Posting employees in Belgium - Liaison person and ‘Limosa’ posting declaration

Are you a foreign employer and do you want to post employees temporarily in Belgium? Then you must first submit a ‘Limosa’ posting declaration to the Belgian National Social Security Office (NSSO). As from 1 October 2017 you must also appoint a liaison person in Belgium.

Are you a Belgian company employing posted employees? Then you must check whether the ‘Limosa’ posting declaration has been submitted. Or you act as an agent, just like before. What’s new is that you as the agent must present a liaison person to the foreign employer.

Partena Professional can help with the submission of the posting declaration and can act as a liaison person.

The role of the liaison person

The role of the liaison person can be quite extensive. The liaison person is a natural person who is authorized by the sending employer to provide the Belgian social inspectors with the required information about the activities and employment conditions of the posted employee in Belgium.

So on request of the inspection the liaison person must submit the requested documents and information (e.g. pay slips, employment contract, working time summary, possibly in English).

You must not look for a liaison person in the service of a customer or the host company in Belgium. Partena Professional can take up this role for you.

The ‘Limosa’ posting declaration

You must appoint the liaison person via the posting declaration. The posting declaration can be submitted on-line via http://www.limosa.be/.

What information must be provided?

1. Identification data of the employee (max. 10 employees per declaration).
2. Identification data of the employee.
3. Identification data of the Belgian user (max. 10 Belgian companies per declaration).
4. The anticipated start and end dates (max. 24 months per declaration).
5. The nature of the services.
6. In case of temporary agency work: the recognition number of the agency.
7. In the construction sector (JC No. 124): You are asked whether the employer pays a premium comparable to the ‘loyalty stamps’ premium that is applicable in Belgium. (This is an annual premium that equals about the monthly wage, on top of the holiday pay.)
8. The location in Belgium where the work is performed (max. 5 places of work per declaration).
9. The work schedule.
10. The identification and contact data of the liaison person (name, first names, date of birth, physical and electronic addresses, phone number and capacity of the liaison person).

In case we take up the role of liaison person, but you submit the posting declaration yourself, we will provide you with the required identification and contact data of the liaison person with Partena Professional. Of course, we can submit the posting declaration as your agent.

Do not forget to apply for the Form A1

In case of an inspection, the Form A1 is of crucial importance. It is a standard document that is delivered by the sending state and proves that the employee is subject to the social security of that state. The Form A1 proves that the employee is exempt from Belgian social security contributions.

You must request the Form A1 in the sending state.

How we can help you

Partena Professional can take up the role of liaison person for you. Send an e-mail to support.pbs@partena.beor fill in your contact information on our website.