54 terms of social criminal law, explained simply.

Minimum legal retention period for social documents (registers, individual accounts, contracts, payslips). They must be kept available on paper or in an enforceable electronic format for the social inspection services in the event of an audit.

Increase mechanism provided for by Belgian criminal law: the base amounts listed in the Belgian Social Criminal Code are multiplied by a legal coefficient before being applied. This coefficient CHANGES over time; it is determined by the active ruleset and is for offences committed. The displayed scales already include this coefficient · Additional décimes coefficient not set for the active ruleset — base amounts excluding décimes.

Source: Art. 1er Loi du 5 mars 1952

Sanction issued by the Directorate of Administrative Fines (DAA) of the FPS Employment, when the public prosecutor's office forgoes criminal prosecution (which is most often the case). A written adversarial procedure is followed, with a possible appeal before the labour tribunal.

Adversarial phase of the administrative procedure: the employer receives notification of the official report of offence, can submit written observations, and request to be heard. A procedural guarantee enforceable against the DAA (Directorate for Administrative Fines).

A European regulation that came into force in 2024, governing the use of AI based on a risk-based approach. HR systems (recruitment, employee evaluation) are classified as high-risk and require documentation, transparency, and human oversight.

Source: Règlement UE 2024/1689

A key article of the Belgian Social Criminal Code that penalises an employer who fails to make the mandatory DIMONA declaration. Level 4 sanction: imprisonment from 6 months to 3 years AND/OR a criminal fine per worker concerned (capped at 100×). Obligation outside the scope of the Group S audit.

Flemish / Dutch-speaking in-company learning scheme, managed by the VDAB. A mandatory three-party written agreement is required. It applies in Flanders and Dutch-speaking Brussels. The French-speaking equivalent is the professional immersion agreement.

Bilingual region where either the professional immersion agreement (Bruxelles Formation) applies if the training is in French, or the *Beroepsinlevingsstage* (VDAB) if it is in Dutch. The choice depends on the language regime of the company and the trainee.

The French-speaking public service in Brussels responsible for vocational training for jobseekers and the management of professional immersion agreements (CIPs) for French-speaking companies in Brussels.

A Collective Bargaining Agreement concluded within a (sectoral) joint committee or a company. It can be made mandatory by Royal Decree. The main source of Belgian labour law.

For each part-time worker, a copy of their employment contract or an extract showing the work schedules must be kept at their place of employment. This allows the social inspection to instantly verify the declared work schedule.

A procedure allowing the employer, in agreement with the Public Prosecutor, to pay a sum of money to terminate public prosecution. This avoids a criminal conviction, but the offence remains on record.

Directorate of the FPS Employment with the authority to impose administrative fines when the public prosecutor's office forgoes criminal prosecution. It involves an adversarial written procedure, the possibility of a hearing, and an appeal can be made to the labour tribunal.

A document that keeps track of derogations from the planned work schedules for part-time workers (overtime, changes). It is used to verify compliance with the rules on overtime pay and compensatory time off.

Déclaration Immédiate / Onmiddellijke Aangifte: the employer electronically declares each worker's entry into and exit from service to the ONSS, at the latest before work begins. A cornerstone of Belgian social inspection; failure to file constitutes the most heavily penalised offence (level 4).

A special DIMONA code (STU) used for student workers, allowing them to benefit from the 600-hour/year quota with reduced social security contributions. It must be declared quarterly.

A multifunctional declaration to the ONSS that groups all salary data (remuneration, work performed, specific codes) per worker and per quarter. It is the basis for calculating contributions and social security entitlements.

Data Protection Officer mandatory for public authorities and for organizations whose main activity requires regular and systematic large-scale monitoring, or large-scale processing of sensitive data. Independent function, reports directly to management.

Region with regional authority for training and employment. VDAB manages the *Beroepsinlevingsstages* there. The language of service is Dutch.

A mandatory written framework agreement for flexi-jobs, supplemented by an individual contract for each assignment. The favourable tax scheme is conditional on strict compliance with the rules (employment in Q-4 with another employer, annual cap).

Category subject to a specific framework: EEA/Swiss nationals can move freely; non-EEA nationals require a residence permit authorizing work (single permit). Any temporary posting is subject to a Limosa declaration.

The Walloon Office for Vocational Training and Employment. It manages, among other things, professional immersion agreements (CIP) in Wallonia. It has territorial jurisdiction over Walloon companies.

European framework for personal data protection, enforceable since 25 May 2018. It requires a register of processing activities, a DPO in certain cases, impact assessments (DPIAs), and rigorous documentation — including for employees' HR data.

Source: Règlement UE 2016/679

Mandatory document listing the identity of all employed workers, their start and end dates, and contract type. Largely dematerialised through immediate employment declarations (Dimona) (which act as the register), but can still be requested during an inspection.

Mandatory written employment contract for homeworkers, with specific clauses (expense allowance, equipment, etc.). Not to be confused with occasional teleworking.

Document summarising, per worker and per calendar year, all work performed and remuneration paid (gross, net, deductions, benefits). Must be kept for 5 years. It will serve as proof in the event of a wage dispute or an ONSS audit.

