You’d like to start up as an employer and hire one or more employees? You will find a summary of your obligations towards the NSSO below.
Identification with the NSSO
Each employer hiring one or more employees for the first time must register with the NSS0. There are two possibilities for registration:
- the employer plans to hire in the near future and would like to report him/herself as an employer with the NSSO. He/she must download the identification forms from the Social Security portal site (only in Dutch, French or German), fill them out and sign them and send them to the NSSO
- the employer hires a first employee. No later than immediately before the employment, he/she must immediately submit a declaration of employment (Dimona declaration). This will automatically start the registration procedure. The NSSO will send the required identification forms to the employer by mail which must be filled out and signed and sent back to the NSSO as soon as possible.
Receipt of a Temporary Identification Number
In both cases, the NSSO assigns an identification number based on the data provided in the identification forms. This number is composed of three parts:
- a three-number category code indicating the details which apply to the employer for calculation of the contributions. One employer may have more than one category code
- the actual registration number composed of seven numbers
- a two-number control code used to determine whether the registration number is correct.
During the period when you are registered with the NSSO as an employer, you are obliged to report certain information to the NOSS (including changes in business activities, affiliation with a different joint industrial committee than that originally reported, a change in child endowment fund, etc.).
Certain other information may be reported to the NSSO (including change of name or legal form and address). However, this is not mandatory as the Crossroads Bank of Enterprises systematically notifies the NSSO of such changes.
Receipt of a Company Number
As from the 1st of January 2005, all employers are identified in the Crossroads Bank of Enterprises and receive a unique company number. In the future, the company number will be the only identification number of a company, thus replacing the NSSO identification number.
No Staff Employed during a Complete Quarter
If the employer had no staff in service during a complete quarter, he/she must report this to the NSSO no later than at the end of the month following that quarter. This obligation is fulfilled by correctly reporting the dismissal of the last employee via the Dimona declaration.
Termination of Activities
Are you completely stopping your activities as an employer or will you employ no staff for at least two full quarters? You must report this to the NSSO in writing (in addition to the Dimona dismissal declaration for the last employee). The NSSO will then delete the identification number. If the employer later decides to again hire employees, he/she must start the re-registration procedure via a Dimona employment declaration.