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Limosa – new version receipt and impact coronavirus

As of 25 March 2020, a new version of the Limosa-1 receipt will be issued. And in times of Corona, we’ve worked out a few practical examples about what should be done specifically with Limosa notifications already made, which cover the periode of the Corona crisis.

The Limosa notification obligation was introduced in Belgium in 2007 and concerns a prior notification of persons performing temporary works in Belgium.

Changes in regulations and application have occurred regularly over the years. As of 25 March 2020, a new version of the Limosa-1 receipt will also be issued.

See the example below:

From now on, the applicable sector will also be stated on the Limosa notification receipt and, in the case of temporary work, the licence number of the temporary employment agency.

Apart from those new entries on the Limosa declaration, in times of Corona the question also arises as to what should be done specifically with the Limosa notifications already made, which cover the period of the Corona crisis but where the employees or self-employed persons are not currently working in Belgium?

We have worked out some practical examples below:

1. I have made out a Limosa notification for an employee for the period from 01.03.2020 to 30.06.2020. My project is now interrupted for an indefinite period because of Corona. Do I have to cancel the Limosa notification and make a new one for the modified period of employment?

For the time being, you do not have to do anything. The notification can be kept on the condition that the works will be resumed afterwards.

However, if the employee does not return to Belgium at the end of the suspension, it is advisable to cancel the original notification and make a new notification for the modified period of employment.

2. I have made a Limosa notification for an employee for the period from 01.04.2020 to 15.04.2020. The client informed me today that the assignment will be cancelled.

In this situation, the employee will not perform any works in Belgium and the notification must be cancelled.

3. An employee has a Limosa notification from 01.03.2020 to 05.03.2020. On 06.03.2020, the employee must still perform additional work on the project. Do I still need to make an additional Limosa notification?

In this situation, the Limosa notification must indeed be extended. Every day of employment in Belgium must be covered by a Limosa notification.

4. A self-employed subcontractor will soon be carrying out construction works in Belgium. Does this self-employed person need to have a Limosa notification?

Since 1 January 2019, the Limosa notification obligation for self-employed persons has changed, which means that self-employed persons only have to notify if they carry out activities within a high-risk sector (construction, meat and cleaning) in Belgium. Since this case concerns a self-employed person who is going to carry out construction works, he will also have to make a Limosa notification.


Just to be clear: for employees, the regulations will continue to apply unchanged to all sectors.

BTW: BE 0449.399.317
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