DmfA: quarterly declaration

RecommendationVerified

Prepare DmfA with employment and payroll data; Dimona does not replace it.

ONSS instructions 2026/3 set ordinary deadlines at April 30, July 31, October 31, and January 31, respectively for the first, second, third, and fourth quarters. The employer or their representative submits the declaration within the month following the quarter.

The data serves to calculate contributions and establish social rights. Keep receipts and correct errors within the prescription deadline. ONSS may still check and rectify a declaration already processed.