If the person you want to recruit as an occasional worker in the hospitality industry (extra) is also a student, please also bear the following in mind.

•IN ALL CASES, you are required to draw up a written employment contract! This written contract is also compulsory if the student no longer has any days left in the student quota and he is employed as an occasional worker in the hospitality industry (extra).

•If the number of days in the student quota and in the employee quota for extras has been used up, you must employ the employee again under a student contract. In this case, you no longer benefit from the solidarity contribution.

For each contract, you are required to determine whether you want to opt for Set Day Rate or a Set Hourly Rate.

When creating a new contract in Payroll, the content of the following fields for the Master data are specific to an occasional worker in the hospitality industry (extra):

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 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 on the same day

       The Dimona declaration is submitted more than 24 hours before the start of the contract

Note

If you choose 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: Company X has chosen to submit the Dimona declaration via SD Worx. On 10 Augustus, the employer submits a Dimona declaration for Joe Bloggs directly at the NSSO website. Joe's details are sent to Payroll by the NSSO. The contract intent is created in Payroll.

After you create a new contract, the Dimona declaration is sent. You will receive one of three possible answers from the NSSO for an extra.

You can check the NSSO's answers in Payroll at the following screen:

Every employer can employ occasional workers for a limited number of days per year in the hospitality industry (extras) with a Set Day or Set Hourly Rate. The employer (and employee) benefit from a reduced NSSO contribution.
The NSSO provides a contingency of 200 working days per employer and per calendar year. The counter for these 200 days is based on the Dimona declarations.

When does a tenure of employment count as one day?

•every day for which at least one contract (one Dimona declaration) is registered as an occasional worker in the hospitality industry (extra) with a Set Day or Set Hourly Rate.

•every day for which at least one temporary contract (one Dimona declaration) is registered as an occasional worker in the hospitality industry (extra) with a Set Day or Set Hourly Rate.

Note

•Several extras on one day count as one working day of the employer contingency.

•In the panel on the right you will see a link to the Dimona NSSO website. Here you will be able to consult your employer contingency as from 1/1/2014.

See also: The number of days in the employer contingency has been exceeded

Every employee can work as an occasional worker for a limited number of days per year in the hospitality industry (extras) with a Set Day or a Set Hourly Rate. The employer (and the employee) pay a reduced NSSO contribution.
Per occasional worker in the hospitality industry (extra), the NSSO provides a contingency of 50 working days per calendar year.

Note
Focal points when recruiting an employee who is a student.

Note

The counter for these 50 days is based on the Dimona declarations.

What work is considered as one day?

•every day that the employee is employed as an extra with a Set Day or a Set Hourly Rate, irrespective of the number of hours.

•a tenure of employment spread across two days
Example: The start time of a contract is 10pm and the finish time is 6am.

•various services rendered on a single day (also if this work is with different employers)
Example: interrupted tenures of employment (so-called ‘service coupé’).

Note:

•These 50 working days apply per occasional worker in the hospitality industry. The working days are counted across different employers.

•From 1 January 2014, you can log on to Horeca@Work to consult the employee contingency. This website is currently under development.

See also: The number of days in the employee contingency has been exceeded

As soon as you know that you are going to employ an occasional worker in the hospitality industry (extra) for one or more days, you must send a Dimona declaration per service rendered (this is per day). Remember that the contribution must be received by the NSSO on time (i.e. before the start time of the employment) if you want to employ the extra at a reduced NSSO contribution.

If you create a new contract in Payroll, the content of the following fields for Employees - Master data is as follows:

You must maintain the Register for working time schedules.

Attention!

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.

Remember that changing the start time or the type from Set Hourly Rate to Set Day Rate or vice versa, generates 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. In this case, you cannot benefit from a reduced NSSO contribution!

       What action should you take if the extra needs to start work earlier?

       What action should you take if the extra works longer?

       What action should you take if the extra does not turn up for work?

For occasional workers in the hospitality industry (extras) who are declared with a Set Day Rate, you must maintain a Register for working time schedules (previously the Attendance Register).

Contact the Hospitality Industry Guarantee and Social Fund (Waarborg- en Sociaal Fonds Horeca) if you do not have a register and you want to declare extras with a Set Day Rate.

Hospitality Industry Guarantee and Social Fund (Waarborg- en Sociaal Fonds Horeca)
Anspachlaan 111
1000 Brussels
Tel.: 02/513 61 21
Website: www.horecanet.be

As soon as you know that you are going to employ an occasional worker in the hospitality industry (extra) for one or more days, you must send a Dimona declaration per service rendered (this is per day). Remember that the contribution must be received by the NSSO on time (i.e. before the start time of the employment) if you want to employ the extra at a reduced NSSO contribution.

If you create a new contract in Payroll, the content of the following fields for Employees - Master data is as follows:

Attention!

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.

Remember that changing the start time or the type from Set Hourly Rate to Set Day Rate or vice versa, generates 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. In this case, you cannot benefit from a reduced NSSO contribution!

       What action should you take if the extra stops working earlier?

       What action should you take if the extra works longer?

       What action should you taken if the extra does not turn up for work?

As soon as the employer has exceeded his 200 working days in the calendar year, he can no longer employ extras or temporary workers as extras at the reduced NSSO contribution during that particular calendar year.

The employer can employ the employees under a contract as extras with a set rate. The employer (and employee) no longer benefit from a reduced NSSO contribution.
 

Note

The employer can employ the employees under a contract as blue-collar workers, white-collar workers, etc. . However, this requires a written agreement!

Note

Focal points when recruiting an employee who is a student.

As soon as an employee has exceeded his 50 working days as an occasional worker in the hospitality industry (extra) with a Set Day or a Set Hourly Rate (with one or several employers), he can no longer be recruited as an extra with reduced NSSO contribution during that particular calendar year.

The employee is employed with a contract as extra without fixed rate. The employer (and employee) no longer benefit from a reduced NSSO contribution.
 

Note

The employee can also be employed under a contract as a blue-collar worker, white-collar worker, etc. However, this requires a written agreement!

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)!

If the Dimona declaration is too late or incorrect, the extra cannot be declared with a Set Day or a Set Hourly Rate.
The employee must be declared with No set rate Extra hospitality industry. No account is taken of the reduced NSSO contributions.

Modify the following fields in the screen Employees - Master data - tab Contract:

No Dimona declaration needs to be sent following this change.

In all cases, occasional workers in the hospitality industry or extras are employed under one-day contracts. This means the employment start date is the same as the employment termination date.