social security - FOD Sociale Zekerheid

C. Extension of the salaried persons' schemeFor the sake of social protection, the salaried persons' scheme has been extended to those employeeswho are not linked with a labour contract and who are employed in specific circumstances, e.g.certain researches with a doctoral scholarship or the doctors who follow the training to becomespecialists and artists under certain conditions.D. Non-submission to the salaried persons' schemeEven if a labour contract exists, some categories of employees are not subject to the generalsocial security scheme for salaried persons, such as:- employees who perform a social-cultural activity for a maximum of 25 days per year (inspecific circumstances);- students who work under an employment contract for students during maximum 46working days, split up into two periods of employment: a first period of 23 days duringthe months July, August and September and a second period of 23 days during the first,the second and the fourth quarter of the year, only during the periods during whichthey are not obliged to attend courses in their educational establishment. For the 23 daysof employment during the months July, August and September, a solidarity contributionof 5% at the expense of the employer and of 2.5% at the expense of the employee isdue. Moreover, within the framework of the employment contract for students, a specialcontribution of 12.5% is due on the wage of the students who are employed outside theperiod July – September: 8% at the expense of the employer and 4.5% at the expenseof the employee.E. Merchant seamenFor historical reasons 1 and because of the exceptional circumstances under which the professionis exercised, the merchant seamen are withdrawn from the general scheme for salariedworkers. For this category of employees, there is a separate social security scheme with itsown administrative and financial structure. The Relief and provident fund for seafarers sailingunder the Belgian flag (HVKZ – CSPM) collects and distributes the social security contributions ofthe ship-owners (employers) and the seamen (employees) and also pays out the benefits ofthe sickness and invalidity insurance to the seamen. The HVKZ – CSPM, a public social securityinstitution, is managed with parity of representation.1 The law of 21 July 1844, on the basis of which the Relief and provident fund for seafarers sailing under the Belgian flag (HVKZ – CSPM) wasfounded, is the oldest social security law in the Belgian history.20