Hiring Staff

Steps to Take at the NSSO

When you hire one or several workers for the first time, you must:

• identify as an employer with the NSSO
• submit an immediate employment declaration (Dimona)
• complete a quarterly multifunctional declaration

Identifying as an Employer with the NSSO

Identification with the National Social Security Office (NSSO) can be done via the Wide online service accessible on the portal site of Social Security.

Making a "Dimona" Declaration

When you hire staff, you must submit an immediate employment declaration (DIMONA) to the NSSO.

The process is mandatory for all employers in all sectors of activity and can only be done electronically.

Through this declaration, the NSSO is informed that an employee has been hired within the company.

Each employee is assigned a personalised Dimona code which allows the social security bodies to immediately find the information relating to the identity and the employment relationship between the employer and the employee, as well as any changes to it, (e.g. an employee’s) departure. This way, the information needs to be provided only once.

Wide is directly integrated directly into the Dimona online service, enabling any new employer to declare their first employee when identifying themselves to the NSSO.

Making a Quarterly Multifunctional Declaration

In addition, you must file a quarterly multifunctional declaration (Dmfa)  with the NSSO of the remuneration and working time data of all your employees.

How Much Do These Steps Cost?

These formalities are free of charge, if you complete them yourself.

However, a fee is charged if you use the services of a business counter or a social secretariat. Other intermediaries can also help you for a fee (specialised offices, employers' organisations, etc.).

More Information

All useful information and forms are available on the social security portal site. The NSSO website "jeveuxengager.be" also offers a practical overview of all the information you need as a future employer.

National Social Security Office (NSSO)
Place Victor Horta 11
1060 Brussels
Tel.: +32 2 509 59 59
E-mail: contact@onss.fgov.be
Website of the NSSO - https://jeveuxengager.be/
Instructions administratives

Affiliation to a Certified Social Secretariat or a Social Services Provider

Employers can call upon the services of  a certified social secretariat or a social services provider to fulfil their social obligations, including those to the National Social Security Office (NSSO).

Social services providers and social secretariats are representatives of the employer who deal with the administrative formalities regarding social security institutions on the employer’s behalf. They must also provide the necessary information to enable employers to meet their obligations. Certified social services providers and social secretariats are all private service providers. Their services are thus paid for by the employer-client.

What Is the Difference Between a Certified Social Secretariat and a Social Services Provider?

Social secretariats are bodies recognised and supervised by public authorities. Only certified social secretariats can collect social security contributions from affiliated employers and then pay them to the institutions responsible for collecting social security contributions (mainly the NSSO). The NSSO must be informed of this mandate by means of a document ("proxy").

Often, business counters have a related social secretariat which they will suggest you use.

The list of certified social secretariats is available on the website of the “Union des Secrétariats Sociaux” (Union of Social Secretariats).

Contribution to the Cost of Affiliation to a Certified Social Secretariat

New employers may, under certain circumstances be entitled to a financial contribution from the NSSO to help cover the costs resulting from their affiliation to a certified social secretariat. This contribution may be granted:

• when  hiring the first employee up to a maximum of three employees, provided that the reduction in employers social security contributions for “first employment” has been awarded for that employee;  
• in the hospitality sector.

Other Administrative Formalities

In addition to the steps with the NSSO and the possible affiliation to a certified social secretariat, there are several obligations you need to fulfil:

• affiliation to a family allowance fund;
• affiliation to an insurance fund for accidents at work;
• compliance with legislation on well-being at work;
• compliance with the conditions of employment of workers, etc.

Withholding Tax

Any entrepreneur (self-employed or company) wishing to hire staff must comply with various tax obligations.

If you grant remuneration and benefits of any kind (e.g. the provision of company cars, computers, mobile phones, housing facilities, etc.) to your employees,  you are liable for withholding tax. You are entitled to deduct this withholding tax from the taxable income you pay or allocate.

If you bear the withholding tax that is due yourself instead of deducting it, this constitutes a benefit in kind that is taxable on the part of your employees.

The withholding tax is calculated on taxable remuneration, i.e. gross income minus personal social security contributions.

The withholding tax declaration must be submitted within 15 days after the end of the month or quarter in which the remuneration was paid or allocated.

The withholding tax due must also be paid in full within the same period, unless an exemption from  paying this tax can be applied. In the latter case, you are fully or partially exempt from paying the withholding tax that is due to the Treasury.

There are various exemptions from paying withholding tax. These apply to the following:

• additional work;
• researchers;
• shift work and night work;
• shift work and construction work;
• salary adjustment (AIP);
• start-up companies;
• young employees;
• Employee training;
• …

The conditions and practicalities vary for each of these cases.

In order to corroborate the withholding tax declarations made,  tax slips must  be filed electronically on behalf of each income recipient before 1 March of the year following the year to which the slips relate.

More information on withholding tax can be found in the "Staff and remuneration" section on the FPS Finance’s website.