VAT, payroll and recurring obligations
Payroll Outsourcing in Belgium
Hero
We coordinate your ONSS registration, mandate and payroll cycle for first Belgian hires, with an accredited social secretariat where you want contributions collected.
- Belgian entity and KBO/BCE number first
- Only an accredited secretariat collects contributions
- Coordination, not a social secretariat
Payroll coordination for a Belgian employer
This service is for a foreign company or founder with a Belgian entity that is about to hire a first employee. We sequence the steps from the KBO/BCE number to the first Dimona, then coordinate the monthly and quarterly cycle. VAT identification is a separate file: see registering for Belgian VAT.
We are not a social secretariat and we do not use that name. The ONSS reserves it, and the collection of contributions, to accredited secretariats (ONSS, in French). We do not collect your contributions or hold your net pay. You remain the employer.
What's included
The order of operations
The sequence for a first-time foreign employer: entity and KBO/BCE number, employer identification, mandate, Dimona, accident insurance and work rules.
Choosing and briefing the mandatary
We coordinate the choice between an accredited social secretariat and an unaccredited service provider. The annual list sits in the Moniteur belge (ONSS, in French).
The mandate paperwork
The written mandate contract and the procuration, signed by both sides and notified to the ONSS (ONSS, in French).
The recurring cycle
Monthly pay-run instructions, the quarterly DmfA and Dimona OUT on departure. The accredited secretariat or your payroll function calculates, on your instruction. We do not calculate on our own account.
The documents
We gather what the mandatary and the ONSS ask for, using the checklist further down this page.
Who does what
The employer duties stay with you. The mandatary acts under a written mandate.
- Accreditation
- By the Minister of Social Affairs
- Contributions
- Exclusive right to collect them
- Name
- May use "secrétariat social"
- List
- Annual list in the Moniteur belge
- Accreditation
- None
- Contributions
- May not collect them
- Name
- May not use "secrétariat social"
| Task | The employer | The mandatary | Us |
|---|---|---|---|
| Identify as employer (WIDE) | Employer | May file | We coordinate |
| Sign the mandate and the procuration | Signs | Signs | We coordinate |
| Dimona IN and OUT | Employer in law | May file | We coordinate |
| Monthly pay run | Instructs | Accredited secretariat or your payroll function | We coordinate |
| DmfA and payment | Employer in law | May file | We coordinate |
| Collection of contributions | Pays, if no secretariat collects | Accredited secretariat only | Not us |
| Accident insurance and work rules | Takes the policy, files the rules | May draft the work rules | We coordinate |
Duties by party. Based on the ONSS pages on mandataries and identification, checked on 30 September 2026.
How the process works
Durations are given only where an official page gives one.
Have the Belgian entity
A KBO/BCE number comes first (ONSS, in French). Formation: incorporating a subsidiary in Belgium, a branch of a foreign company in Belgium or the Belgian SRL.
Fix the joint committee
It follows the real principal activity, set with your mandatary or with us. No official duration is published.
Test the Art. 31 question
If a third party is to engage the worker and place them at your disposal, check Art. 31 of the Law of 24 July 1987 first. We raise the question.
Choose the mandatary
An accredited social secretariat collects contributions; an unaccredited service provider may not. Check the annual list. No official duration is published.
Sign the mandate and identify
Sign the mandate and the procuration, then identify through WIDE, form ID122w. A provisional number serves the Dimona at once; the definitive number follows, with no published delay.
File the work rules and insure
Work rules go in within 8 days of their entry into force, whatever the headcount. Accident insurance must be in force on the first day of employment; cover is not retroactive.
Agree the contract, then Dimona IN
Set pay against the sector scale and the CCT 43 floor. File the Dimona IN at the latest when the worker starts working (ONSS, in French).
Run the cycle
Monthly pay run, the DmfA on 30 April, 31 July, 31 October and 31 January, and Dimona OUT by the first working day after the end.
