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.
