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Declaring/cancelling Dimona

Declaring/cancelling Dimona

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Declaring/cancelling Dimona

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Dimona (Déclaration Immédiate / Onmiddellijke Aangifte) is the immediate declaration of employment.
Every employer is obliged to inform the RSZ (National Social Security) when:

•he recruits an employee or

•an employee leaves his company.

 

Some facts about Dimona:

hmtoggle_plus1        When do you have to make a Dimona declaration?

You have to make Dimona declaration every time an employee enters or leaves service.

The immediate declaration of employment must be announced no later than when the employee starts work.
Of course, the declaration may also be made before that!

The end of the employment relationship must be reported no later than on the next working day via Dimona.
A working day is considered to be any normal day of activity for the company.

hmtoggle_plus1        How do you request the Dimona declaration?

This Dimona declaration can be done in a number of different ways.

hmtoggle_plus1        Dimona declaration via Payroll

When creating a new contract or adding a new employee in Payroll, the DImona details are immediately (and automatically) forwarded to the RSZ. The contract will not be frozen before this.

hmtoggle_plus1        Dimona declaration via the Dimona tool on the website of SD Worx.

When you pass on the details via the DIMONA tool on the website of SD Worx, they automatically go through to Payroll.

The contracts can - if necessary - be completed.

See also: Contract completion.

hmtoggle_plus1        Dimona declaration via the Dimona line of SD Worx.

For declaring extras (casual employees in the hospitality industry) you can also use our special telephone number: 0903/36 405 (€1.12/min.).

These details are automatically put through in Payroll. The contracts can - if necessary - be completed.

See also: Completing a contract.

 

hmtoggle_plus1        Can you cancel a DIMONA declaration?

The contract can be removed so long as the DIMONA for a new contract has not been sent in!  

hmtoggle_plus1        Dimona details in Payroll

Dimona data can be found via Employees in the screen Fixed data - tab Dimona.

The information displayed depends on the contract type (blue-collar worker or white-collar worker, student, occasional worker in the hospitality industry (extra), ...).

See also:

•Dimona declaration for students (general information, extended information)

•Dimona declaration for occasional workers in the hospitality industry (extras) (general information, extended information)

hmtoggle_plus1        Dimona declaration for students

As from 1 January 2017, there is a new arrangement for students with solidarity contribution:

Maximum number of hours

Students can be employed subject to a solidarity contribution for a maximum number of working hours per calendar year:

•From 1 January 2025: 650 hours

•From 1 January 2023 to 31 December 2024: 600 hours

•From 1 January 2017 to 31 December 2022: 475 hours

These hours may be freely chosen and spread over the entire calendar year, possibly with different employers.

Solidarity contribution

One uniform solidarity contribution applies.
8.13% for the whole calendar year: 5.42% to be paid by the employer and 2.71% by the student.
As soon as a student works more than the maximum number of hours in a calendar year, the hours above the maximum must be declared subject to a full NSSO contribution.

Student contract

You can conclude a student contract for a maximum of 12 months. Up to and including 2011, this was limited to 6 months.
This period of 12 months must be interpreted as being an uninterrupted period of 12 months' employment with the same employer. Once a student has been in uniterrupted service with a particular employer, he can no longer be recruited by that employer with a student contract, but only with a standard employment contract. It will only be possible for that student to be employed again with a student contract for another maximum period of 12 months if there is a real interruption to the employment relationship between the student and the employer before the first 12-month period expires.
Concluding a student contract has nothing to do with the fact of whether the student will be declared for a solidarity contribution or a full RSZ contribution.

Sanction

If the RSZ discovers that in the past calendar year more than the maximum number of hours were declared for solidarity contributions for a student, an employer who has not followed the rules according to the situation will have to transfer all the hours surpassing the maximum number of hours of the employment to full Social Security contribution liability. The RSZ will inform SD Worx about this via a modified declaration on the DmfA.

Checks

The RSZ will carry out very specific checks on student employment. The customer will have to report via Dimona how many hours a student will be working for him under the solidarity contribution. Using the application on the RSZ site (www.studentatwork.be) this number can be consulted by the student and future employers.

It is important to do a Dimona in time, in order to be entitled to the solidarity contribution hours.
That means that the Dimona must be done before the student starts working.

See also:
Click here for more information about the DIMONA declaration for students in Payroll.

hmtoggle_plus1        Dimona declaration for occasional workers in the hospitaility industry (extras)

Occasional workers in the hospitality industry or extras are employees who are employed in a business operating in the hospitality industry (hotels, restaurants, bars, cafés, etc.)

•under one-day contracts

•whose employment contract is for a fixed term or for a clearly defined set of duties

•during maximum 2 consecutive working days

•with the same employer

•to deal with an exceptional increase of work

•or to carry out an exceptional job (weddings, funeral meals, banquets, receptions, etc.).

 

A new ruling applies for these employees from 1 October 2013.
For contracts with an employment start date as from 1 October 2013, the old Dimona full or light ruling no longer applies.

Choice of full or light Dimona?

When recruiting the first employee, an employer in the hotel/catering [hospitality] industry must choose which Dimona he will apply (full or light). The choice he makes is final until the end of the calendar year. If the employer wishes to change his choice, the new choice must be announced by 1 October of the current calendar year.

Click here for more info about the choice between full and light Dimona.

Note

In the left panel, select the desired quarter and (double-) click on Go
 

hmtoggle_plus1        The main features of the full Dimona (summarised)

The main features of the full Dimona (summarised):

•the correct start- and finishing time must be mentioned when requesting the declaration;

•if in reality the start- or finishing time differs from the hours stated in the declaration, a corrected declaration must be entered;

•the employer must keep a separate attendance register or register for working-hour arrangements.

hmtoggle_plus1        The main features of the light Dimona (summarised)

The main features of the light Dimona (summarised):

•only the correct start-time need be mentioned when requesting the declaration;

•if in reality the start-time differs from that stated in the declaration or if the extra does not start working (for example, he does not turn up), a corrected declaration must be entered;

•in the declaration, the employer must state a time-block of 5 hours (if the extra works 5 hours or less) or 11 hours (if the extra works more than 5 hours)

•for interrupted jobs (so-called 'service coupé'), a time-block of 11 hours must always be declared;

•the employer must keep and fill in a written register for working-hour arrangements, mentioning the ID details of the employee, his reference job, the effective start- and end-time and the time and duration of his breaks;

•the employer must request this register from the 'Waarborg en Sociaal Fonds'.

 

For contracts as from 1 October 2013, for occasional workers in the hospitality industry (extras) you will need to choose between:

•Set Hourly rate Extra hospitality industry
The employer's NSSO contribution is calculated at 7.5 EUR/hour (max 45 EUR/day).

•Set Day rate Extra hospitality industry
The employer's NSSO contribution is calculated at 45 EUR/day.

In the event of an incorrect or late Dimona declaration, you have no choice. No account is taken of the reduced employer’s NSSO contributions.
The occasional worker in the hospitality industry (extra) then has a No set rate Extra hospitality industry contract.

See also: Dimona declaration for occasional workers in the hospitality industry (extras)

hmtoggle_plus1        Dimona declaration for flexible hour workers

As of 1 December 2015, the system of flexi-job workers employed in the hospitality industry (joint industrial committee 302) has been in place. Since then, new sectors and areas of application have emerged.
As of 1 January 2024, in addition to an expansion of the sectors, some fundamental things have also changed.

You can find more information about flexi-jobs from 01/01/2024 on Ella and Q&A.

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