What is a social secretariat?
A social secretariat (secrétariat social / sociaal secretariaat) is an organisation that handles payroll administration and social security formalities for Belgian employers. It acts as the employer’s representative, or mandatary, and is the first point of contact for the social security institutions. Most Belgian employers use a representative of this kind for filings such as the Dimona and the DmfA.
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The National Social Security Office (NSSO) distinguishes two types of representative:
- Approved social secretariats are non-profit associations set up by private individuals and employers’ organisations and approved by the Minister of Social Affairs. Only they can collect the contributions owed by their member employers, and they are subject to checks. A list is published each year in the Belgian Official Gazette.
- Social service providers are not approved. They can file for employers, but they cannot call themselves a social secretariat or collect contributions.
Since a royal decree of 20 February 2017, a quality barometer checks how well approved secretariats process and exchange data. Service providers can also join it, apart from its financial checks.
The mandate
The employer and the representative sign a written contract setting out the tasks, and a signed power of attorney notifies the NSSO. A mandate can only move to a new representative at the start of a new quarter. The new representative then takes over the employer’s electronic filings, including past periods, and the previous one must keep giving it information on the quarters it handled.
A social secretariat is not an employer of record
A social secretariat works for a company that is already an employer in Belgium, registered with the NSSO. It runs the administration, but the company remains the employer, with the contracts and the legal obligations that come with them. An employer of record, by contrast, employs the staff on its own contract, for companies with no Belgian employer registration.
Belgian payroll when TopSource runs it
When TopSource runs your payroll in Belgium, you have one contact for monthly pay and for filings such as the Dimona, the DmfA and the annual tax forms, including when you pay employees in other countries.
Frequently asked questions
Do Belgian employers have to use a social secretariat?
No. An employer can file directly with the NSSO or use a service provider, although most employers appoint a representative.
What is the difference between a social secretariat and a service provider?
A social secretariat is approved by the Minister of Social Affairs and can collect its members’ contributions. A service provider is not approved and cannot collect contributions.
When can an employer change social secretariat?
A mandate can only be transferred to a new representative at the start of a new 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)
- DmfA Declaration (Belgium)
- Non-Recurring Result-Related Bonus (Belgium)
- Cafeteria Plan (Belgium)