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a man working on his laptop. Success key 2 DIMONA(Payroll Belgium)

Success key 2: DIMONA declaration

What is DIMONA ?

DIMONA (Déclaration Immédiate/Onmiddellijke Aangifte) is an electronic message by which the employer communicates any entry and exit from service of an employee to the National Office of Social Security (NOSS).

When

If you hire a new employee, the ‘DIMONA In’ formality have to be completed before the first day of employment.

No later than the first working day following the termination of the employment relationship between the employer and the employee, the employer shall make that declaration (DIMONA Out).

Who

All private and public sector employees entering or leaving employment with an employer must be registered electronically with the National Social Security Office (NOSS) via this statement.

Penalty

The non-compliance with your obligations in terms of this declaration can be punished by the application of 3 types of sanctions.

  1. The solidarity contribution

    Failure to comply with DIMONA obligations may result on the payment of a solidarity contribution calculated on a flat-rate basis and at least equal to € 2,500 (amount to be indexed).

  2. Administrative and criminal sanctions

    If your DIMONA declaration is not registered on time, you are liable to the following administrative and / or criminal penalties:

    • imprisonment of 6 months to 3 years and/or a criminal fine of €600 to €6,000
    • an administrative fine of € 300 to € 3,000 (basic amounts, to be indexed).

    The fines imposed on the employer are multiplied by the number of relevant employees. The amount of criminal or administrative fine multiplied cannot exceed the maximum fine multiplied by 100.

  3. The removal of reductions

If you have not complied with DIMONA obligations, you can lose the right of application of social security reductions.

Interested to know more?

For more success keys see our article Success key 1: employment contract.

If you want more information about employment law, social law, payroll law or immigration law, do not hesitate to contact specialists of Pro-Pay at the following e-mail address: bd@propay.be

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