Notification obligation for posted workers in the Netherlands
Belgium and the neighbouring countries
Since 2007, the Limosa-notification has been introduced in Belgium. This notification applies for employees who usually work or have been hired in another country than Belgium and who temporarily and / or partially perform activities in Belgium. The Limosa-notification allows the Belgian government to monitor foreign workers in the fight against social fraud and dumping.
For self-employed persons who are not a permanent resident or are not established in Belgium, this prior notification obligation only applies for certain well-defined sectors (construction, cleaning, meat industry).
The Limosa -notification is filed electronically by using the online portal from the National Social Security Office and needs to be done prior to the start of the activities in Belgium.
The prior notification of foreign workers is already applied in different countries of the EU. In our neighbouring countries, France, the Grand Duchy of Luxembourg and Germany have a similar obligation.
As from 1 March 2020: notification obligation in the Netherlands!
As from 1 March 2020 onwards, employers within the European Economic Area (EU-countries, Norway, Liechtenstein and Iceland) or Switzerland who are temporarily posting employees to the Netherlands will have to make a prior notification. Activities that started before 1 March 2020 do not need to be notified, unless they are extended after 1 March 2020.
This notification is only applicable for the posting of employees who perform temporary activities in the Netherlands and does not apply for employees who perform a part of their activities on a structural and regular basis in The Netherlands. Apart from that, the obligation is only applicable in a European context and does not seem to apply on employers based outside the EEA or Switzerland.
The notification also applies on the foreign self-employed persons who perform a temporary mission in the Netherlands in some well-defined sectors (amongst others construction, cleaning, agriculture and horticulture, health care sector, …).
Only in a limited number of cases – in case of temporary or occasional activities - like employees coming to the Netherlands to attend conferences or business meetings, no notification is required.
The notification obligation must be done through the online portal of the Dutch Ministry of Social Affairs: Online portal
Other obligations and sanctions in the Netherlands
- The existing obligation to have certain documents available at the premises where the posted worker is employed (amongst others employment contract, payslips, A1-certificate or similar document, proof of payment of the salary and an overview of the working hours).
- The existing obligation to appoint a contact person who will be the point of contact for the Dutch government and inspection services.
- Finally, the Dutch client where the posted employee performs his activities must ensure within 5 working days that this notification is made correctly (an automatic message is sent to the Dutch client when the notification is made online).
The foreign employer who does not comply with this notification obligation, can be fined. The basic amount of this fine is set at 12.000 EUR per infringement. A fine may also be imposed on the Dutch client who did not check the notification.
Points of action!
- Map the international mobility within your company;
- Check for every country of employment whether the prior notification applies, if exemptions exist and which procedure needs to be followed to apply the notification;
- Apply for the A1 certificate at the National Social Security Office prior to the assignment in order to ensure that your employees will remain subject to the Belgian social security.
Do not hesitate to contact us for more information through legal@pro-pay.be.
