What is it and who is it for?
The 25-day rule – also called ‘article 17’ or ‘monitor status’ – mainly applies to activity organisers, leaders or playground monitors, holiday camp leaders etc.
The work must be done:
- within an organisation accredited by the government that organises socio-cultural education,
- outside of ordinary work or school hours or during the school holidays.
You can be an ‘occasional socio-cultural worker’ and apply this scheme whatever your main job or status: employee, unemployed person, student, pensioner, self-employed person etc.
Payment, limits and maximums
You can apply this scheme for a maximum of 25 days per year per occasional worker. Every day worked – even if it is only for a couple of hours – counts as one day. We advise you to draw up a new daily contract for each day.
The worker must be paid a gross wage just like an employee of the organisation, which means that they have to be paid according to the pay scales that apply in that sector or organisation. Besides that, it is possible to contribute to the cost of their travel between home and work, just as it is with employees.
Paperwork and obligations
The 25-day rule is actually a kind of employment contract of limited duration. So the organisation is effectively an employer. That entails paperwork.
There always needs to be a contract between the organisation and the worker. You can download sample contracts from the Sociare website.
The employer also needs to file a Dimona declaration at least one day before work begins. The employer uses this digital declaration to inform social security who was working that day. Dimona defines this type of employment contract as ‘employee type A17’.
To calculate pay, it is best to work with a payroll company: an organisation that deals with certain administrative tasks for other employers. They will calculate the worker’s pay, pay their prepaid income tax to the tax authority and provide the required tax slips (281.10).
The 25-day rule provides for wage administration. It means that as an employer, you will rely on a payroll company.
Combinations with other payments and statuses?
Generally speaking, you are not allowed to combine or alternate different employment statuses for the same task done for the same organiser. In other words, you cannot use the 25-day rule to work until the annual maximum is reached and then switch to another system.
There is an important exception for student work. You can combine the 25-day rule with student work in a single calendar year. That means you can start by working for 25 days under the 25-day rule and then work another 475 hours as a student.
If you are unemployed, you are obliged to inform the social security office that you are working under the 25-day rule. If you receive unemployment benefits, you have to cross off the days that you have worked under the 25-day rule on your benefit card.
Taxes and social security
If you meet the conditions, you will not pay any social security contributions (RSZ) on this work.
However, you will pay income tax:
- 27.25% on amounts up to 500 euros
- 32.30% on amounts between 500.01 and 650 euros
- 37.35% on amounts above 650 euros
The income tax is deducted from your gross pay. What remains is the net pay, the amount that the employee receives in their account.