There are two changes with regard to the obligations for the sector of construction sites:
- The preliminary declaration of work: this obligation already exists but on 1 January 2014, the application field of this obligation has undergone changes;
- The electronic recording of attendances: this regards a new obligation as from 1 April 2014 (see our Infoflash on this subject which will shortly be published on our website www.partenahr.be).
This infoflash will inform you on the 1st obligation.
The Act of 8 December 2013 has implemented a simplification: the legislator would like to harmonize the various declarations which have to be submitted to the different authorities by virtue of the diverse legislations (social security and well-being at work). As from 1 January 2014 the different declarations will be done via the National Social Security Office (NSSO) through an IT application.
The preliminary declaration of work already existed and was mandatory since 1 June 2009, except for the work for which the entrepreneur has not appealed to a subcontractor and of which the total amount was under € 25,000 (excluding VAT).
Must be preliminarily declared to the NSSO since 1 January 2014:
- the construction work for the entrepreneur/principal who appeals to at least one subcontractor for work exceeding a total amount of € 5,000 (excluding VAT);
- the construction work for the entrepreneur/principal whether or not he appeals to a subcontractor for work exceeding a total amount of € 30,000 (excluding VAT);
Construction work is understood to mean the work referred to in article 30bis of the Act of 27 June 1969 for the revision of the Decree-Law of 28 December 1944 on social security for workers.
Remark: are also in the scope of this preliminary declaration of work, the surveillance and/or security services and the meat sector (article 30ter of that same Act of 27 June 1969).
Consult the website of the NSSO through the following link https://www.socialsecurity.be/site_nl/employer/applics/ddt/index.htm for more details regarding the activities to which this preliminary declaration applies.
The declaration of work has to be submitted by you on the same website of the NSSO.
Sources: Act of 8 December 2013 amending article 30bis of the Act of 27 June 1969 for the revision of the Decree-Law of 28 December 1944 on social security for workers and for the adaptation of the provisions of the Act of 4 August 1996 with regard to the well-being of workers while carrying out their work which regard the preliminary declaration and the recording of attendances with reference to temporary or mobile construction sites, M.B. 2013.12.20; Royal Decree of 21 December 2013 amending the Royal Decree of 27 December 2007 for the implementation of articles 400, 401, 403, 404 and 406 of the code of the income tax 1992 and of articles 12, 30bis and 30ter of the Act of 27 June 1969 for the revision of the Decree-Law of 28 December 1944 on social security for workers, M.B. 2013.12.27.
Auteur: Anne Ghysels