The Limosa declaration in Belgium is a mandatory procedure for all foreign employers sending displaced workers to Belgium. This process ensures compliance with Belgian labor conditions.
In this article, we will examine the key aspects of the Limosa declaration in Belgium: the individuals affected, possible exceptions, and penalties for non-compliance. Please refer to our detailed guide on worker displacement in Belgium.
What is the Limosa declaration?
The Limosa declaration is a mandatory administrative procedure in Belgium for foreign employers who temporarily send workers to Belgium. Its purpose is to ensure that these workers enjoy the same labor conditions as Belgian workers, particularly in terms of remuneration, safety, and working conditions.
You must make this declaration before the work starts in Belgium. The obligation also applies to self-employed workers providing services temporarily in Belgium.
Workers displaced by a company to Belgium can maintain their home country’s social security legislation and continue contributing for a maximum of 24 months, according to Directive 96/71/EC of the European Parliament and Council.
Who is subject to the Limosa declaration in Belgium?
The following categories are subject to the Limosa declaration:
- Workers sent by foreign companies for temporary missions in Belgium.
- Temporary workers hired by foreign employment agencies.
- Self-employed workers performing certain professions in high-risk sectors (construction, meat processing, cleaning) in Belgium, without permanent residence or establishment in the country, whether or not they are subject to Belgian social security.
- Foreign subcontractors performing work in Belgium.
In other words, the Limosa declaration is mandatory for all workers temporarily or partially employed in Belgium by a foreign employer. However, there are some exceptions, which we will outline below.
Exemptions from the limosa declaration obligation
Certain categories of workers and activities are exempt from the Limosa declaration obligation in Belgium. These exemptions vary depending on the reason for and duration of the stay in Belgium. For example, the following activities are exempt from this procedure:
- Participation in short business meetings (less than 5 days per month).
- Attendance at scientific or academic conferences.
- Technical or inspection visits that do not require direct physical intervention.
- Occasional performances by athletes and artists.
- Diplomats, researchers, and members of international organizations.
It is important to verify whether these exemptions apply to each specific situation, as there may be particular conditions or restrictions based on the sector or nature of the activity.
Penalties for non-compliance with the Limosa declaration
Failure to comply with the Limosa declaration can result in significant financial penalties. Belgian social inspectors have the authority to conduct workplace checks. The following persons and entities may be penalized:
- The employer, as well as their representative or agent.
- The displaced self-employed worker.
- The companies or individuals for whom the work is being performed in Belgium.
The foreign employer is not the only one responsible; Belgian partners collaborating with undeclared workers can also be held accountable. During displacement, the employer must comply with the labor regulations of the destination country, ensuring that wages are not below the legal minimum, respecting working hours, rest periods, and health and safety conditions. Additionally, the employer must guarantee rights such as paid vacation.
Frequently asked questions about documentation
- Is the Limosa declaration necessary in Belgium for very short missions? Yes, except for some legal exemptions, such as short conferences or diplomatic missions.
- What to do if the declaration is forgotten? It is essential to regularize the situation as soon as possible. Arthur & Marin can help minimize the legal consequences.
- Is the Limosa declaration in Belgium valid for multiple missions? No, each mission or work period requires a new declaration.
- Do subcontractors and self-employed workers also need to make the Limosa declaration in Belgium? Yes, foreign subcontractors and self-employed workers are subject to the same obligation before starting their activities in Belgium.
- What is the validity period of the Limosa declaration in Belgium? The declaration is valid for the specified period. Any extension of the mission or new intervention requires a new declaration.
How Arthur & Marin can help
At Arthur & Marin, we provide services to ensure full compliance and avoid penalties:
- Personalized legal advice: We analyze your situation and guide you on the specific obligations of your sector.
- Preparation and submission of the declaration: We handle the preparation and submission of the Limosa declaration in Belgium, ensuring all information is correctly filled out.
- Assistance in case of inspection: In case of checks by Belgian authorities, we ensure your defense and manage potential litigation.
Contact us for any questions related to your obligations on worker displacement in Belgium at info@arthurmarin.com or +32 465 345 345.
