You are obliged to submit a Dimona declaration for each contract with a flexi-job worker.
The Dimona declaration for flexi-job workers is allocated to type FLX.
The Dimona FLX can be a day Dimona or a period Dimona for a certain amount of time.
You will benefit from reduced NSSO contributions as an employer (or employee) subject to certain conditions. For the employer this means reduced employer's contribution, employees are exemted from the ONSS contribution and advance levy.
Please note:
It's important that this declaration is submitted on time (i.e. 24 hours before the start time of the employment) to the NSSO. If the declaration is made too late, you will not be able to benefit from a reduced NSSO contribution.
You cannot submit the Dimona FLX until the month preceding the quarter of the commencement of employment.
General information
You determine which type for each contract: a day Dimona or a period Dimona.
NSSO base
|
The employer’s NSSO contribution is 25%.
|
Especially for the Dimona declaration
|
•Day Dimona: the date of hiring is equal to the date of leaving and you are obliged to enter the start and finish time.
We recommend day contracts for flexi-job workers. •Period Dimona: the date of entering and leaving must be the same quarter.
Please note: A flexi-job agreement may exceed the quarter but the Dimona declaration may not.
The contract must be uploaded with a new employee number per quarter. A Dimona FLX may overlap another Dimona declaration as long as this is not also a Dimona FLX.
|
Dayregister via GKS or registation via website NSSO or time registration system
|
Apart form the Dimona period you are obliged to register the exact start and end hour of the flexi-job worker. You can do this through the GKS or the NSSO website. From 01/01/2018 a time registration system may also be used.
Please note: This obligation also applies to day contracts but the day Dimona would have to suffice for the purpose of registration. We are awaiting NSSO instructions to confirm this.
|
Specific fields for a flexi-job?
When creating an new contract, Payroll contains the content of the fields below with the Master data specific for a flexi-job:
Group (Contract tab)
|
Select the group of the flexi-jobs: 60 or 61.
These groups are not available standardly. Contact your payroll officer, so he/she can prepare these groups for you..
|
Nature (Type) of contract (Contract tab)
|
Select the value Flexi-job.
|
End date of contract (Contract tab)
|
Complete the end date of the contract.
In case of Day Dimona this date is equal to the date of hiring. In all other cases, complete the end date of the contract.
Please note:
This date can never be later than the end date of the quarter wherein lies the date of hiring (the Dimona declaration must be done every quarter). So, a new contract/employee number must be made in Payroll.
|
Job class (Contract tab)
|
This applies only to the joint committee 302 (hospitality industry).
Select EN : Flexi-job - FLX.
|
Pay category (Contract tab)
|
From 01/01/2024
•select Flexi-job for an employee in the JIC 302 (hospitality industry) •select the pay category that applies (non-hospitality industry) |
Work schedule (Work system tab)
|
The following work schedules are automatically proposed :
•"day contract according to x days per week" if Dimona day (date of hiring = end date of contract); •"short according to x days per week" if it is a contract of a few days (> 1 and < 6). In all other cases, select the work schedule as provided in the written flexible hour employment agreement.
|
Start time (Dimona tab)
|
Only in case of a Day Dimona (date of hiring = end date contract).
Complete the start time of the contract.
|
Finish time (Dimona tab)
|
Only in case of a Day Dimona (date of hiring = end date contract).
Complete the end time of the contract.
|
|
Where can I make a Dimona declaration for flexi-job workers?
There are various ways to send the NSSO a Dimona declaration. It's important that this declaration is submitted on time (i.e. before the start time of the employment) to the NSSO. If the declaration is made too late, you will not be able to benefit from a reduced NSSO contribution.
Where can you submit the Dimona declaration?
The Dimona declaration is submitted more than 24 hours before the start of the contract.
If the Dimona declaration for a flexi-job is submitted more than 24 hours before the contract starts, you can submit the declaration:
•via Payroll. When creating a new contract or adding a new employee in Payroll, the Dimona details will be immediately (and automatically) forwarded to the NSSO. The contract will not be frozen before this. •via the Dimona tool on the SD Worx website.
When you pass on the details via the Dimona tool on the SD Worx website, these details will automatically end up in Payroll. The contracts may be completed if required. See also: Completing a contract. •via the Dimona application on the NSSO website (https://www.socialsecurity.be/site_nl/employer/applics/dimona_new/index.htm).
You can do this using your PC or your smartphone, tablet or mobile phone.
These details will automatically end up in Payroll. The contracts may be completed if required. See also: Completing a contract. •via the Dimona line for an SD Worx flexi-job worker in the hospitality industry. You can also call the premium phone number 0903/36 405 (1.12 EUR/min).
These details are automatically put through in Payroll. If required, the contracts may be completed. See also: Completing a contract. |
If the Dimona declaration for a flexi-job worker submitted on the same day as the employee starts work, you can submit the declaration:
•via the Dimona application on the NSSO website (https://www.socialsecurity.be/site_nl/employer/applics/dimona_new/index.htm).
You can do this using your PC or your smartphone, tablet or mobile phone.
These details are automatically put through in Payroll. If required, the contracts may be completed. See also: Completing a contract. •via the Dimona line for an SD Worx flexi-job worker in the hospitality industry. You can also call the premium phone number 0903/36 405 (1.12 EUR/min).
