Professional Immersion Conventions: Social Security contributions due as from 1 January 2013

As from 1 January 2013, declare the trainees under Professional Immersion Conventions to the ONSS/RSZ via DIMONA and Dmfa, and pay social security contributions on the compensation granted to them.The Royal Decree of 11 February 2013 provides with retroactive effect as from 1 January 2013 that trainees working under professional immersion conventions must be covered by the social security regime under the same conditions as apprentices.

The Professional Immersion Convention, established by the Programme Act of 2 August 2002, is designed to govern all forms of apprenticeship or company training that are not specifically covered by other legal provisions. Its main objective is training. The trainee can claim a minimal monthly compensation during the training (currently EUR 751 gross).

The Royal Decree of 11 February 2013 considers trainees working under Professional Immersion Conventions to be equivalent to apprentices for social security purposes.

That means that employers are required to pay social contributions for trainees to the ONSS/RSZ (NOSS) as from 1 January 2013, as follows:

- until December 31st of the year of their 18th birthday: limited social security coverage for yearly vacation (blue-collars), work accidents and professional sicknesses regimes;

- as from 1 January of the year of their 19th birthday: full coverage in the social security regime.

Consequently, the ordinary ONSS/RSZ contributions are due on the compensation granted to the trainees.

As a result, the trainees under Professional Immersion Conventions must also be declared via DIMONA.

> Action point

As from 1 January 2013, declare the trainees under Professional Immersion Conventions to the ONSS/RSZ via DIMONA and Dmfa, and pay social security contributions on the compensation granted to them.