Posting workers to Belgium

Employer's obligations 

Every employer posting workers to Belgium must meet a number of obligations. First and foremost, employees must be registered through the LIMOSA portal no later than before they begin work. Copies of the LIMOSA registration form, employment contracts, A1 forms, and working time records must also be kept at the workplace. Furthermore, working conditions must be ensured in accordance with Belgian regulations, including minimum wage, working hours, and sectoral allowances. It is also crucial to ensure that employees have appropriate personal protective equipment (PPE).

Employee salary

The remuneration of workers posted to Belgium must be in accordance with the collective agreement for the relevant sector (e.g., construction). This includes the obligation to pay appropriate hourly rates, include holiday pay and annual bonuses, and reimburse accommodation and travel costs, if required by the collective agreement.

Posting workers to Belgium – the importance of complying with the Belgian labor code

Delegating workers without knowledge of local regulations exposes the company to inspections and sanctions. The labor inspectorate can verify the LIMOSA notification, compliance of wages with the relevant CP, correct settlement of working time and overtime, and the presence of required documentation at the workplace. Therefore, compliance with Belgian labor law is not only a formal obligation but also a condition of legal security for the company.

Delego offers support in the following areas:

• Preparation of LIMOSA applications along with the necessary documentation,
• Analysis and implementation of conditions resulting from CP,
• Maintaining contacts with Belgian offices and inspections,
• Acting as a local representative for the duration of the posting.

Employee Reporting Procedure (LIMOSA)

Every employee posted to Belgium must be registered by their employer in the LIMOSA system. This registration should include details of the employer and employee, the duration and location of the work, and the nature of the service provided. Failure to register with LIMOSA can result in serious consequences, ranging from an administrative fine, suspension of work in Belgium, and even the loss of the right to continue the contract.

Form A1
The A1 form is a key document confirming that the employee remains insured in the sending country and is not subject to the Belgian social security system. This document is mandatory during inspections. Failure to present the A1 form may result in the obligation to pay Belgian contributions and additional administrative complications.

Employment conditions and remuneration of seconded workers

In Belgium, collective agreements (CAs) are particularly important, as they define minimum employment conditions in specific sectors. Employers wishing to legally post workers should familiarize themselves with the relevant CAs and adapt their employment conditions accordingly. This requires considering industry-specific allowances, such as a travel allowance or annual bonus, which directly impact the employee's salary.

Company control and responsibility when working in Belgium

The Belgian labor inspectorate has the authority to conduct inspections at the workplace. During such inspections, documents such as LIMOSA, A1, employment contracts, work time records, and the compliance of wages with CP provisions can be verified. Additionally, inspectors can assess occupational health and safety conditions and the legality of accommodation and transportation provided to employees. Responsibility for ensuring compliance with Belgian law rests with the posting employer.

Failure to comply with posting regulations can lead to serious legal and financial consequences for employers. The Belgian inspection services (FPS Employment, Labour and Social Dialogue) may impose penalties, including:

• administrative fines ranging from €400 to as much as €48,000 per employee – depending on the type and scale of the violation (e.g. failure to report LIMOSA, non-compliance of remuneration with the CP agreement, lack of an A1 form),

• a fine or imprisonment (in serious cases, e.g. in the case of systemic violation of the law),

• temporary suspension of work or prohibition of providing services in Belgium if the violations are deemed serious,

• the obligation to pay outstanding contributions and wage subsidies if the inspection finds that the employee has not received the benefits required by the collective agreement,

• joint and several liability with the Belgian contractor if he fails to ensure the legality of the subcontractors' work.