What does this new sanction involve?
Today, an employer who is sanctioned for social fraud and regularises their situation must pay the contributions due, but can still benefit from NSSO reductions.
The programme law provides for an additional sanction in the Social Criminal Code: in the event of a conviction for social fraud, the criminal court may withdraw the NSSO reductions. As a result, these are no longer taken into account in the recalculation, and the amount payable increases.
Which infringements are targeted?
In addition to existing sanctions, a judge denies you the benefit of NSSO reductions if you act intentionally and fraudulently in the following situations:
- You do not comply with your Dimona declaration obligations
- You draw up or use a false document
- You make incorrect or incomplete declarations to avoid paying contributions or to pay less
- You commit fraud under social criminal law
What are the concrete consequences for the employer?
If you intentionally commit an infringement, the judge imposes this new sanction. In addition to existing sanctions, they decide that you lose your NSSO reductions.
In that case, the NSSO no longer applies these reductions when recalculating your contributions after regularisation. You must also fully repay the advantage you wrongly obtained.
Which contribution reductions are concerned?
In practice, several NSSO reductions fall within the scope of this new sanction.
In addition to the structural reduction, you also risk losing certain target group reductions and other advantages relating to NSSO contributions, such as:
- First recruitments
- Exemption from employer contributions above the salary ceiling
Entry into force?
This new sanction has entered into force on 1 July 2026.
What does Securex do for you?
Do you still have questions on this topic? Your Client Advisor will be happy to assist you via myHR@securex.be.
Source
- Programme law of 30 May 2026, Belgian Official Gazette of 1 June 2026.