These details are automatically put through in Payroll. If required, the contracts may be completed. See also: Completing a contract. Important : In order to benefit from the flexible hours status, the declaration must be done before performances.
|
Note
If you as an employer have chosen to submit the Dimona declaration via SD Worx, a contract intent is created in Payroll for every Dimona declaration submitted to the NSSO. This is done irrespective of the method of declaration with the NSSO (via the NSSO website, the SD Worx website, the Vocal Server, etc.).
Example: The company Janssens has chosen to submit its Dimona declarations via SD Worx. On 10 Augustus, the employer submits a Dimona declaration for Piet Segers directly at the NSSO website. Piet’s details are sent to Payroll by the NSSO. A contract intent is created in Payroll.
|
Answers from the NSSO after sending the Dimona declaration
The Dimona declaration will be sent after you create a new contract. You will receive one of three possible answers from the NSSO for an extra.
NSSO gives its approval.
|
The Dimona declaration is OK. The contract may still need to be completed in Payroll.
You can send the contract to SD Worx.
|
NSSO approves with a warning.
|
The Dimona declaration is OK but you cannot send the contract to SD Worx yet.
The requested status may not be used because:
•the employee does not fulfil the conditions for a flexi-job in quarter -3 (quarter - 2 for retired persons); •the Dimona declaration was too late to register the employee as an extra with reduced NSSO contribution.
See also: The Dimona declaration is too late or incorrect. You receive the following message: The Dimona declaration for this contract is accepted bij the SSO, but the SSO has not granted any preferential tariff for social contributions. Draw up a contract dor a less favourable status by cancelling this contract and drawing up a new contract.
Tip
You can look this up at via Employees - Master Data - Dimona tab or Company - Overview of info to be sent. For further details click here.
Via Employees - Master data - Dimona tab
1.Click in the top toolbar on the button (Send for calculation). 2.Select Pay details and corrections (active contracts only). 3.Click the Furtherbutton at the bottom of the screen. 4.Contracts that you cannot forward are preceded by a .
Click on for more information.
Click on to ascertain which employee you can send on to the aforementioned payment period.
Via Company - Overview of info to be sent
1.Check if there are contracts in the groups of flexible hours workers requiring action before they can be forwarded. 2.If yes, click on x employees require action before they can be sent. 3.Check if the message is there. |
The employee can no longer belong to the group of flexi-job workers.
1.Go to the Master Data of the contract. 2.Remove the contract via the button Remove contract. Contact your payroll officer if there is no button. 3.Make a new contract for an ordinary employee. |
NSSO issues an error message.
|
The Dimona declaration is rejected. Cancel the contract. Create a new contract and send a new Dimona declaration.
Example: a Dimona FLX already existed for the period in question.
|
|
What action should you take if the contract changes?
Please note:
Contract changes must always be made in Payroll. Changes made through other channels are not valid.
Changes made through other channels are only taken into account if the contract is present in Payroll as a contract intent.
Bear in mind that altering the start time will require a new Dimona declaration. This Dimona declaration must be sent from Payroll to the NSSO and this may take a few hours on busy days! If the declaration is not submitted to the NSSO before the start time of the employment, the NSSO considers the declaration to be late. You will no longer benefit from a reduced NSSO contribution.
What should you do if the starting hour changes for the flexi-time worker with day contract?
If a flexi-job worker starts work earlier than originally indicated in the Dimona declaration, you must report the actual starting time electronically to the NSSO before the contract starts.
You are obliged to register the exact start and end hour of the flexi-job worker with a period Dimona through the GKS or the NSSO website.
How to change the start of end hour of the contract ?
1.Go to the Master Data of the contract. 1.Select the Dimona tab. 2.Change the start time and/or end time. 3.Click on Save. |
What should you do if the end hour changes for the fexi-time worker with day contract?
If a flexi-job worker works longer hours, the employeur has 8 hours to report the actual end time electronically to the NSSO.
If the end hour was originally set between 20:00 and 24:00, the employer can report the actual end time electronically to the NSSO until 8: AM. If the employeur stops wroking erarlier, the employer must report the actual end time electronically to the NSSO before 24:00 (= between thet actual end time and midnight).
You are obliged to register the exact start and end hour of the flexi-job worker with a period Dimona through the GKS or the NSSO website.
How to change the start of end hour of the contract ?
1.Go to the Master Data of the contract. 1.Select the Dimona tab. 2.Change the start time and/or end time. 3.Click on Save. |
What should you do if the flexi-time worker does not come to work?
If a flexi-job worker does not come to work, you must state the cancellation of the Dimora declaration electronically to the NSSO before midnight of the day of commencing service.
If the declaration runs over two days (e.g. start time is 22.00 and finishing time is 06.00) the date of hiring will however be same as the date of leaving service. The cancellation must be made before the end of the first day.
How to cancel a contract?
1.Go to the Master Data of the contract. 2.Remove the contract via the button Remove contract. Contact your payroll officer if there is no button. 3.Make a new contract for an ordinary employee. |
Can you move the employment start date forward by one day?
No, in that case, you have to create a new contract for one day.
|
Can you move a day contract forward of extend it?
No, in those cases, you have to create a new contract.
|
|
The Dimona declaration is too late or incorrect.
You can only benefit from a reduced NSSO contribution if the Dimona declaration is made CORRECTLY and ON TIME (i.e. before the start time of the employment).
The employee cannot be registered as a flexi-job worker if the Dimona declaration is submitted too late or contains errors.
How to cancel a contract?
1.Go to the Master Data of the contract. 2.Remove the contract via the button Remove contract. Contact your payroll officer if there is no button. 3.Make a new contract for an ordinary employee. |
Was this information useful?
Yes |
No