Why a Dimona for a student is mandatory
The royal decree on Dimona requires a declaration for every employee and, for students with a student contract, asks for extra data, including the number of planned hours per quarter (Article 7). The declaration is made at the latest when the student starts (Article 8). The NSSO uses type STU for students under the solidarity contribution and OTH for students without it.
Exceptions
There is no exception: students are not on the short list of people for whom no Dimona is needed. Only the type differs. Without the solidarity contribution, you declare the student as OTH, with ordinary contributions.
What is the risk?
A missing or late Dimona is a level 4 offence under Article 181 of the Social Criminal Code: an administrative fine of € 3,000 to € 35,000, per employee concerned. The NSSO then also claims a solidarity contribution of at least € 3,674.09 per employee. A late Dimona STU also costs the reduced contribution for all hours of that period.
What to do
First have the student contract signed, then file a Dimona STU with the number of planned hours for each quarter with work, before the first working day.
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Sources
Every amount and deadline on this page was checked against these official sources, last consulted on .
- FOD WASO, Bedragen van de administratieve geldboeten
- KB van 5 november 2002 tot invoering van een onmiddellijke aangifte van tewerkstelling, Justel
- RSZ, administratieve instructies 2026/3: Dimona, algemeen
- RSZ, administratieve instructies 2026/3: Dimona, basisgegevens (type werknemer)
- RSZ, administratieve instructies 2026/3: Dimona, toepassingsgebied
- RSZ, administratieve instructies 2026/3: solidariteitsbijdrage voor nalatigheid van de Dimona-aangifte
- RSZ, Dimona voor studenten (administratieve instructies 2026/3)
- Sociaal Strafwetboek (wet van 6 juni 2010), Justel