Posting workers to Belgium

Hereafter we outline the obligations as established in Belgian and European legislation for companies established in a Member State posting workers to Belgium.

For an overview of EU legislation on the matter, take a look at our guide on EU Posted Workers Directives.

Preliminary obligations for companies posting workers to Belgium

Firstly, before starting the assignment in Belgium, the foreign employer is obliged, unless an exemption applies, to submit an electronic declaration, via the Belgian government portal, known as the Limosa declaration.

This document must contain:

• details about the employer,
• identification details of the posted workers,
• details about the contact person,
• the nature of the services provided,
• information about the Belgian client, the place of work and
• the period of the posting in Belgium.

The foreign employer must also appoint the contact person, who manages the contacts with labour authorities in case of need. The appointed representative is not necessarily domiciled in Belgium but must be available for the period of the posting.

Availability of the documents related to the posting to Belgium 

The Belgian Labour Inspectorate can ask for the following documents, during the assignment and for one year after its end:

1. Copy of the employment contract of the posted worker or an equivalent document containing the essential elements of the employment relationship.
2. Information on the currency used to pay wages, the benefits in cash and in kind linked to the expatriation, and the conditions of repatriation of the posted worker (if not already mentioned in the document referred to in point 1).
3. Timesheets that include the beginning, end and the total amount of the daily working time of the posted worker.
4. Pay slip and Proof of payment of the wages of posted workers.

Where requested, the employer must provide translations of the relevant documents into French, Dutch, German or English.

These documents must be made available to the Belgian Labour Inspectorate upon request and may be provided in paper or electronic form.

In addition, employers having submitted the LIMOSA are exempt for a period of 12 months as of the date of which the first employee starts working in Belgium from preparing and maintaining the following documents:

• work regulations
• staff register

Indeed, after the applicable 12-month exemption expires, the foreign employer must prepare and retain these documents in accordance with Belgian law. A foreign employer not established in Belgium must arrange for the relevant documents to be retained at the Belgian domicile of a natural person acting as its agent or representative and notify the competent Labour Inspectorate in advance. This role is distinct from that of the liaison person.

Activities exempt from the notification obligation

Certain categories of persons and activities are exempt from the obligation to transmit the LIMOSA declaration, for instance artists, diplomats, employees working in international transport subject to the applicable exceptions, and workers attending scientific conferences.

Moreover, there is an exemption in cases of initial assembly and/or installation of goods supplied by the posting company, which sends qualified and/or specialised workers for a maximum duration of 8 days. The work must form an integral part of the supply contract and be necessary to bring the goods into use. This exemption does not apply to construction activities.

Belgian working and salary conditions

During the first period of 12/18 months, employers posting workers to Belgium, are bound by the terms and conditions of work, remuneration and employment:

• laid down by legal and regulatory provisions whose non-compliance is subject to criminal sanctions and
• determined by binding collective agreements

These include, in particular, working time and rest periods, remuneration, paid annual leave, public holidays, and health and safety requirements. Applicable remuneration must be determined by reference to the relevant sector and competent joint committee. More favourable conditions applicable under the law of the sending State remain protected.

It is important to remember that the concept of remuneration does not include reimbursement of costs actually incurred during the posting (travel, board, and lodging). Posting allowances must therefore be distinguished from amounts paid as reimbursement of expenses.

Assignments to Belgium lasting more than 12 months

In cases where the period of the posting to Belgium exceeds 12 months, the foreign employer may obtain an exemption, for an additional six-month period, from the obligation to apply the additional Belgian working conditions in accordance with the special scheme normally applicable in that case.

Specifically, the sending undertaking must submit a motivated notification to the Belgian Labour Inspectorate before the end of the twelfth month of posting. This notification is separate from the LIMOSA declaration.

However, after the period of 18 months, employers posting workers to Belgium must compy with all terms and conditions of work, remuneration and employment. These are laid down by:

• legal and regulatory provisions, including those whose non-compliance is not subject to criminal sanctions; and
• collective agreements made compulsory by Royal Decree.

The following remain excluded:

1. procedures, formalities and conditions governing the conclusion and termination of employment contracts, including non-competition clauses;

2. contributions to supplementary occupational retirement pension schemes.

Social Security coordination in Belgium

According to the European Regulation 883/2004, a posted worker may continue to be covered for a maximum period of 24 months by the social security legislation of the Member State where his employer is located, provided that the applicable conditions are met.

The applicable social security legislation is certified by the A1 Certificate, issued by the relevant social security institute in the competent State.

Specific requirements for temporary agencies

In Belgium, temporary employment agencies must obtain prior authorisation from the competent regional authority (Brussels, Flanders or Wallonia). Evidently, without this authorisation, they cannot legally carry out agency work.

As a result, the posting of temporary workers to Belgium is severely restricted. Subsequently, temporary employment is actually only possible for the performance of certain types of work, including:

• replacing a permanent employee;
• to meet the needs of a temporary increase in work;
• to ensure the performance of exceptional work.

Penalties for non-compliance as defined by the Belgian Social Penal Code

The Social Penal Code establishes administrative or criminal sanctions for failure to submit the Limosa declaration and to communicate the designation of the liaison person. Indeed, these infringements are punished with level 4 penalties:

• The amount of the criminal fine can be between €6.000 and €70.000,
• The administrative fine can be between €3.000 and €35.000.

Accordingly, these amounts are multiplied by the number of workers for whom the offence was committed. 

With regard to criminal sanctions, imprisonment of six months to three years is also provided for under the level 4 sanction framework.