Guide for Foreigners Working in Flanders

Published on July 2016 | Categories: Types, Brochures | Downloads: 30 | Comments: 0 | Views: 243
of 48
Download PDF   Embed   Report

Guia de estrangeiros na Belgica

Comments

Content

GUIDE
FOR
FOREIGNERS WORKING IN
Flanders

Belgium

Foreign Employees_0513.indd 1

8/10/13 21:50

Mixed Sources

Productgroep uit goed beheerde
bossen, gecontroleerde bronnen
en gerecycled materiaal
www.fsc.org Cert no. SGS-COC-003467
© 1996 Forest Stewardship Council

Guide for foreigners working in Flanders-Belgium
Immigration - Tax - Social Security Law - Social Formalities
a publication of
Flanders Investment & Trade
New address from 1 January 2014 onwards:
Koning Albert II-laan 37 - 1030 Brussels - Belgium
T +32 2 504 88 71 I F +32 2 504 88 88
[email protected] I www.investinflanders.com
Acknowledgement
We would like to thank PricewaterhouseCoopers Tax Consultants
for their contribution to this booklet. Their Belgian immigration
team members are:
[email protected], Partner, +32 3 259 31 54
[email protected], Director, +32 3 259 31 56
[email protected], Principal Adviser, +32 3 259 31 76
Disclaimer
Flanders Investment & Trade and the contributing consultancy
firm have taken great care in compiling these sections. Please
be aware, however, that they do NOT offer comprehensive tax
or legal advice for specific transactions or investments. Rather,
this publication is designed to provide an overview of the subject
matters covered and to make the reader aware of certain features
of the applicable laws and regulations. Potential investors are
strongly urged to retain competent legal and/or tax counsel before
implementing a business plan or making an investment.
The information presented is based on laws and regulations in
effect on January 1, 2013.
3rd edition - 1st print - October 2013
© All rights reserved
All rights reserved. No part of this publication may be reproduced,
stored in a retrieval system or transmitted in any form by any
means, electronic, mechanical, photocopying, recording or otherwise without the written permission of the publisher and the
copyright owner.

Foreign Employees_0513.indd 2

8/10/13 21:50

Guide for
foreigners
working in
Flanders-Belgium

Immigration
Personal Tax
Social Law Formalities
Social Security Law

Foreign Employees_0513.indd 3

8/10/13 21:50

Belgian chocolates:
simply divine!

4

Foreign Employees_0513.indd 4

Guide for foreigners working in Flanders-Belgium

8/10/13 21:50

Table of contents

1







Immigration formalities............................................................. 7
1.1 General................................................................................. 7
1.2 Work permit........................................................................ 11
1.3 Professional card................................................................ 18
1.4 Obtaining a visa to enter Belgium...................................... 21
1.5 Registration with the local municipality of residence........ 23
1.6 European Blue Card............................................................ 25

2





Personal tax formalities......................................................... 27
2.1 General................................................................................ 27
2.2 Belgian taxation of residents.............................................. 28
2.3 Belgian taxation of non-residents....................................... 30
2.4 Tax filing obligation............................................................. 33

3



Social law formalities.............................................................. 35
3.1 Limosa................................................................................ 35
3.2 Social documents and social representative...................... 39

4 Social security legislation........................................................ 41

Foreign Employees_0513.indd 5

8/10/13 21:50

City of Antwerp by night

6

Foreign Employees_0513.indd 6

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

immigration
formalities

1

1.1 General
Before relocating an employee to Belgium or before a self employed person moves here, it is crucial to know whether a work
permit or professional card, and a residence permit are required.
Without the appropriate document(s), (s)he may not be allowed to
work or reside in Belgium.
The procedure that has to be followed in this respect depends on
the individual’s nationality.
A. The individual is a national of one of the EEA countries (European Economic Area: EU members + Iceland, Norway, and
Liechtenstein) or Switzerland
Work permit – Professional card - Exemption
The following countries are members of the European Union:
Austria, Belgium, Bulgaria, Croatia, Cyprus, the Czech Republic,
Denmark, Estonia, Finland, France, Germany, Greece, Hungary,
Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain,
Sweden and the UK.
The EU treaty provides for the free movement of persons within
the European Union. As a consequence, employees/self-employed persons who are citizens of an EEA member state or
Switzerland are, in principle, free to work in another member
state without a work permit/professional card.
Please note that, for work permit purposes, however, this is not yet
the case for the 3 countries that joined the EU in January 2007, i.e.
Bulgaria, Croatia and Romania (see important note below).
Visa requirements
Employees who are nationals of the above-mentioned countries
can enter Belgium on the basis of their national passport, without requiring a visa.
Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 7

