Dimona Limosa

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Dimona, Limosa, SRD, DmfA and social balance sheet

Reporting this information is quick nowadays: new employees can be declared using Dimona, foreign workers using Limosa, and so on. Are you also familiar with the declarations for social risk, multifunctional social security and your social balance sheet?

Dimona

Dimona (immediate declaration) is the online service for employers to inform the NSSO of the entry and departure of employees.

You can use Dimona to declare that an employee:

  • is entering employment at your company;
  • is leaving employment at your company;
  • will be working for you for a longer or shorter period than expected.

Dimona: social insurance without the wait

With Dimona you can create a secure staff database. It conveniently receives the relevant data from the Crossroads Bank for Social Security (CBSS). This way your social security data is always kept up to date! 

You can: 

  • add new employees;
  • declare one or multiple employees;
  • look up employees or declarations.

Be granted social rights via Dimona

Dimona is also a blessing to the government. They use it to:

  • quickly identify employees;
  • gain a clear overview of the relationship between employer and employee;
  • grant social benefits to employees.

The effectiveness of Dimona relies on accurate information being provided. So fill in your declaration correctly and punctually to prevent the loss of social rights.

Starting your own business in the near future? Partena Professional is happy to guide you through the process.

Limosa

Limosa is a declaration tool for foreign workers. Since April 1 2007, their foreign employers have had to notify the Belgian government of their employees' activities in advance. This is to ensure clarity with respect to the employment of foreign workers in Belgium. In this context they are mainly concerned with their rights and employment conditions.

Limosa is also good news for companies, because it makes administrative obligations a lot easier to fulfill. Simplify the drawing up and tracking of:

  • company rules;
  • documents for part-time employees;
  • staff register;
  • individual account;
  • wage settlement.

Want to be absolutely sure you're declaring your foreign employees correctly? Contact Partena Professional.

Social risk declaration

Sometimes employees are no longer fit or able to carry out their jobs due to social risks. For example:

  • an illness or accident;
  • maternity cover arrangements;
  • an occupational accident;
  • unemployment.

The government compensates for this loss of salary with a replacement income: full- or part-time. However, in this case, the employer must declare social risk (SRD, Social Risk Declaration) by digitally sending their social security details to the relevant sectors .

Need help understanding social risk declaration? The experts at Partena Professional are standing by to help.

Multifunctional social security declaration (DmfA)

Employers forward all information about the salary and working hours of employees with the multifunctional social security declaration. All social security institutions use this information to pay out compensation and grant rights for:

  • health insurance;
  • unemployment;
  • pensions;
  • occupational accidents;
  • occupational disease;
  • child benefit;
  • annual leave.

Would you like to know more about the multifunctional declaration? Partena Professional will be happy to tell you more.

Social balance sheet

What is the social balance sheet?

The social balance sheet is a tool used by companies to report on their employment situation and on the training activities followed by their employees.

The social balance sheet must be given to the works council or, where there is none, to the union delegation; in the event that there is neither, the social balance sheet can be consulted by employees at the location where the company rules are kept.

The social balance sheet contains the following information:

  • the status of the employed persons;
  • a table of the staff movements over the course of the financial year;
  • the status, with remarks, of the training activities followed by the employees, the cost of which is at the expense of the employer.

Up until 31 December 2016, global initiatives in relation to training had to amount to 1.9% of the wage bill. Since 1 January 2017, this objective has been converted into an inter-professional objective of an average of 5 days training per year per full-time equivalent.  Employers will therefore continue to report on efforts made in relation to training through the social balance sheet.

What are your specific responsibilities as employer?

It is primarily the following kinds of enterprises that are obliged to draw up a social balance sheet:

  • Belgian enterprises that are required to make their financial statements and a social balance sheet public and that employ staff;
  • enterprises that are required to present a social balance sheet to the NBB;
    • hospitals that are not registered as commercial limited liability companies or large to very large non-profit organizations;
    • other private legal entities (e.g., non-profits, foundations) that employ at least 20 people (in full-time equivalents);
    • enterprises under foreign law that have established a branch or center of activity in Belgium; their social balance sheet contains only the details relating to their branches and centers of activity in Belgium, whereby all the branches and centers of activity are considered to be one entity.

Detailed information is available on the site of the National Bank of Belgium.