New mandatory provisions in the Limosa declaration
Employees who are not subject to the Belgian social security and who come to work in Belgium on a temporary or part-time basis, need to be able to present proof of the Limosa declaration before starting their employment activities. It is the responsibility of the employer of these posted employees to apply for the Limosa declaration. The Belgian client on the other hand, has the obligation to notify the authorities if proof of the Limosa is missing.
The Royal Decree of September 14, 2017 which was published in the Belgian State Gazette on September 20, 2017, has introduced some new mandatory data to the existing Limosa declaration.
Employers wanting to post employees to Belgium will have to mention from now on, among other things, the nature of the services which will be rendered in Belgium. The biggest change however is the fact that the employer will have to mention as from October 1, 2017, a liaison officer in the Limosa declaration who will act as a contact person with the Belgian social inspectorate. At the request of the inspectorate, the liaison officer provides documents and advice related to the employment of the posted worker. This officer can be any natural person who can provide the inspectorate with the required information and does not necessarily need to have his place of residence in Belgium. It can thus be the person responsible for HR, the employer himself or a third person.
Pro-Pay advises you to check whether a valid Limosa declaration has been filed for all your seconded employees and to determine on company level who will act as the liaison officer with the Belgian social inspectorate. Failing to apply for a Limosa declaration itself or the lack of the mandatory provisions are imposed with the highest sanctions provided for by the Belgian Social Penal Code.
If you would like Pro-Pay to take care of the Limosa declarations for your posted workers, you can contact your payroll administrator who will be happy to assist.