Updated on May 15, 2020
Are you, just like many other working students, working extra hours in order to cope with the coronavirus crisis? In the supermarket maybe, or in a food company? If so, you now get some extra support. The government has decided that your hours worked in the second quarter of 2020 do not count towards your quota of 475 hours, while you still remain entitled to reduced social security contributions. This measure applies to all working students and is not limited to one particular branch of industry.
If you are working a lot of hours during the coronavirus crisis, it is possible that according to the normal rules you lose (a part of) your child allowances. In order to prevent this, the regional institutions granting the child allowances have worked out an exception rule for the year 2020.
According to the normal rules, young people (who are born at the latest on 31 December 2000) in Wallonia lose their child allowances if they work more than 240 hours a quarter (except in the months of July, August and September). However, as an exceptional measure in 2020, from January up to and including September you are allowed to work more hours as a working student without losing your child allowances. Your revenue and your number of worked hours have no consequences for the entitlement to child allowances during that period.
Normally speaking, in Flanders you may not work more than 475 hours a year as working student, otherwise you lose your entitlement to child allowances. In the year 2020 the hours you have worked during the second quarter (months of April, May and June) will exceptionally not count towards the calculation of your total.
The German-speaking community
The rules for the German-speaking community are not based upon a maximum number of hours. As such these do not need to be adapted for you to be able to work more hours in the second quarter without losing your child allowances.
As far as Brussels is concerned, no new rules have been announced yet. We will communicate any future announcements here as they occur.
Taxes paid by your parents
If you are working a lot of hours during the period of the coronavirus crisis, you are also earning more. Under the usual rules, you run the risk of no longer being considered dependent on your parents for tax purposes. You can read more about this dependency on our page ‘Do my parents have to pay more tax?’.
In these exceptional circumstances, however, the legislation is about to be adapted. Your revenue as student in the second quarter will not count towards any decision concerning your fiscal dependency.