7

8/10/13 21:51

Belgian residence permit
In the case of a stay in Belgium of less than 90 days (within any
given period of 6 months), EEA or Swiss nationals have to be in
possession of a ‘declaration of presence’ (“Annex 3ter”) issued
by the municipality of their place of residence in Belgium. This
declaration of presence is issued on the basis of the individual’s national passport and is valid for 90 days. If the individual
stays in a hotel, the hotel register replaces the requirement of a
declaration of presence.
If the individual stays in Belgium for more than 90 days (within
any given period of 6 months), a ‘declaration of registration’ has
to be applied for. The application for this “declaration of registration” (also known as the “Annex 8”) has to be filed with the
municipality of the place of residence of the employee. The EEA
or Swiss national is free to opt for the electronic version of the
declaration of registration, in the form of the E-card. The validity
of this card depends on the length of stay of the individual in
Belgium. In general it is valid for 5 years.
Important note – work permit
For the following EU countries (new EU member states as
from 1 January 2007), transitional measures apply: Bulgaria,
Romania and Croatia.
In most cases, employees who are nationals of these new EU
member states still need a work permit in order to work in
Belgium legally. The conditions for obtaining a work permit are
more lenient, however. The transitional measures will apply
until 31 December 2013.
The residence requirements for entering Belgium are not different from those applying to other EU nationals.
B. The individual is a non-EEA national
Work permit
In principle, every non-EEA national working in Belgium has to
hold a work permit, although some categories of workers are
exempted from this obligation. In parallel, the employer has to
obtain an authorization to employ. Hereafter, we will only refer
to the work permit for both documents as they are linked. The
work permit has to be applied for in Belgium by the employer
(or an agent).
8

Foreign Employees_0513.indd 8

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

Professional card – Self-employed persons
In principle, every non EEA-national intending to take up a
self-employed activity in Belgium has to be in possession of a
professional card (except Swiss nationals), although some categories are exempted from this obligation.
The professional card has to be applied for at the Belgian
diplomatic or consular representative in the applicant’s country
of residence or at a recognized business registration agency
(in Dutch: “erkend ondernemingsloket” / in French: “guichet
d’entreprise agréé”) if the applicant already legally resides in
Belgium.
Visa requirements
In the case of a stay in Belgium of less than 90 days (within any
given period of 6 months), it will depend on the individual’s nationality whether a visa is required to enter Belgium or not: citizens of the USA, Australia, Brazil, Canada, South Korea, Japan,
etc. can enter Belgium on the basis of their national passport.
For other nationalities such as citizens of India, China, Turkey,...
a Schengen visa C will be required.
In the case of a stay in Belgium for more than 90 days (within
any given period of 6 months), all non-EEA nationals have to be
in possession of a type D visa in order to enter the country and
are required to obtain a Belgian residence permit. For more
details, see the separate section on residence permit formalities further on.
Residence in Belgium
For a stay in Belgium of less than 90 days (within any given
period of 6 months), non-EEA nationals have to be in possession
of a ‘declaration of arrival’ issued by the municipality of their
place of residence. This document is issued on the basis of their
Schengen visa C or national passport and is valid for 90 days. If
the individual stays in a hotel, the hotel register record replaces a declaration of arrival. If the individual stays in Belgium
for more than 90 days (within any given period of 6 months), a
Belgian residence permit (electronic residence card A) has to be
applied for. This application has to be filed with the municipality
of the individual’s place of residence.

Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 9

9

8/10/13 21:51

1.2. Work permit
The employer has to obtain an ‘authorization to employ the employee’. The employee has to be in possession of a valid work permit.
These two documents have to be obtained prior to the commencement of work in Belgium. In practice, both applications are filed at
the same time by the employer or its representative. We use the
term ‘work permit’ hereinafter in reference to both documents, as
they are inextricably linked.
A. Procedure for obtaining a work permit
1. In order to obtain a work permit, an official application form
accompanied by a set of prescribed documents has to be sent
to the regional work permit authorities.
2. After approval, the original work permit will be sent to the
local municipality of the district where the employer or its
representative is established; the local municipality actually
delivers the work permit. The original authorization to employ will be sent to the employer or its representative.
10

Foreign Employees_0513.indd 10

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

City of Ghent by night

B. Types of work permits
1. Type A
Work permit type A is meant for those employees who are able
to prove that in the period of 10 years prior to the application
they have worked in Belgium with a work permit type B for a
consecutive period of 4 years during a legal and uninterrupted
residence in the same period.
The years worked with a work permit B in one of the following
categories do not count to receive a work permit Type A:
• Specialized technicians;
• Internships and au pairs;
• Posted employees;
• Researchers and guest professors at a university or other
recognized scientific institutions;
• Highly skilled employees;
• Spouse and children of a self-employed person.
The work permit A is delivered in the name of the employee and
not linked to an employer.
Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 11

11

8/10/13 21:51

2. Type B
In general, only certain categories are able to receive this type
of work permit:
• Highly skilled employees;
• Managerial employees;
• Internships;
• Specialized technicians;
• Professional athletes;
• Au pairs;
• Spouses of work permit holders or professional card holders;
• Members of theoretical intragroup training programs.
The most common type in relation to employment within multinationals is type B, which has to be applied for by the employer.
This work permit B is linked to one employer. More details
about this permit will be explained in the section below.
3. Type C
This type of work permit is meant for categories of persons
who are staying in Belgium for a very specific reason and for a
limited period only. Examples are: foreign students, seasonal
workers in certain sectors, asylum seekers; etc.
General conditions for work permit type B
The Belgian legislation places general restrictions on the issue of
work permits and authorizations to employ; they can only be issued
if:
• The employer can prove that it cannot find an employee on the
European employment market with the same qualifications as
the foreign employee it wishes to hire (labor market criterion).
Proving that no employee can be found on the Belgian (or European) employment market with the same professional skills,
even after training, is a complex matter. In fact, the employer will
have to demonstrate that it has searched extensively (by advertising in newspapers, via the local employment office, etc.) for an
employee with the same qualifications;
• The person concerned is a national of a country with which
Belgium has a manpower agreement (the new EU member
states, Algeria, Bosnia-Herzegovina, Macedonia, Montenegro,
Morocco, Serbia, Kosovo, Tunisia and Turkey);
• A separate employment contract has been signed containing
quite specific provisions e.g. dealing with the costs of repatriation and healthcare;
• The employee is not yet in Belgium for the purpose of his/her
employment.
12

Foreign Employees_0513.indd 12

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

A work permit for an employee not qualifying for an exemption from
these strict conditions will by no means be automatically issued.
Exemptions:
The conditions are waived for certain “privileged” categories of employees. The two most common are highly qualified persons and
managerial employees.

Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 13

13

8/10/13 21:51

Highly qualified employees
Highly qualified employees whose annual gross taxable salary is at
least EUR 38,665 (non-taxable expatriate allowances not included;
amount for 2013) do not need to fulfill the labor market criterion, or
fall under a manpower agreement or have a specific employment
contract. The work permit type B for highly qualified employees
can be granted for a maximum period of eight years.
Hence, a work permit is generally issued if all the documents
mentioned below are provided. The person’s qualifications, position
and experience are considered in determining whether or not the
employee is highly qualified.
The eight year restriction on the validity of a work permit does
not apply where the employee is under a contract with a Belgian
company (i.e. has not been posted to Belgium) and earns a gross
annual salary higher than EUR 64,508 (amount for 2013).
Managerial employees
For managerial employees earning a gross annual salary of at
least EUR 64,508 (amount for 2013), the restrictions relating to the
employment market, the labor market, manpower agreement and
separate employment contract criteria do not apply either.
The employee is issued with a work permit with no maximum employment period.
An employee who has already worked as a highly qualified employee
for several years can obtain a type B work permit as a managerial
employee if his/her position and duties change accordingly.
Formalities to be completed
To apply for a work permit, the following documents are required:
• a power of attorney by the employer in favor of a law firm or a
consultancy firm, if they handle the application;
• a completed work permit application form;
• a medical certificate issued by a physician accredited by the
Belgian embassy or consulate in the applicant’s home country
or last country of residence;
• the employment agreement between the employee and the
(foreign) employer;
• a copy of the employee’s national passport (all pages);
• a career résumé;
• copies of the applicant’s degree certificates;
• 3 passport-size photographs of the employee for collecting
the work permit;
14

Foreign Employees_0513.indd 14

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

• a service agreement between the foreign employer and the
Belgian client (if possible).
In the case of an assignment, also:
• an assignment letter / agreement to be typed on the employer’s letterhead paper;
• a proof of sustained contribution to the home country’s social security system (in general by means of a ‘certificate of coverage’).
Validity
A work permit can be obtained for a maximum period of 12 months,
and is renewable annually until the maximum period elapses.
How long does it take?
Once the application has been filed, it takes about 3 to 4 weeks for
the work permit to be issued.
Remark concerning new EEA member states
As mentioned before, citizens of Romania, Croatia and Bulgaria
still require a work permit in order to be able to legally work in
Belgium.
A simplified procedure for obtaining a work permit is possible for
certain categories of employees that are considered difficult to
recruit (knelpuntberoepen/postes à pourvoir).
According to this simplified procedure, the work permit has to be
issued within five working days upon production of the employment
agreement and the national passport.
Each region has prepared a list of such jobs. Some examples are:







engineers,
accountants,
product and marketing managers,
technicians,
translators,
bakers.

Exemptions from having to obtain a work permit
In principle, all non-EEA nationals working in Belgium have to be
in possession of a work permit. Some categories of persons are
exempted.
The most important categories are:
• individuals holding an unrestricted residence permit
for Belgium;
Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 15

15

8/10/13 21:51

• spouses of Belgian or EEA nationals under certain conditions;
• individuals employed within the framework of a service agreement between two EEA member state companies;
• foreign managerial employees coming to work in Belgium
provided that they are to be employed by the Belgian headquarters (i.e. under a local employment agreement), that their
gross annual salary exceeds EUR 64,508 and under other
specific conditions;
• foreign employees assigned to Belgium by their foreign
employer to attend academic/scientific congresses or closed
meetings (‘business trips’), provided that the duration of their
stay in Belgium does not exceed the length of the congress,
or (in case of business trips) 60 days per calendar year, with a
maximum of 20 consecutive calendar days per meeting;
• foreign employees assigned to Belgium by their foreign employer to receive intra-group classroom training, provided that
the training does not exceed three months. The exemption is
limited to the actual duration of the training and a number of
strict conditions have to be complied with, mainly relating to
the nationality of the persons concerned (there is a limited
list of nationalities) or the place where the employer has its
principal place of business;
• research workers sent to Belgium to carry out research with a
recognized research institute as part of a visiting agreement.

16

Foreign Employees_0513.indd 16

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

The exemption is limited to the duration of the research project as set down in the visiting agreement between the subject
and the institute:
• specialized technicians coming to Belgium to assemble/install foreign-built machinery/equipment (for up to eight days);
• specialized technicians coming to Belgium to repair or maintain foreign-built machinery/equipment (for up to five days
per calendar month);
• persons testing prototypes for a maximum period of four
weeks per calendar year.

