This is a duty of prior notification created since 1 April 2007 for posted (seconded) employees and self-employed persons who are temporarily or partially working in Belgium but who normally work in one or more countries other than Belgium or who are recruited in a country other than Belgium. This notification has to be made by the foreign employer or the foreign self-employed person via the governmental website www.limosa.be before actually commencing work in Belgium.
The Belgian State wishes to create a more attractive environment for the processing of posted workers in Belgium. Particular attention is given to their rights and working conditions. In this regard, the obligation to file a Limosa declaration has been in force since 1 April 2007.
Filling in a Limosa declaration simplifies your administrative obligations in Belgium, including for:
- drawing up and keeping up to date the terms of employment and documents for part-time workers,
- the staff register,
- the employee record, and
- the payslip.
The Limosa declaration is the first step towards legal work in Belgium in accordance with European rules. It is a legal obligation. The proof of the declaration should be presented before the work in Belgium begins. Non-compliance with this obligation may give rise to criminal or administrative sanctions .
When you finalize the declaration, the final screen immediately displays a receipt: proof of the Limosa-1 declaration. You need to present this proof of the declaration to your Belgian client before beginning work. If you are not in a position to present it, your client is under the obligation to notify the Belgian authorities.
The proof of the Limosa-1 declaration includes a QR Code which allows you to easily register individuals carrying out construction work in Checkinatwork.
All those who have work carried out on their premises, or for whom work is carried out in Belgium, may also be pursued if they do not report to the authorities the fact that no proof of a Limosa declaration has been presented.
There are certain exemptions from this obligation, mainly depending on the duration and the nature of the activities in Belgium.