Professional immersion agreements - Modification of the social security treatment since 1 July 2015

Trainees hired under a professional immersion agreement starting on 1 July 2015 (at the earliest) are no longer subject to social security contributions except if they are hired in the framework of alternating periods of work and periods of training/study, so-called “work with alternating training”.

Since 1 January 2013, all trainees bound by a professional immersion agreement were considered as “apprentices” for the application of the social security legislation.

As a result, as from 1 January of the year of their 19th birthday, they were subject to ordinary social security contributions (before that date, the social security coverage was limited to the annual vacation).

Following a change of legislation, that came into force on 1 July 2015, this social security scheme will now only be applicable to trainees under a professional immersion agreement hired in the framework of “work with alternating training”. This “work with alternating training” must meet several specific criteria prescribed by Royal Decree such as, for example, the collaboration with a school.  

As a result, if they are not following “work with alternating training”, trainees concluding a professional immersion agreement taking effect as from 1 July 2015 (at the earliest) are no longer subject to social security contributions.

However, the former provisions remain applicable to the professional immersion agreements which started before 1 July 2015 and this until the end of such agreements.

Action point
If you concluded professional immersion agreements starting on 1 July 2015 (at the earliest), the hired trainees are not subject to social security contributions except if they are following a “work with alternating training” programme.