Dimona

You may have heard the word “Dimona” mentioned at some point, but what exactly does it mean? We are ready to tell you all about this essential electronic declaration in Belgium. Read on to find out what Dimona is, why it’s important and when to file a declaration.

WHAT IS a DIMONA?

Dimona staat voor ‘Déclaration IMmédiate – ONmiddellijke Aangifte’. Dimona is an electronic notice that employers in Belgium are required to submit to the National Social Security Office (NSSO). It serves as a declaration for both hiring and leaving employees, in both the private and public sectors. This declaration is done through the online platform Dimona.

Through the Dimona service you can:

• Report that you are hiring a new employee. (Dimona IN)
• Indicate when an employee leaves employment. (Dimona OUT)
• Communicate changes in an employee’s working hours.

It is important that the Dimona IN is done before the start of work performance. The Dimona OUT must occur no later than the first business day following the date of the last performance.

why dimona?

Dimona is vital to the smooth handling of administrative matters in the Belgian social security system. The government uses Dimona data for several reasons, including:

• Fast identification of employees: Electronic declaration allows employees to be identified quickly and efficiently, contributing to the smooth processing of administrative procedures.
• Irrefutable bond between employee and employer: Dimona helps unambiguously and uniformly establish the relationship between an employee and an employer.
• Social benefits award: Correct and timely Dimona filings are essential to ensure that employees receive their social benefits on time. Late or inaccurate declarations can lead to delays in the payment of, for example, vacation pay, child support or maternity pay and the awarding of training vouchers.
  

Moreover, it is especially important for certain categories of workers to make timely declarations in the context of favorable contributions for these workers. For example, if you make the Dimona declaration for a student, casual employee or flexi-job late, the automatic consequence is that the advantageous contribution calculation for this particular category is cancelled.

The Dimona declaration is mandatory for all employees, including:

• job students
• casual workers
• flexi employees and permanent employees with target reduction in the hospitality industry.

Exceptions:

• volunteers
• some interns
• persons working under a PWA employment contract
• casual workers who go to work for county and local governments.