European Parliament

City of Bruges by night

Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 17

17

8/10/13 21:51

1.3. Professional card
A. The individual is a national of one of the EEA countries or
Switzerland
The EU treaty provides for the free movement of persons within
the European Union. As a consequence, self-employed persons
who are citizens of one EU member state are, in principle, free
to work in another member state without a professional card.
This principle of free movement also extends to the following
countries, which are not part of the EU but members of the EEA:
Iceland, Norway and Liechtenstein. It also extends to Switzerland.
B. The individual is a non-EEA national
All non-EEA nationals carrying on a self-employed business
activity in Belgium must be in possession of a professional card
before starting to work.
This also means that any non-EEA national working in Belgium
as a director (in French: administrateur/in Dutch: bestuurder) of
a Belgian company, whether or not he/she earns fees, and who
thus qualifies as carrying on a self-employed business, must
also have a professional card.
There are exemptions to this, e.g. self-employed persons
coming to Belgium within the framework of a business trip for a
maximum of three months. If an exemption applies, no professional card needs to be applied for.

18

Foreign Employees_0513.indd 18

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

C. Procedure for obtaining a professional card
An application for a professional card can be filed:
• at the Belgian diplomatic or consular representation in the
country of residence of the applicant;
• at a recognized business registration agency (“erkend ondernemingsloket” / “guichet d’entreprise agree”) if the applicant
already legally resides in Belgium.
Foreigners who already hold an unrestricted resident permit
(“electronic B or C card”) are exempt from the professional card.
Please note
that a key factor in obtaining a professional card is to demonstrate the economic benefit of the business (e.g. a major
investment in Belgium) or the creation of job opportunities in
Belgium. The importance of the business may also be judged on
its social, cultural, artistic or sporting contribution. The sector
which the applicant wishes to be active in may not already be
saturated (e.g. phone shops).
Provided this criterion is met, a professional card may be issued within the span of a few months.
The economic benefit can be proven by one of the following:
• useful investments;
• creation of new jobs;
• positive economic effects on Belgian companies;
• stimulation of export;
• innovative or specialized character of the activity;
• etc.
D. Documents needed
Generally, the following documents are needed to apply for a
professional card, and for the visa D based on the professional
card. Note that each embassy/consulate may have other requirements needing to be checked upfront.
• two official application forms;
• a passport valid for at least 12 months at the time of application;
• an original medical certificate;
◊ The medical examination must be carried out by a physician who is recognized by the Belgian embassy/consulate
general;
◊ The medical certificate must be stamped and signed by
the physician;
• a detailed career résumé;
• certified copies of professional diploma(s) (or educational
Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 19

19

8/10/13 21:51








certificates/certificates attesting the knowledge of foreign
languages);
a letter describing and justifying the professional activities the
individual wishes to carry out in Belgium;
a certificate of good conduct together with a translation
issued within 3 months prior to the application date. In cases
where the applicant has resided in another country during the
last 5 years, the individual should also submit a certificate
issued by the relevant authorities in that foreign country;
a certificate of knowledge of business management (business
charter) or an affidavit in the case of an exemption from the
need for this declaration;
specific economic information (e.g. brochures, press releases)
relating to the company in Belgium and other countries to
prove the economic importance of the application (if possible);
an application fee will be required together with an issuance
fee.

If the applicant has been appointed as a company director, the
following documents should also be provided:
• the deed of incorporation of the company in Belgium;
• a copy of the minutes of the meeting of the board of directors
appointing the applicant to the position of director.
E. Validity
A professional card has a maximum validity of 5 years. It is
however possible to receive a professional card with a validity
shorter than 5 years, depending on the decision of the authorities. It can be renewed once the initial validity period has ended.
G. How long does it take?
The authorized civil service of the Ministry of Economy takes the
decision on whether or not to issue professional cards.
There is no official maximum period in which the decision
must be taken. Usually, it can take 3 to 4 months to receive the
professional card. If the application is refused, the applicant can
appeal within a period of 30 calendar days.
When the appeal fails, the applicant can apply again after
2 years for the same activity under the condition that he/she can
put forward a ‘new’ element that can prove the economic benefit
of the proposed activity.
H. How much does it cost?
The applicant is required to pay EUR 140 when filing the application for a professional card.
20

Foreign Employees_0513.indd 20

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

Statue of “Manneken Pis”
in Brussels

City of Brussels by night

1.4 Residence permit formalities for non-EEA nationals
Obtaining a visa to enter Belgium
There are different types of visa. The type of visa that has to be applied for depends on the purpose and length of the stay in Belgium.
In the case of a stay in Belgium of less than 90 days within any given six-month period, the non-EEA national might need a short term
visa C in order to enter Belgium. This, however, depends on the
nationality of the individual concerned as citizens of e.g. the USA,
Japan, Australia, Canada, etc. can enter Belgium on the basis of
their national passport for a short stay. Nationals of e.g. China,
India, Russia, etc. have to apply for a C type Schengen visa.
Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 21

21

8/10/13 21:51

In the case of a stay in Belgium of more than 90 days within any
given period of 6 months (can be interrupted), any non-EEA national has to hold a visa D (work visa, family reunion, studies, etc.) in
order to enter Belgium and to obtain a Belgian residence permit
(electronic residence card A), which is a necessary formality (see
further).
This application for the visa D has to be lodged at the Belgian Embassy or Consulate in the home country or last country of residence
and can only be filed after delivery of the work permit / professional
card and prior to the arrival in Belgium.
The most important documents needed by the employee are:
• a medical certificate issued by a physician recognized by the
Belgian Embassy/Consulate and legalized;
• a certificate of good moral conduct covering the last 5 years
duly legalized and translated;

