar year in order to retain your right to the Growth Package.
Do you build up social rights with self-employed student status?
As a self-employed student, you open no or only limited rights to disability, invalidity and maternity insurance, pensions, etc., if you pay no or reduced social security contributions. You do retain the right to reimbursement of medical care as a person dependent on your parents.
You build up the same social ‘rights’ as a self-employed person in main occupation if you pay the same social ‘contributions’ as a self-employed person in main occupation. By calculating how many social security contributions it is best to be paid as a self-employed student, you will never face any surprises.
What is the difference between student job and working student?
As a work student, you have a maximum limit of 600 hours per calendar year for work. However, there is no limit for work students. If you want to work more than 600 hours per calendar year as a job student, you have the option of working as a work student from the 601st hour onwards at an increased social security contributions of 13.07%.
How much can you earn as a work student?
In 2024, a working student is allowed to earn unlimited additional income without losing their child benefit. There is no specific income limit that affects entitlement to the Growth Package or other social benefits. Once you work more than 600 hours per calendar year, you do lose the right to child benefit and reduced social security contributions.
Further, you are no longer tax-dependent when your net subsistence exceeds the €7290 limit. Taking these things into account, you can earn as much as you want.
