Social Penal Code sanctions in Belgium really rose only once in 2026: by a quarter for offences from 1 February 2026, because the surcharge multiplier went from 8 to 10. Since 1 September 2026, the calculation uses a multiplier of 1.25, but the final amount is unchanged. A missing Dimona costs € 3,000 to € 35,000 in administrative fines per employee.
Changes to the Social Penal Code: two dates in 2026
1 February 2026. The Act of 19 December 2025 raised the surcharge decimes (opdeciemen) from 70 to 90. The Social Penal Code lists base amounts; to know what you actually pay, you multiply them by this surcharge. The multiplier went from 8 to 10. Every fine therefore became 25% more expensive. The same Act introduced a floor for level 4 offences with an aggravating factor (see below).
1 September 2026. The Act of 16 March 2026 aligned the Social Penal Code with the new Criminal Code. Base amounts were multiplied by 8, and the multiplier fell from 10 to 1.25. In net terms, what you pay does not change. The court can now also impose a probation sentence, community service or a fine based on the benefit obtained, and "knowingly and wilfully" is now "intentionally".
In between, another change went largely unnoticed: since 11 April 2026, an administrative fine can be imposed up to 10 years after the facts.
Social Penal Code sanctions, level by level
Administrative fines, the amount actually paid:
| Level | Offences from 1 July 2024 to 31 January 2026 | Offences from 1 February 2026 |
|---|---|---|
| 1 | € 80 to € 800 | € 100 to € 1,000 |
| 2 | € 200 to € 2,000 | € 250 to € 2,500 |
| 3 | € 800 to € 8,000 | € 1,000 to € 10,000 |
| 4 | € 2,400 to € 28,000 | € 3,000 to € 35,000 |
If the prosecutor brings the case before the criminal court, criminal fines apply. For level 4, that is € 6,000 to € 70,000, possibly alongside a prison sentence of 6 months to 3 years. For a company, the law converts the level 4 criminal fine on the basis of the length of that prison sentence: € 30,000 to € 720,000 per employee.
Which SME mistakes fall under which level?
| Mistake | Level | Multiplied by the number of employees? |
|---|---|---|
| No Dimona or a late one | 4 | yes |
| Obstructing an inspection | 4 | possible |
| Wages not paid or paid late | 3 | yes |
| NSSO contributions not paid on time | 3 | yes |
| Variable part-time schedule not communicated | 3 | yes |
| Work outside the schedules in the work rules | 2 | yes |
| No copy of the work rules for the employee | 2 | yes |
The words "per employee" make all the difference. The fine is multiplied by the number of employees concerned, up to 100 times the maximum.
Worked example: a level 4 sanction under the Social Penal Code
A construction firm has three labourers working on a site for a week without a Dimona.
- Minimum, administrative: 3 x € 3,000 = € 9,000
- Maximum, administrative: 3 x € 35,000 = € 105,000
- The same offences in January 2026: 3 x € 2,400 = € 7,200 minimum
If the authority finds it was intentional, that is an aggravating factor. The fine may then not be lower than half of the maximum, € 17,500. The law does not say how this floor combines with the multiplication per employee; we read it per employee, which means at least € 52,500 for three labourers. On top of that, the NSSO reclaims the contributions for the undeclared days.
What to do now
Check three things: is every start declared in Dimona before the first working hour, do the schedules on the floor match your work rules, and do pay and NSSO contributions go out on the due date? If you still get an official report, use the defence period: mitigating circumstances can bring the fine down to 40% of the minimum. How an inspection works is explained in our article on the labour inspectorate in Ghent. To correct a forgotten declaration, read our guide on a late Dimona.
What Business Centrum does for you
We file the Dimona for every start and every change, calculate pay and NSSO contributions on time and keep your work rules in line with your schedules. With our compliance check, you see in a few minutes which offences carry the biggest risk for you. If an official report arrives, we write the defence. Your payroll runs through Business Centrum, together with Acerta.