Gravensteen castle in Ghent

22

Foreign Employees_0513.indd 22

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

• visa application forms;
• a national passport;
• the work permit / professional card.
Note: Every Embassy/Consulate has its own requirements and
might ask for additional documents.
For family members separate documents are required.
Depending on the Embassy or Consulate concerned and on the nationality of the employee concerned (e.g. some Embassies or Consulates are not authorized to issue automatically such a visa and
must apply first for approval from the relevant Belgian Foreigners
Office), the visa D can mostly be obtained within one working week.
1.5 Registration with the relevant Belgian municipality
A. Declaration of arrival - Short stay
In the case of a stay in Belgium of less than 90 days within
any given period of 6 months, non-EEA nationals have to be in
possession of a declaration of arrival (Annex 3) delivered by the
local municipality. This declaration of arrival will be delivered
on the basis of the visa C or national passport (depending on
the nationality) and has to be applied for within 3 days after the
individual’s arrival in Belgium.
B. Obtaining a Belgian residence permit - Long stay
In case of long stay in Belgium (i.e. more than 90 days within any given period of 6 months), a Belgian residence permit
(‘electronic card A’) has to be applied for. Within 8 days after his/
her arrival in Belgium, the employee has to register with the
municipality of the place where he/she intends to reside.
As each municipality may have its own specific requirements,
it is advisable to check what they are before going to the town
hall.
The following documents should normally be presented, and a
registration fee is payable:
• the employee’s original work permit;
• a copy of the registered rental agreement;
• the employee’s national passport bearing the visa D;
• 3-4 passport-size photographs;
• the individual’s birth certificate legalized according to the
internal procedures of the country that issues the document.
Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 23

23

8/10/13 21:51

If this certificate has not been drawn up in Dutch, French,
English or German it should be translated by a sworn translator into one of these languages.
A certificate of registration in the foreigners register (electronic
card A ) will be delivered to the employee once the above has been
complied with and a police investigation is completed. This electronic card A will, in principle, be valid for a maximum duration of
1 year (depending on the period of validity of the work permit/professional card). It is renewable for a maximum duration of 1 year,
e.g. when the work permit/professional card has been extended.
Note: Under an exceptional procedure (article 25/2 of Royal Decree
8 October 1981), the Belgian residence permit for a salaried worker, holder of a work permit, can also be applied for directly at the
Belgian municipality without first obtaining a visa D. Please note
that in such a case, it is essential that the certificate of good moral
conduct covering the last 5 years should be provided when registering without the visa D.

Leuven University library

Foreign Employees_0513.indd 24

8/10/13 21:51

1.6 European Blue Card
On August 31, 2012, the Belgian Official Journal published the
changes to the residence and work permit legislation leading to the
introduction of the European Blue Card (EBC). This all came into
effect on September 10, 2012.
Advantages of the EBC for highly qualified third-country employees
• It offers them the opportunity not only to reside in Belgium
but also to work here based upon one single document (which
is the so-called electronic ‘H’ card).
• It allows more flexible access to the European territory for
them and their families.
• It allows them and their families to leave the country (for a
maximum of 12 months) and return to their country of origin
without losing their status.
Conditions for being granted an EBC in Belgium
• The employee must hold a high degree of education for which
the study course extended over at least three years.
• The employee must have signed an employment contract with
a Belgian employer for an open-ended period or a term equal
to or greater than one year. 
• The employee’s gross annual pay must amount to at least
EUR 49,995 (2013). For highly qualified persons who hold
a type B work permit, this figure is EUR 38,665 (2013). The
figure is adjusted annually. 
• The employee must be able to produce valid travel documents
and must have health insurance for the periods during which
he/she is not covered under the terms of his/her employment
contract. 
• The employee must not pose any danger to public order or
national security.
An important category of employees who have no right to an EBC
is that of nationals of third countries who are on a posting contract. 
See also above the need to have a local contract in the host country.
Validity of the EBC
The validity of an EBC comprises two periods: a first (one-off) renewable period of 12 months, followed by a period of three years.
After five years’ legal residence within the EU, of which the last two
Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 25

25

8/10/13 21:51

years were in Belgium, an employee in possession of an EBC can
apply to qualify as a long-term resident and be issued with a new
“type D” electronic EC residence permit card for long-term residence.
Mobility within the European Union
An employee who holds an EBC and the members of his/her family
may travel within the Schengen Area and reside there for a period
of three months.
Once the employee has held an EBC for 18 months, he/she and his/
her family may travel to another member state to live and work
without the need for a separate visa if the employee meets the EBC
conditions laid down by the member state in question.
A third-country national with an EBC may be absent from Belgium
for 12 consecutive months without losing his/her status.
What about the current type B work permit?
The current type B work permit for highly qualified employees will
continue to exist alongside the EBC. Hence, in practice, the EBC
adds little to the already existing flexible arrangements in Belgium
for highly qualified or managerial employees.
The exemption from a type B work permit only applies to foreign
nationals who hold an EBC issued by Belgium. This concretely
means that e.g. an Indian national in possession of a Dutch EBC
who has a job offer from a Belgian employer still needs to apply for
a new Belgian EBC before he/she can start working.
The employee also has to comply with all the above conditions for
being recognized as a highly qualified employee within the meaning
of the directive.