Auxiliary joint committee for private sector white-collar workers not covered by a specific JC. The largest in Belgium. It defines minimum salary scales, year-end bonuses, and automatic indexation.

Joint committee for the hotel industry. Specific features: mandatory time measurement register, extensive use of flexi-jobs, frequent SIRS inspections.

A joint body (employers + trade unions) with jurisdiction for a business sector. It negotiates sectoral CBAs (wages, working conditions). A company falls under a JC based on its main activity. 3-digit JC code (e.g., 302 for the Horeca sector).

A purely administrative sanction, with no criminal component or imprisonment.

Sanction at the discretion of the public prosecutor's office: criminal or administrative fine. Primarily concerns failures related to the staff register or the individual account.

Sanction at the discretion of the public prosecutor's office, multiplied by the number of workers concerned (capped at 100). Targets serious breaches: work rules, working time.

The most severe sanction in the Belgian Social Criminal Code: imprisonment from 6 months to 3 years AND/OR a criminal fine from — to — per worker concerned (capped at 100×). Reserved for serious offences: undeclared work, moonlighting, human trafficking.

Mandatory electronic declaration for any foreign worker or self-employed person coming to work in Belgium on a temporary basis. It must be submitted prior to the assignment via the ONSS's Limosa portal.

A scheme allowing the employer to replace the company car with a budget intended for sustainable mobility solutions (bicycle, public transport, allowance). Mandatory contractual and tax documentation is required for each beneficiary.

Source: Loi du 17/03/2019

For certain level 3 and 4 offences, the fine is multiplied by the number of workers affected by the breach, capped at 100 times the maximum amount. This mechanism is provided for in Article 102 of the Belgian Social Criminal Code.

Source: Art. 102 CPS

Any worker who is a national of a country outside the European Economic Area must have a valid residence permit authorising their employment (single permit). The employer must check this and keep a copy. Failure to do so results in a level 4 sanction.

The office that collects social security contributions on wages. It manages the DmfA, DIMONA, and Limosa declarations. It has its own inspectors who can check declarations and actual employment.

A document that must be given to the worker with each salary payment, detailing the hours worked, gross pay, deductions (ONSS, withholding tax, contributions), and net pay. Failure to provide it is a level 2 sanction.

A work-based learning scheme supervised by FOREM (Wallonia) or Bruxelles Formation (French-speaking Brussels). It requires a mandatory three-party written agreement, distinct from an employment contract. The Dutch-speaking equivalent is the Beroepsinlevingsstage (VDAB).

The Belgian Social Criminal Code (SCC) groups all offences against Belgian social law (labour law, social security, well-being). It came into force in 2010 and was profoundly reformed by the Programme Act of 25 December 2016, which included an overhaul of the applicable amounts.

Source: Loi-programme 25/12/2016

Official report of offence drawn up by a competent social inspector. It has probative value until proven otherwise. Sent to the public prosecutor's office or the DAA. Starting point of the sanction procedure (criminal or administrative).

Social Information and Investigation Service (SIRS in French, SIOD in Dutch): a federal body coordinating the fight against social fraud. It coordinates inspections by various agencies (ONSS, INASTI, FPS Employment, Social Law Inspectorate, ONEm).

Generic term covering the inspectors from various administrations (ONSS, FPS Employment, INASTI, ONEm). They have very broad powers: entering premises at any working hour, questioning, seizing documents, and accessing IT systems.

Directorate of the FPS Employment, Labour and Social Dialogue, responsible for enforcing labour law (working time, wages, young workers, temporary agency work, posting of workers). It has the authority to draw up official reports of offence under the Belgian Social Criminal Code (SCC) and refer cases to the DAA.

A document appended to the annual accounts, mandatory for any company required to publish its accounts. It lists the workforce numbers, staff costs, staff turnover, and training efforts. Source: Law of 22/12/1995.

A document specific to each place of employment, separate from the general register. Mandatory in certain cases (e.g., construction sites, multi-site companies). It must be presented immediately during an on-site social inspection.

A mandatory written employment contract for any student worker, to be concluded at the latest when they start work. It covers the 600 annual hours at reduced social security contribution rates. The absence of this contract is a level 2 sanction.

Employment contract between the temporary work agency and the worker, supplemented by a user agreement between the agency and the user company. It must be written and signed before the assignment begins, otherwise it may be reclassified as a permanent contract (CDI).

A daily register of work performance specifically required for Joint Committee 302 (Horeca). It must state the start time, end time, and breaks for each worker. Failure to keep this register is regularly sanctioned during SIRS inspections.

For part-time workers with variable work schedules, the employer must communicate the schedules to the workers at least 7 days in advance (5 days by sectoral derogation), in writing or by a traceable electronic method.

Flemish service for employment and vocational training. Manages the *Beroepsinlevingsstages* (BIS) for Flanders and Dutch-speaking Brussels.

Region with regional authority for training and employment. FOREM manages the professional immersion agreements there. The language of service is French.

A mandatory document required as soon as the first worker is employed, setting out work schedules, pay arrangements, disciplinary sanctions, rights, and duties. It has a strict adoption procedure (consultation with the Works Council/CPPW, filing with the social inspection). Any changes are also subject to this procedure.