Posting of workers to Belgium

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The posting of workers implies that employees or independents are discharged from the Social Security of your country and may work temporarily abroad without having to pay into Social Security in the country. These contributions are paid by the employer in the country of registration of the registered office of the company. The independent posted workers will pay their contributions to the Social Security in the country from where they are posted.

Posted worker

  • Certificate A1 for posted workers
  • Proof of LIMOSA statement
  • Identity card or passport
  • European Health Insurance Card

Independent posted worker

  • Certificate A1 for displaced workers
  • Proof of LIMOSA statement
  • Identity card or passport
  • European Health Insurance Card
  • European Tax Identification Number for the purposes of EU VAT (NIFIVA)
Certificate A1 for posted workers

The A1 certificate is a document issued by an agency of the Social Security of the country where is founded the company you work, or in which it is discharged autonomous. Every worker or autonomous moving to Belgium must be in possession of an A1 certificate. This is a European document certifying that the employee is current in the payment of contributions to Social Security. Therefore, you should always carry.

LIMOSA declaration

The LIMOSA statement is compulsory in Belgium: any activity by foreign workers, either for themselves or for others, and how it is to be declared to the Belgian authorities. Any foreign company to send to workers posted to Belgium must submit, before they begin their activities in Belgium, the LIMOSA statement. This statement can make it through the website: www.limosa.be. The employer is required to provide proof thereof to the worker, who must carry it at all times and present it in the company of Belgian destination. If during an inspection fails to submit such evidence, the target company in Belgium or Belgian customer must notify the Belgian authorities.

Exceptions: some workers are exempt from the requirement to submit LIMOSA statement: carriers, entertainers, business executives.

European Health Insurance Card

The European Health Insurance Card (EHIC) can only be used for temporary stays abroad. The purpose of stay (holidays, studies, work …) is irrelevant. The card proves that the holder is aware of the payment of Social Security. If you receive medical care, the EHIC entitles the expenses will be reimbursed by a foreign mutual. The card is not transferable and cannot be used when the displacement in order to receive specific medical treatment abroad.

Contract and remuneration

Before moving to Belgium, the worker must have an employment contract with the company or entrepreneur who sent him. This contract must cover the entire period of displacement. The posted  worker will work under the authority of the company for which he is employed to agree the terms of displacement with the target company. In Belgium, the salary is calculated according to the number of hours worked in the case of workers, and according to a fixed daily wage in the case of other workers. The exact amount of wages is determined by the collective labor agreement, which applies to all workers in a given sector or a particular company. In the event that there is no collective agreement in the sector or the company where you work, the employee must receive at least minimum wage to any Belgian citizen is entitled.

Taxes

All posted workers are subject to income tax. If a person moves to Belgium to work less than 183 days a year, should be taxed in the country where your business is established. For journeys of more than 183 working days in Belgium, you must pay income tax in that country since the first day that begins its activity in it. The income tax of displaced workers is paid monthly as a withholding tax charged by the company. For its part, the worker is responsible for filing a statement of annual income. In short, if the displaced person works more than 183 days in Belgium, you must file your taxes in this country. This obligation applies both to the posted as the autonomous workers.