![compliance](/sites/moore_law/files/styles/ratio_1_1_medium/public/2026-10/iStock-2277345207.jpg.webp?h=cfc38838&itok=kv0yh_O-) [\#Criminal Law](/en/news?topic%5B344%5D=344) [\#Employment Law](/en/news?topic%5B345%5D=345) [\#Compliance](/en/news?topic%5B268%5D=268)# A minor payroll error. Or a criminal offence?

 16/10/2026 | Reading time: 4 minutes 

 

 ![Sabrina Fiorelli](/sites/moore_law/files/styles/ratio_1_1/public/2025-06/Sabrina%20Fiorelli_035-Edit_HR.jpg?h=28317102&itok=s-MkAeoA)

Sabrina Fiorelli

Partner

 

 [Contact](/en/contact) 

 

 

 

 

 
**Social criminal law in 2026: higher fines, a new Criminal Code and more reasons to prepare for a social inspection.**

 

 

 

A Dimona declaration that gets overlooked. A forgotten sectoral bonus. A consultant who receives daily instructions from your team leader. What may seem like a simple administrative oversight is often a breach of the Social Criminal Code, with fines that can increase for each employee involved. And in 2026, the cost of getting it wrong has risen significantly.

## Four levels and a multiplier

The Social Criminal Code divides offences into four penalty levels. For offences committed from 1 February 2026 onwards, the following ranges apply:

| **Level** | **Criminal fine** | **Administrative fine** |
|---|---|---|
| 1 | None | €100 to €1,000 |
| 2 | €500 to €5,000 | €250 to €2,500 |
| 3 | €2,000 to €20,000 | €1,000 to €10,000 |
| 4 | €6,000 to €70,000. Aggravating factor: €35,000 to €70,000 | €3,000 to €35,000. Aggravating factor: €17,500 to €35,000 |

*Amounts include additional surcharges. For level 4 offences, the court may also impose a prison sentence of six months to three years.*

**Please note: a single mistake can have multiple financial consequences.** For many offences, the fine is multiplied by the number of employees involved, up to a maximum of 100.

**Additional penalties.** Confiscation (now mandatory), a ban on business operations, a professional ban and the closure of the company could already be imposed by the court. This remains the case. For example, if an employer has saved €10,000 in labour costs by failing to pay overtime, the court may order the confiscation of that amount. For certain serious offences, the court may also exclude a company from participating in public procurement procedures and concessions.

## Five practical examples

| **Situation** | **What goes wrong?** | **Penalty** | **Possible criminal fine** |
|---|---|---|---|
| **The forgotten Dimona declaration** | Due to a misunderstanding between HR and the payroll services provider, a new employee is not declared on time. | Level 4, per employee involved | €30,000 to €350,000 for five employees |
| **Overtime 'settled informally'** | The team works longer hours and receives informal time off in return. Working time regulations still apply, even if the employee agrees. | Level 2, per employee involved | €500 to €5,000 per employee |
| **The forgotten sectoral bonus** | Wages are not paid on time. The outstanding wages also remain payable. | Level 3, per employee involved | €10,000 to €100,000 for five employees |
| **The employee on long-term sick leave** | An employer with at least 20 employees fails to initiate a reintegration process within six months for an employee with work potential (incapacity for work starting from 1 January 2026). | Level 2, per employee involved | €500 to €5,000 per employee |
| **The consultant receiving instructions from the client** | When providing services involving personnel, the client gives instructions without a written right to do so. | Level 3, per employee, for both the service provider and the client. Level 4, per employee, due to the client's failure to submit a Dimona declaration. | €2,000 to €20,000 per employee. €6,000 to €70,000 per employee. |

## The new Criminal Code: what changes for employers?

The new Criminal Code entered into force on 1 September 2026. The Act of 16 March 2026 aligns the Social Criminal Code with the new legislation, while retaining its four penalty levels.

**New possible principal penalties.** For levels 2 and 3, the court may also impose a probation sentence, community service or a financial penalty based on the benefit obtained. Employers who save on labour costs therefore risk seeing those savings work against them. For level 4, additional options include electronic monitoring, a longer probation period and community service of up to 300 hours, which can be combined with a criminal fine.

**Companies: a separate conversion mechanism.** A company cannot be imprisoned. The new Criminal Code abolishes the conversion of prison sentences into fines, but the Social Criminal Code provides its own mechanism. For level 4 offences, a legal entity faces a criminal fine ranging from €3,000 to €72,000 before additional surcharges, or €30,000 to €720,000 including the current surcharges, where applicable per employee.

