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Do you need to be registered ? |
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You are liable to be registered for DASS if you are a person (employee) working for an employer. |
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Who is an employee ? |
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An employee is any physical person, regardless of nationality, who works for an employer in return for an income, according to an individual or collective agreement, whether oral or written. The person is considered to be an employee starting from the first working day, including the trial period. |
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Who is an employer ? |
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An employer is any physical or moral person (i.e. company), who employs under any form a person (employee) to accomplish on the behalf of the employer a particular job in return for a compensation, regardless of the nature of this compensation, the means of its payment or the date it becomes due. |
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What is the relationship between the employer and the employee ? |
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The employee works for the employer according to an agreement. This agreement could be oral or written and makes the employee work under the authority, management, control and supervision of his employer without having to bear any risks or expenses and this, in return for a compensation that the employer is obliged to give him.
For further information, please consult the circular number 2539 dated 18/12/2002 |
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How to register ? |
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It is the employer’s obligation to register his employees. In order to do so, he has to fill in the registration forms (R3 & R3-1) and send them to the tax administration based on a commitment form filled by the employee (form R4). The administration will then attribute a PIN (Personal Identification Number) to each employee and provide him, through the employer, a personal identification card. It is the employee’s obligation to fill a commitment form that will be kept by the employer. |