Student solidarity contribution

RecommendationVerified

Budget the employer contribution and withhold the student portion when reduced regime conditions are met.

ONSS 2026/3 instructions set the solidarity contribution at 8.13% of remuneration: 5.42% borne by the employer and 2.71% borne by the student. Prior Dimona STU and compliance with conditions excluding ordinary contributions are essential.

The employer contribution to the Asbestos Fund of 0.01% is added when applicable. The page indicates collection generally in the first and second quarters, subject to different royal decree. Do not present 5.42% as the guaranteed total employer cost for any period.