Module: PYBE | Molga: 07 | Currency: EUR | Region: Europe
Field | Detail |
Statutory | ONSS (13.07% EE + 25% ER), Dimona declarations, PP, eco-vouchers |
Tax | PP (Précompte Professionnel) withholding tax |
Key Feature | Dimona e-Declaration & ONSS |
Pay Frequency | Monthly |
Banks | BNP Paribas Fortis, KBC, Belfius |
Belgium-Specific Highlights
Dimona (Immediate Declaration of Employment):
- Mandatory e-declaration on day of hire/departure to NSSO (ONSS)
- Real-time API connection in ECP for automatic Dimona generation
- Dimona types: DWD (day worker), STU (student), FLX (flexi-job), RSQ (multi-employer)
Eco-vouchers & Meal Vouchers:
- Meal vouchers: employer pays EUR 6.91 face value, employee EUR 1.09 (max EUR 8 total)
- Eco-vouchers: max EUR 250/year; not subject to ONSS if CLA 98 compliant
- Configure IT0014 for meal voucher/eco-voucher distribution
Chapter 5.5: DmfA (Déclaration multifonctionnelle/Multifunctionele Aangifte): quarterly ONSS declaration; Bedrijfsvoorheffing (PP): monthly withholding return Form 274; Social balance sheet (bilan social): annual headcount and training data; Work accident insurance (assurance accidents du travail) premium