Why a social secretariat is not mandatory
According to the NSSO's administrative instructions, employers can appoint an agent for their social administration; no law requires it. The employer files the Dimona itself electronically and remains the party bearing all obligations. Article 27 of the social security act only governs the recognition of social secretariats, not a duty to join one.
Exceptions
No rule requires membership. Only a government-recognised secretariat may use the name social secretariat and collect the contributions of its affiliated employers; other service providers may not.
What is the risk?
Doing it yourself is not an offence, but the obligations remain with you. A missing Dimona, for example, 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.
What to do
File the declarations yourself through the social security portal, or sign a written agreement with an agent and report that mandate to the NSSO.
Would you rather not file your declarations yourself?
Read next
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: mandaat
- RSZ, administratieve instructies 2026/3: sociale secretariaten en dienstverrichters
- RSZ, mandatarissen: omschrijving (administratieve instructies 2026/3)
- Sociaal Strafwetboek (wet van 6 juni 2010), Justel
- Wet van 27 juni 1969 tot herziening van de besluitwet van 28 december 1944, Justel