Belgium Limosa Certificate

Here at CPM People we like to keep our contractors up to date, this article about the Limosa declaration is vital documentation for working within Belgium.

If you are a non Belgium employer or self employed person and you intend to carry out temporary or partial assignment in Belgium, you must declare these activities in advance. Apprentices who do all or part of their work placement in Belgium must also be declared.

What is the Mandatory Declaration?
Foreign employees, self employed people, and apprentices must declare their activities in Belgium to the government in advance. The Belgium government hopes that Limosa will create a better framework for correct employment of foreign workers in Belgium. Special attention will be paid to their rights and conditions of employment.
As a foreign entrepreneur , you will enjoy some major administrative benefits as a result of Limosa. Proper execution of Limosa declaration will make your administrative obligations in Belgium much easier, with regard inter alia , to the following.

·         Drawing up the labour regulations and documents for part time employees and keeping them up to date.

·         The personnel create an account

·         The individual earning record

·         The wage settlement.

Who must be declared?
The Limosa Declaration is in place for traveller stays in Belgium on business purpose for more than five days a month without a Belgium contract of employment, the Belgium government needs to be informed. This rule applies as from April 1, 2007

You may be exempt from Limosa declaration for certain activities such as;

• Paying Belgium social security

- This may be done by registering your independent self- employed status with the authorities and paying Belgium tax and social security from the beginning of your contract.

• Persons responsible for the installation and assembly of goods
• Persons responsible for urgent repair or maintenance works
• Self- employed business people
• Self- employed directors
• Persons working for international organisations
• Public servants.

Employees.

Generally speaking, a declaration must be made for the employment of employees who;

• Normally work inn a country other than Belgium
• Are recruited in country other than Belgium

In other words, the mandatory Limosa declaration applies to all employees who are employed in Belgium temporarily or partially by a non Belgium employer.

Self Employed persons.

A declaration is required for each self- employed person who comes to Belgium temporarily to exercise a self employed activity, but does not stay here permanently.

Apprentices.

Apprentices are also obliged to declare their coming. this is required if they do all or part of their apprenticeship in Belgium as part of a foreign study programme or vocational training.

Exceptions.

There are exceptions to the general obligation. there are exemptions, especially for short term assignments in Belgium. In addition, not everyone who does cross- border falls under the mandatory declaration. Self employed people are natural persons who exercise a professional occupation for which they are not bound by an employment contract or a (Government) social security contract. For example there is no mandatory declaration in the following situations;

• Employees who live abroad and work only for a Belgium or foreign employer in Belgium and for an indefinite period (cross- border workers)
• Employees, such as sales representatives, who normally work for a Belgium employer in the territory of different countries.

When do you have to make the declaration?

Before the commencement of work or training period in Belgium. You can file the declaration via a web application at www.socialsecurity.be. You will receive your “Limosa-1” certificate immediately.

How do you make a Limosa Declaration?
The Limosa declaration is made via a user friendly web application. this electronic declaration is fast and easy. A Limosa-1 certificate is created straight away. To be able to make an electronic declaration you need to obtain a username and a password. You can also submit a declaration on paper via the contact centre.

If you fail to make a declaration.
The Limosa Declaration is a legal requirement. Non compliance can result in penal or administrative sanctions. The following people and organisations can be punished;

·        The employee or their appointee or agent

·        The posted self employed person

·        The institution as to where the student is studying.

The one for whom or on whose premises the work is carried out in Belgium can also be prosecuted. At least, if he fails to declare the absence of Limosa-1 certificate to the government.

How long is the Limosa Declaration valid?
A Limosa declaration always has to cover the duration of the activities in Belgium. There is no maximum validity period.
A simplified Limosa declaration is, however, limited in time. It is valid for a maximum of 12 months but can be extended with a maximum of 12 months each time.

Although if you only contract in Belgium occasionally a separate Limosa declaration is required for each assignment, For example working within

the construction industry and/ or in the temporary-employment sector.

Payroll Solutions

We've worked all over the world with many different contractors, clients and agencies. Our experience in dealing with the unique regulation of differing countries and our ability to offer valid and useful advice sets us apart from the competition.

By working with CPM People we have the infrastructure to locally employ and payroll contractors within the following territories:

Algeria                           France                             Norway                  
Australia                        Germany                         Poland
Austria                           Greece                            Saudi Arabia
Bulgaria                         Hong Kong                     Singapore
Belguim                         Hungary                          Slovakia
Canada                          Ireland                            Spain
China                             Israel                              Sweden
Czech Republic             Italy                                Switzerland
Denmark                       Lithuania                        UAE
Estonia                          Luxembourg                   UK
Finland                          Netherlands                    USA

Within these territories our services include:

Compliant local payroll solutions
Local registration guidance
Local tax declarations
Work permit and visa assistance
Expense administration and guidance
Personalised illistration of net earnings
Weekly payrolls
Local tax mitigation
E101/ A1 certificates where appropiate
Full accountancy services.

For further information and to speak to one of our advisors please call 0870 991 9000 or go to http://www.cpmpeople.com/index.php