26

Foreign Employees_0513.indd 26

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

Immigration flow chart - Working in Belgium: the 10 steps
Applicant

Work Permit
(WP) Authority

Municipality

Local Police

In the applicant’s country of origin

q
❶ Prepare
documents for
application

u

q
❷ Submit
application for
a WP

q
❹ After approval
of the WP,
submit a visa
application

❸ Handling of
application
+
sends the WP
to the local
municipality

q
❺ Collect visa
from embassy
or consulate
Upon arrival in Belgium
❻ Application
for a Residence
Permit (RP)
at the town
council

u

❼ Investigate
application
+
inform the
local police

t

❾ Sends convocation letter
for picking up
the RP

❽ Performs
police check
within
14 working
days

q
❿ Collects the
RP from the
town council

Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 27

27

8/10/13 21:51

28

Foreign Employees_0513.indd 28

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

Personal tax
formalities

2

2.1 General
In order to determine the Belgian income tax liability of the posting
or transfer of an employee to Belgium, it is essential to establish
whether the employee will be treated as either a tax resident of
Belgium or as a tax non-resident of Belgium.
The Belgian Income Tax Code (BITC) defines Belgian tax residence.
According to Belgian Tax Law, an individual qualifies as a Belgian
tax resident if he/she has established his/her domicile or the seat
of his/her wealth in Belgium (BITC, article 2 §1 (1°)(a)).
The term domicile is defined as the place where the taxpayer
effectively and enduringly resides, where his family lives and where
personal contacts are maintained (clause 3/7 of the Commentary
on the BITC).
The seat of wealth is the place where the taxpayer manages his/her
assets or where the centre of his/her business activities is located (not necessarily the place where his/her property/assets are
situated).
Belgian Tax Law lays down a refutable legal presumption that an
individual has his/hers domicile or the seat of his/her wealth in
Belgium when he/she is registered in the Belgian population register of the municipality where he/she resides.
With respect to the tax residence of a married couple (BITC, article
2 §1 (2°)), a special rule applies. The tax residence of a married
couple is irrefutably deemed to be situated in Belgium if the family
residence is located there. However, Belgian Tax Law includes
no contrary provision (i.e. in cases where the family residence is
located outside Belgium).
The question of ‘family residence’ often comes down to a factual
analysis. For the purposes of Belgian Tax Law, a family residence
Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 29

29

8/10/13 21:51

can be defined as the centre of day-to-day family life or as the centre of household interests.
2.2. Belgian taxation of residents
Residents of Belgium are taxed on their worldwide income. Taxable income comprises real estate income, income from movable
property, miscellaneous income and earned income. For each of
these categories, there are specific rules for the calculation of the
net income. These rules are described below.
A. Earned income
Earned income is divided into six subcategories:
• salaries and wages from employment;
• company directors’ remuneration;
• profits from agricultural, industrial and commercial activities;
• proceeds from a self-employed profession;
• profits and proceeds from former occupational activities;
• replacement income: pensions, early retirement payments,
unemployment benefit, health insurance benefits, etc.
In principle, earned income comprises wages, salaries and other
remuneration (including benefits in kind) received on account of
an occupational activity. Reimbursements of expenditure incurred
on behalf of an employer are not considered earned income.
Benefits in kind are in principle taxed on the actual value to
the beneficiary. In some cases, the benefit in kind is taxed on
a lump-sum basis fixed by law (car or housing provided by the
company, etc.).
Stock options granted by the employer are considered earned
income and are taxable upon grant (i.e. on the 60th day following
the day of the offer) if the options are accepted in writing within
this 60-day period. If the options are taxable upon grant, the
benefit in kind resulting from the grant of the option is determined on a lump-sum basis. The resulting amount is taxed at
the marginal Belgian income tax rate.
Net income is determined in six stages
• deduction of compulsory social security contributions;
• deduction of actual or lump-sum professional expenses;
• economic exemptions, notably tax measures to promote investment and/or employment;
• clearance of losses;
30

Foreign Employees_0513.indd 30

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

• award of the ‘assistant spouse’ quota and marital quotient;
• compensation of losses between spouses.
Belgian income tax rates
Earned income (together with real estate income, ‘current’ alimony payments (see below) and – in very exceptional cases – investment income) is taxed at the following progressive tax rates:
Belgian tax brackets in EUR (Income year 2012 – Assessment year 2013)
Tax
bracket

Taxable income

%

Tax
on the
bracket

Tax due

Total

0

8,350.00

8,350.00

25%

-

2,087.50

2,087.50

8,350.00

11,890.00

3,540.00

30%

2,087.50

1,062.00

3,149.50

11,890.00

19,810.00

7,920.00

40%

3,149.50

3,168.00

6,317.50

19,810.00

36,300.00

16,490.00

45%

6,317.50

7,420.00

13,738.00

50%

13,738.00

<

36,300.00

Lumpsum professional expenses (EUR)
Taxable income

%

Expense on
the bracket

Total

1

5,490.00

28.7%

1,575.63

-

5,490.00

10,910.00

10%

542.00

2,117.63

10,910.00

18,150.00

5%

362.00

2,479.63

18,150.00

61,829.00

3%

1,310.37

3,790.00

In addition to the above, municipal taxes are due that range
from 0% to 10% on the principal amount of income taxes
charged, calculated on the basis of the above brackets.
Each taxpayer is also entitled to one or more standard tax
allowances (depending on his/her personal situation) as shown
below (amounts for income year 2012 – amounts still to be
multiplied by the applicable tax rate in order to determine the
exact benefit). Additional deductions may be granted depending
on the taxpayer’s personal situation.

Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 31

31

8/10/13 21:51

Standard tax deductions in EUR (income year 2012)
Standard tax
deduction

If taxable income not over
25,270.00
If taxable income between
25,270.00 and 25,540.00

7,070.00
7,070.00 less difference between
taxable income and 25,270.00

If taxable income above
25,540.00
Marital
quotient

30%

6,800.00
1 child

1,440.00

Income limit

32,700.00

2 children

3,720.00

Limit

9,810.00

3 children

8,330.00

4 children

13,480.00

5 children

18,630.00

+ each child

5,150.00

< 3 years old

540.00

B. Miscellaneous income
This category of taxable income includes all income with the
common characteristic of not being earned by performing an
occupational activity. The following income (non-limitative list)
is considered as miscellaneous income (under certain conditions): alimony payments, occasional profits and proceeds,
prizes and subsidies, capital gains from (un)developed property,
capital gains from shares, except if realized within the normal
management of one’s private investment portfolio and income
from a sublease or the transfer of a lease.
Except for ‘current’ alimony payments (meaning no arrears of
alimony), these types of miscellaneous income are taxed at separate tax rates (varying from 10% to 33%). Communal taxes are
also to be paid, ranging from 0% to 10% on the principle amount
of income tax due. ‘Current’ alimony payments are included in
aggregated taxable income (cf. above) to the extent of 80%.
2.3 Belgian taxation of non-residents
A. General principles
A Belgian non-resident, i.e. a person who has not established
his/her domicile or the seat of his/her wealth in Belgium, is
only taxable on that part of his/her income that is received from
Belgian sources. Depending on the type of income received from
32

Foreign Employees_0513.indd 32

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

Belgian sources, the individual may be required to file a Belgian
non-resident income tax return. In some cases, the withholding
tax or real estate tax paid will be final.
Employees who work in Belgium without establishing tax residence will in principle only be taxable in Belgium if the salary
cost is paid/borne by a Belgian tax resident or if they spend
more than 183 days in Belgium during the calendar year/a
period of 12 consecutive months. Profits from self-employment
activity will in principle only be taxable in Belgium if derived
by means of a Belgian establishment or result from activities
performed in Belgium.
The taxable income of a non-resident is subject to tax at the
same rates as that of a resident. If a non-resident also receives
other Belgian-source income, such as real estate income or
director’s remuneration from a Belgian company, this income
is added to the income taxable in Belgium. Investment income
sourced in Belgium or abroad is excluded from the taxpayer’s
aggregate taxable income but, in certain circumstances, can
be subject to Belgian withholding tax. If the non-resident has
a place of abode in Belgium or receives 75% of his/her worldwide professional income from a Belgian source (or has treaty
protection), he is entitled to the same deductions as a resident.
If not, the standard deductions are disregarded or limited.
B. Belgian special tax regime - General
Under certain conditions, a foreign executive temporarily assigned to Belgium within an international group of companies
may qualify for the special taxation regime. The executive is
then treated as a non-resident for Belgian tax purposes, liable
to Belgian personal income tax only on his/her Belgian-source
income.
Expatriates who may qualify for the application of the special
tax regime are mainly management personnel, research personnel, and foreign personnel without managerial responsibilities who are so highly specialized that recruiting for their posts
in Belgium is very difficult, if not impossible. To qualify, certain
criteria have to be met:
• The individual must be employed in a qualifying entity or
branch. This includes a scientific research center or laboratory or a business under foreign control or part of an international group. Their employment could be in a control or
coordination office of a multinational group of companies;
• The employment in Belgium must be temporary in nature;
Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 33

33

8/10/13 21:51

• The center of the expatriate’s economic and personal interests must not be Belgium.
An expatriate newly transferred to Belgium is presumed to be a
‘non-resident’ and not yet established as a Belgian inhabitant.
He/she must, however, provide supporting evidence in a specific
application for non-resident status.
Belgian special tax regime - Benefits
The special tax regime recognizes that payments made by an
employer to an expatriate fall into one of two distinct categories:
• Base salary and foreign service premium, both of which are
taxable in Belgium to the extent that they relate to services
performed in Belgium;
• Expenses reimbursed by the employer, some of which are
not taxable (up to certain limits) for the expatriate and are tax
deductible for the employer.
Non-taxable allowances
An expatriate is not taxed on reimbursements of supplementary
expenses that have incurred as a result of his/her recruitment,
transfer or posting to Belgium, whether paid as lump sum
allowances or as specific reimbursements of document-supported outlays. The Belgian tax authorities tend to accept as
non-taxable the reimbursement of costs that would not have
incurred if the expatriate had continued to work in his/her home
country. These non-taxable allowances are divided into two
parts: non-recurring costs (no limitation) and recurring costs
(tax-free up to a limit of EUR 11,250.00 or EUR 29,750.00 for
expats working in a control or coordination office of a multinational).
Non-recurring costs and expenses that are non-taxable include:
• costs and expenses incurred in moving to Belgium;
• costs of preparing the accommodation in Belgium for occupancy;
• costs and expenses incurred when moving out of Belgium.
Recurring costs and expenses that are non-taxable (within certain limits, except for school fees) include:
• the supplementary cost of accommodation and the cost of living here compared with the same costs in the home country;
• school fees (primary and secondary education);
• annual travel costs for the expatriate and his/her family to
their home country (air travel, economy class);
34