- Have the Belgian entityYouKBO/BCE number first
- Fix the joint committeeYou, with usNot published
- Test the Art. 31 questionYou, with usLaw of 24 July 1987
- Choose the mandataryYou, with usNot published
- Sign the mandate and identifyYou and the mandataryWIDE definitive number: not published
- File work rules and insureYouWork rules within 8 days; accident cover from the first day of employment
- Agree the contract, Dimona INYouAt the latest when the worker starts working
- Run the cycleYou, mandatary, usDmfA on 30 April, 31 July, 31 October, 31 January
Ready to sequence your first Belgian hire?
Tell us the entity, the activity and the start date, and we lay out the steps in order.
Documents you will need
We composed this list from the ONSS pages. It is not an official checklist.
- The entity's KBO/BCE number and articles.
- The legal representative's identity and signing authority for WIDE and the procuration.
- A description of the real activity, precise enough to fix the joint committee.
- Employment terms: function, pay, hours, start date, place of work.
- The worker's identification data for the Dimona.
- Bank details for net pay and for contributions.
- The accident-insurance policy, or a mandate to arrange one.
Belgian requirements for a first employer
Rates are those of the ONSS instructions 2026/3, in force for the third quarter of 2026. The ONSS publishes them in French, so the English wording is ours, not an official translation.
| Item | Rule | Figure or deadline | Source |
|---|---|---|---|
| Employer base contribution | Private-sector workers | 24.92 percent | ONSS |
| Headline employer rate | The ONSS's round figure, not the whole cost | 25 percent | ONSS, contributions overview |
| Extra contribution from ten workers | Employers averaging at least 10 workers | 1.60 percent (1.69 with wage moderation) | ONSS |
| Employee contribution | Withheld at each pay run, not recoverable later | 13.07 percent of gross | ONSS, contributions overview |
| Dimona IN and OUT | Immediate declaration of employment | IN when work starts at the latest; OUT by the first working day after the end | ONSS |
| DmfA and payment | Quarterly, both shares | 30 April, 31 July, 31 October, 31 January | ONSS, DmfA instructions |
| Late DmfA | Not filed by the end of the month after the quarter | EUR 495.79 plus EUR 247.89 per tranche of EUR 24,789.35 due above EUR 49,578.70; none if filed by the end of the second month and you usually file on time | ONSS |
| DmfA corrected ex officio | Missing or inaccurate return | EUR 50.00 plus EUR 4.00 per missing or changed occupation line | ONSS |
| Accident insurance | Compulsory; not part of ONSS affiliation | In force on the first day of employment, no retroactive cover | ONSS, accident-insurance page |
| Work rules | Law of 8 April 1965, whatever the headcount | Filed within 8 days of entry into force | FPS Employment |
Contributions, deadlines and penalties for a first employer. ONSS instructions 2026/3, third quarter of 2026, checked on 30 September 2026.
Problems we solve
A third party employs, you direct
Art. 31 of the Law of 24 July 1987 prohibits lending staff to a user who directs them, outside Arts. 32 and 32bis (FPS Employment, in French). We test an employer of record in Belgium against it, naming no platform.
Hiring before identification
Hiring before the ONSS identification exists means the first Dimona cannot be filed, because only an employer in the repertory can file. We put identification first.
Gross plus about 25 percent is not the whole cost
The 25 percent headline is the ONSS's round figure. Holiday pay, exit pay and sectoral bonuses sit outside it. For wider running costs, see Belgium company annual costs.
Cover not in force on day one
No accident cover is retroactive. Where no policy exists, Fedris affiliates the employer ex officio and charges a fine, not a premium. We confirm the policy before the start date.
A late DmfA
A late DmfA costs EUR 495.79 plus EUR 247.89 per tranche. Nothing is charged if it arrives by the end of the second month and you usually file on time. We keep the four dates on one calendar.
Want the sequence checked against your plan?
Send us the hiring plan and the entity details, and we check the steps against them.
Why work with us
Julien Marchal coordinates payroll with an accredited social secretariat and maps the filing calendar of a new company, in French, English and Dutch.
From our practice: we check the same failure points first, namely hiring before the ONSS identification, an unknown joint committee, cover not in force on the first day and a late DmfA. We order the steps so that each is closed before the next begins.
Related services
- VAT identificationThe other registration after the KBO/BCE number: .
- Foreign companiesWhere the company is not established in Belgium, may be involved.
