What is the DmfA?
The DmfA (déclaration multifonctionnelle / multifunctionele aangifte) is the quarterly social security declaration that every Belgian employer files with the National Social Security Office (NSSO). It reports each employee’s pay and working time for the quarter and is the basis for calculating the contributions due.
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The declaration has a line for each employee and each employment, with the joint committee, working hours, pay by code and the contributions and reductions that apply. Company-wide items are declared too, such as the CO2 solidarity contribution, with the number plate of each company car. The data are not used only for contributions: the bodies that pay health, unemployment, pension, family and work-accident benefits rely on them as well, so an error can affect an employee’s benefits.
Deadlines
The employer, or its authorised representative, must file by the last day of the month after the quarter:
- first quarter: 30 April;
- second quarter: 31 July;
- third quarter: 31 October;
- fourth quarter: 31 January.
Contributions are due by the same dates. Most employers also pay monthly advances during the quarter, calculated by the NSSO, unless the contributions for the second-last quarter did not exceed €4,000. Employers with few employees can file online, while larger employers and social secretariats file by file transfer.
Corrections and penalties
A filed declaration can be corrected through the same channels within the limitation period. If none is filed on time, the employer owes a flat €495.79, plus €247.89 for each further €24,789.35 of contributions above €49,578.70. If the NSSO has to draw up or correct a missing, incomplete or inaccurate declaration itself, the charge is €50 plus €4 for each employment line concerned. Late contributions carry a 10% surcharge and interest of 7% a year.
The DmfA when TopSource runs your payroll
When TopSource runs your payroll in Belgium, each quarter’s DmfA is prepared from the payroll data, filed by the deadline and reconciled with the contributions paid, and any corrections are made through the NSSO channels.
Frequently asked questions
When is the DmfA due?
By the last day of the month after the quarter: 30 April, 31 July, 31 October and 31 January.
What is the penalty for filing the DmfA late?
A flat €495.79, which rises with the amount of contributions due once they exceed €49,578.70.
What is the difference between Dimona and the DmfA?
Dimona reports when an employment starts and ends, in real time. The DmfA reports pay, working time and contributions after each quarter.
Related terms in Belgium
- Joint Committee (Belgium)
- Dimona Declaration (Belgium)
- Unified Status (Belgium)
- Outplacement Obligation (Belgium)
- Non-Compete Clause (Belgium)
- Time Credit (Belgium)
- Work Regulations (Belgium)
- Single Permit (Belgium)
- Ecocheques (Belgium)
- Payroll Withholding Tax (Belgium)
- Automatic Salary Indexation (Belgium)
- Meal Vouchers (Belgium)
- Benefit in Kind for Company Cars (Belgium)
- CO2 Solidarity Contribution (Belgium)
- Group Insurance and the 80% Rule (Belgium)
- Tax Form 281.10 (Belgium)
- Social Secretariat (Belgium)
- Non-Recurring Result-Related Bonus (Belgium)
- Cafeteria Plan (Belgium)