## Multiple offences: one inspection, several violations

If an inspection identifies several offences, the penalty depends on two questions: do the offences arise from a single act or from separate acts, and will the case be handled through criminal or administrative proceedings?

| **Situation** | **Criminal proceedings (new Criminal Code)** | **Administrative proceedings (Social Criminal Code)** |
|---|---|---|
| **One act, multiple offences (ideal concurrence)**. *For example, one undeclared employee, resulting in several obligations being breached at the same time.* | The principal penalty falls within the most severe penalty level. Additional penalties from all levels are possible and may be combined. | Only the highest fine applies. |
| **Separate acts, multiple offences (real concurrence)**. *For example, exceeding working time limits and failing to maintain required social documents.* | The principal penalty falls within the most severe penalty level. Additional penalties from all levels are possible and may be combined. In the case of multiple level 4 offences, the court may increase the penalty to the next level (imprisonment of 5 to 6 years). | The fines are added together, up to a maximum of twice the highest applicable maximum fine. |

## Social inspection or a pro justitia report? Preparation makes the difference

Social inspectors have extensive investigative powers. They can request documents, record findings and interview individuals. An inspection does not necessarily result in a penalty. However, statements made during an interview often carry significant weight in subsequent proceedings. That is why Moore Law has prepared a practical checklist: 'Interview by the Social Inspectorate'. Would you like to know more? We would be happy to explain our 'Interview by the Social Inspectorate' checklist to you personally.

A pro justitia report does not (yet) constitute a conviction either. A thorough analysis of the case and the possible next steps is essential.

Social criminal law plays a role in the day-to-day HR decisions of every company. Good preparation therefore starts with a review of internal processes and contracts. Moore Law's HR Legal team supports employers before, during and after a social inspection.

 

 Broaden your knowledge about

 [\#Criminal Law](/en/news?topic%5B344%5D=344) [\#Employment Law](/en/news?topic%5B345%5D=345) [\#Compliance](/en/news?topic%5B268%5D=268)

Share this news

  

 



 Contact one of our experts

 

 [  ![](/sites/moore_law/files/styles/ratio_1_1/public/2025-06/Sabrina%20Fiorelli_035-Edit_HR.jpg?h=28317102&itok=s-MkAeoA)  

### Sabrina Fiorelli

Partner

 

 

  ](/en/contact) 

 [  ![](/sites/moore_law/files/styles/ratio_1_1/public/2025-03/Sander%20Vrolix-25-Edit_HR.jpg?h=07e5b4f6&itok=7Rjn1yqK)  

### Sander Vrolix

Lawyer

 

 

  ](/en/contact) 

 

  

####  Related News 

  ![ml](/sites/moore_law/files/styles/ratio_3_2/public/2026-06/iStock-2231487646.jpg?h=5701fcf9&itok=46mL4Dto) 

######  [ AI Act update: postponement of high-risk obligations and clarification of transparency requirements ](/en/news/ai-act-update-postponement-of-highrisk-obligations-and-clarification-of-transparency) 

 [AI](/en/news?topic%5B57%5D=57) [Compliance](/en/news?topic%5B268%5D=268) [Moore Law](/en/news?topic%5B26%5D=26)

## Structured data (JSON-LD)

```json
{
    "@context": "https://schema.org",
    "@graph": [
        {
            "@type": "NewsArticle",
            "@id": "https://www.moorelaw.be/en/markdownify/node/740",
            "name": "A minor payroll error. Or a criminal offence?",
            "image": {
                "@type": "ImageObject",
                "url": "https://www.moorelaw.be/sites/moore_law/files/styles/ratio_1_1/public/2026-10/iStock-2277345207.jpg?h=cfc38838&itok=ddiGmMcF"
            }
        },
        {
            "@type": "WebPage",
            "@id": "https://www.moorelaw.be/en/markdownify/node/740",
            "breadcrumb": {
                "@type": "BreadcrumbList",
                "itemListElement": [
                    {
                        "@type": "ListItem",
                        "position": 1,
                        "name": "Home",
                        "item": "https://www.moorelaw.be/en"
                    },
                    {
                        "@type": "ListItem",
                        "position": 2,
                        "name": "News",
                        "item": "https://www.moorelaw.be/en/news"
                    },
                    {
                        "@type": "ListItem",
                        "position": 3,
                        "name": "A minor payroll error. Or a criminal offence?",
                        "item": "https://www.moorelaw.be/en/markdownify/node/740"
                    }
                ]
            },
            "inLanguage": "en"
        }
    ]
}
```