- An existing companyA Belgian company that already exists.
Frequently Asked Questions
Do you run my payroll or collect my ONSS contributions?
We coordinate. The calculation is done by an accredited social secretariat or by your own payroll function, on your instruction, and only an accredited secretariat may collect contributions. We do not hold net pay and we do not collect contributions. You remain the employer and the declarant in law.
Do I need a Belgian entity before I can put someone on a Belgian payroll?
Yes in practice. The ONSS identifies an employer only against a KBO/BCE number, and only an employer entered in the employer repertory can file a Dimona or a DmfA. Hiring before the identification exists therefore means the first Dimona cannot be filed. Formation comes first, then the payroll steps.
Can I use an employer of record instead of setting up a Belgian entity?
The test is Art. 31 of the Law of 24 July 1987: who exercises employer authority over the worker. Where you do, outside the statutory exceptions, the supplier's contract is void and you and the worker are deemed bound by an indefinite contract from the start of the work. We pronounce on no named platform.
Can I pay my first Belgian worker as a self-employed contractor?
The label the parties choose stands only if the concrete performance of the work confirms it. The test sits in Articles 328 to 343 of the Programme Law of 27 December 2006, and the FPS Employment explains it. We state the test and give no view on which status suits your worker.
What are the downsides of outsourcing payroll?
You remain the employer, the debtor of pay and contributions and the declarant in law, even with a mandatary. A mandate can move only at a change of quarter. And the wrong route can make you the employer of a worker you never engaged directly, as the Art. 31 question shows.
Can I outsource my payroll in Belgium?
Yes. A mandatary acts for you under a written contract, notified to the ONSS by a procuration signed by both sides, and the great majority of employers are represented this way for the Dimona and the DmfA. The mandatary may be an accredited social secretariat or an unaccredited service provider.
What is an accredited social secretariat, and how is it different from a payroll service provider?
An accredited social secretariat is a non-profit association accredited by the Minister of Social Affairs, with the exclusive right to collect the contributions of affiliated employers. A service provider is not accredited, may not use the name secrétariat social and may not collect contributions. Both can act as mandatary for the Dimona and the DmfA.
How do I check that a payroll provider is accredited?
The Moniteur belge publishes the list of accredited social secretariats every year, and an employer can obtain a copy from the Inspection directorate of the ONSS. We name no secretariat here, so check the current list yourself before you sign a mandate with anyone who uses the name.
What does an employee cost me on top of gross pay?
For the third quarter of 2026 the ONSS instructions 2026/3 give an employer base contribution of 24.92 percent for private-sector workers, and an employee share of 13.07 percent of gross. The ONSS's round headline is 25 percent. Holiday pay, exit pay and sectoral bonuses sit outside it. Our own fee is on request.
When are the Dimona and the DmfA due, and what does a late DmfA cost?
Dimona IN is due at the latest when the worker starts, Dimona OUT by the first working day after the relationship ends. DmfA and payment fall on 30 April, 31 July, 31 October and 31 January. A late DmfA costs EUR 495.79 plus EUR 247.89 per tranche, with a two-month grace for employers who usually file on time.
Do I need accident insurance and work rules with only one employee?
Yes to both. Accident insurance must be in force on the first day of employment, and cover is not retroactive. Work rules are compulsory whatever the headcount and are filed within 8 days of their entry into force, under the Law of 8 April 1965. Accident cover is not part of ONSS affiliation.
Can I switch payroll provider in the middle of the year?
A mandate can be transferred only at a change of quarter. The incoming mandatary takes over the management of past, present and future quarters, and the outgoing one informs it about quarters not yet time-barred. Plan a switch around the quarter boundary, because a change in the middle of a quarter is not possible.
In what order do I set up payroll for my first employee in Belgium?
Start with the Belgian entity and its KBO/BCE number. Then fix the joint committee, run the Art. 31 check, choose the mandatary, sign the mandate and identify through WIDE. Next come the work rules and accident cover, then the contract and the Dimona IN. The monthly and quarterly cycle follows.
Start with a payroll coordination plan
Send us your entity details and hiring plan, and we draft the sequence for your first employee.