Companies│Union citizens: self-employed posted worker (less than 90 days)
WITHIN EUROPE│ LESS THAN 90 DAYS SELF-EMPLOYED SECONDED UNION CITIZENS
A self-employed posted worker is an entrepreneur who temporarily comes to work in Belgium but remains socially insured in his or her home country. The self-employed person therefore officially remains active abroad but carries out a temporary assignment here.
Do you work together with self-employed entrepreneurs from other EU countries who temporarily carry out assignments in Belgium? Then it is important that you, as a client or customer, are well informed about the rules regarding posting. This way, you avoid fines and ensure correct and safe cooperation.
As an entrepreneur, you must first fulfill a number of administrative obligations.
These exist to guarantee fair competition and working conditions.
The following obligations must be fulfilled:
Mandatory Limosa declaration
A1 form (proof of social security in the home country)
No registration with the Belgian Crossroads Bank for Enterprises (KBO) is required
Source: workinginbelgium.be/limosa
REQUIRED. 1. Limosa notification
Before starting work, the self-employed person must submit a Limosa declaration. This is a mandatory electronic declaration of the temporary employment of foreign workers in Belgium. This applies to every employee and self-employed posted worker. The posted self-employed person must generally do this, but it is your responsibility to verify that this has actually been declared.
This prior electronic declaration must be submitted by the self-employed person before the start of the work. It is an electronic notification to the Belgian government that lists the details of the posted self-employed person and the assignment.
The Limosa notification simplifies the administrative obligations for the foreign employer.
Thanks to this notification, they do not have to in Belgium:
Draw up a work regulation
Keep a personnel register
Prepare an individual account
Draw up a Belgian payslip
The system was set up by the Belgian government to ensure transparency, fair competition, and protection of workers.
INSPECTION OBLIGATION
The foreign self-employed posted worker is responsible for submitting the Limosa declaration. Although you yourself do not have to make a Limosa declaration, you do have a duty to supervise. If the foreign employer does not make a Limosa declaration, you as the Belgian employer can also be fined for this.
Always request the Limosa-1 certificate from the foreign employer before the start of the work.
If the certificate cannot be presented, you are required to report this to the Belgian authorities.
If you do not do this, you risk administrative and criminal penalties.
PROOF OF SOCIAL SECURITY IN HOME COUNTRY. 2. A1 form
In secondment, the self-employed person remains subject to the social security system of the sending country, not that of Belgium.
Every seconded employee must therefore be able to prove that they fall under the social security system of their country of origin. This is done through the official A1 form. This form is requested from the competent authority in the home country. The form confirms that the employee remains socially insured in the home country during the specified period and prevents double social security contributions from having to be paid in the host country.
The seconding company or the employee themselves requests this form before the start of the secondment.
3. No registration with the KBO
The self-employed posted worker does not need to register in the Crossroads Bank for Enterprises (= KBO). He/she remains registered as self-employed in the home country, as long as it concerns a temporary assignment and the A1 certificate is in order.