For BVs with staff
Social secretariat for your BV: employees and director each in their place
A social secretariat for your BV, the Belgian private limited company, processes the wages, Dimonas and returns of your employees; you as director are not part of that, because you are not an employee of your own company. Business Centrum keeps the two apart for you. We are a payroll and HR office in Ghent, partner of Acerta, working for BVs with one or a few employees.
Director or employee: who is on the payroll
In a BV two systems run side by side. Who belongs where decides the contributions and the returns:
You are a director, not an employee
You hold a mandate, not an employment contract. According to the RSVZ, a director is presumed to be self-employed: you pay 20.5% of your income to your social insurance fund, without a Dimona or quarterly return for yourself. More on the status of the managing director.
Your pay as director
On what the BV pays you, it withholds payroll tax, with a separate tax form for company directors. We can include that processing.
Your employees
They work under an employment contract and get a Dimona before their first working day. The BV pays about 25% employer contributions on their gross wage, and 13.07% is withheld from their pay.
Director and employee as well?
Only for a clearly different job, under real authority. That part needs a Dimona. Forgetting it costs € 3,000 to € 35,000 in administrative fines per employee.
What Business Centrum takes over for your BV
This is what we take over:
- The right joint committee for your employees
- Contracts, Dimonas and payslips
- The quarterly return with the reductions, via Acerta
- Processing your pay as director, with payroll tax
- What a next hire will cost the BV
What is left for you
You tell us who works and what changes. Your self-employed contributions you pay to your social insurance fund.
Business Centrum is a payroll and HR office and your fixed contact in Ghent. Returns to the NSSO go through Acerta, a recognised social secretariat.
The first employees of your BV
A new BV hiring for the first time can count on reductions:
First and next employees
For the first employee up to € 2,000 per quarter, for the second to fifth € 1,000 per quarter. Explained in the guide to first hires.
Watch out with linked companies
If your BV works closely with another company that already has staff, or employees move across, the NSSO can count them as one technical business unit. The first-employee reduction may then lapse.
How Business Centrum takes over
Get acquainted
A conversation about your BV: what does it do, who works there and how are you paid as director?
Start
We set up your file with Acerta and handle the switch if your BV already has a social secretariat.
Every month
You pass on the hours worked, we do the wages and the returns.
Social secretariat for a BV: frequently asked questions
Does a BV without employees need a social secretariat?
Not for the director: he is self-employed and settles his contributions with a social insurance fund. A social secretariat becomes useful as soon as the BV hires an employee.
Do I need a Dimona for myself as director of my BV?
No, not as long as you only work through your mandate. If you also have an employment contract for a different job, then yes for that part.
Can my accountant keep working alongside Business Centrum?
Yes. Your accountant keeps doing the books and taxes of your BV. We take care of the staff work.
Sources
Every amount and deadline on this page was checked against these official sources, last consulted on .
Social secretariat for your BV
Your BV with staff in order?
Call us or request a call back. We look at your BV and tell you what we take over.