Foreign Employees_0513.indd 34

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

• losses incurred by his/her inability to rent out, or to obtain a
normal market rent for, accommodation retained in his/her
home country;
• traveling expenses resulting from emergencies (death or serious illness of close members of the employee’s family or of
his/her spouse);
• exchange rate fluctuations;
• tax equalization;
• traveling expenses of children attending school abroad, incurred for them to visit their parents, not exceeding two trips
per year.
Travel exclusion
In addition to the non-taxable allowances described above, the
part of the salary relating to services that are rendered outside
Belgium (and that can be identified as such) is not subject to
Belgian tax. In the absence of any other specific designation, the
proportion of overall remuneration relating to work days spent
abroad is excluded from taxable income.
The following calculation is made to determine the ‘default’
exclusion for services rendered abroad:
Travel exclusion =
number of working days spent abroad
total number of working days during the period
The total working days in the (tax) period (in Belgium and
abroad) may not normally include Saturdays, Sundays or Belgian public holidays, days of sickness or annual holidays. When
calculating the number of working days spent abroad, the day
of departure is considered spent in Belgium, with the exception
that one-day trips abroad are accepted as qualifying days spent
abroad. The day of the return trip is considered as being spent
outside Belgium. In addition, weekends and public holidays are
excluded even if they are spent abroad on business trips. The
expatriate must provide evidence of the number of working days
spent abroad (assignment instructions, hotel bills, air tickets
with boarding pass, passport visas, etc.).
2.4 Tax filing obligation
In general, employees working and taxed in Belgium need to file a
Belgian income tax return each year. The fiscal year coincides with
the calendar year concerned. The tax return is issued to the emImmigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 35

35

8/10/13 21:51

ployee individually by the Belgian tax authorities after the calendar
year has ended. For Belgian tax residents, the tax return should in
principle be filed before June 30 of the year following the income
year. For non-residents of Belgium, the due date is usually put
back to September (or later) of the year following the income year.
Please bear in mind that a tax filing obligation may also exist in the
home country.

Central station Antwerp

36

Foreign Employees_0513.indd 36

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

Social law formalities
Obligations and
social documents

3

Although the parties are in principle free to choose what law applies to
the employment contract entered into between them, there is a general rule that each employer that temporarily or partly employs staff in
Belgium is required to comply with the labor, salary and employment
conditions as laid down by Belgian law. (Administrative regulations or
collective bargaining agreements that carry criminal penalties (Belgian Act of 5 March 2002 implementing the EU Directive 96/71).
However, the Act does not prevent the application of more favorable
foreign labor, salary and employment conditions.
The employer must, among others, comply with the following conditions during the period of employment in Belgium:
• the rules on annual holidays and public holidays;
• the rules on the protection of salary (including minimum pay,
indexation, end-of-year bonuses);
• all matters governed by the Employment Act of 16 March 1971
(including working time, overtime);
• the rules on well-being and safety at work;
• all collective bargaining agreements declared to be generally
binding by Royal Decree.
The foregoing mandatory provisions of Belgian law must always be
adhered to as from the first day of employment in Belgium.
For the sake of completeness, note that the Belgian dismissal rules
do not fall under the aforementioned definition and will therefore
only apply where Belgium has to be regarded as the country of
usual employment.
Furthermore, the employer has to draw up a number of ‘social’ or
employment related documents (see hereinafter).
3.1 Limosa (www.limosa.be)
A (foreign) company employing an employee temporarily or partly
in Belgium is required to give notice of the employment (and its
Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 37

37

8/10/13 21:51

anticipated length) via the website of the Belgian National Social
Security Office (RSZ/ONSS) before actual commencement of the
activities in Belgium.
The upfront notification duty applies particularly to any employee
who is employed temporarily or partly in Belgium and who is either
usually active in one or more other countries than Belgium or was
hired in another country than Belgium. Some categories of foreign
employees are however exempt from this notification requirement.
If a notification has been given for a foreign employee employed
in Belgium, the employer is exempted from having to draw up a
number of social documents during 12 months (see below, point
3). During this period, the employer is not required to draw up and
keep a staff register and work regulations. Nor is the employer
required to draw up and keep an annual individual account and
monthly pay slips, provided that it makes comparable documents
prepared according to the laws of the country of origin available for
the inspection.
If the employer fails to make the notification, the organization that
the employee has come to work for in Belgium is required to give
electronic notice of the identity of the person concerned to the
National Social Security Office before the commencement of the
employment. Furthermore, the unregistered employee may be
denied entry into Belgium.
If the duty of notification is not fulfilled, both the employer and the
user are liable to criminal penalties. Some categories of individuals
are exempted from the requirement to file a Limosa declaration.
The most important categories are:
• Employees and self-employed persons who attend scientific
congresses in Belgium.
• Employees and self-employed persons who attend meetings
in a closed circle in Belgium, not exceeding a total of 60 days
per calendar year at such meetings in Belgium. Furthermore,
no such meeting may last longer than 20 consecutive calendar days.
• Employees and self-employed persons who are sent to Belgium for the initial assembly and/or the first installation of an
item, not exceeding 8 days. It must concern qualified and/or
specialized employees of the company delivering the item or
the self-employed person delivering the item.
• Specialized technicians carrying out urgent repair or maintenance works to machines or equipment, no longer than 5 days
per month.
38

Foreign Employees_0513.indd 38

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

• Scientists/researchers participating in a scientific program in
a university or scientific institution in Belgium, no longer than
3 months per calendar year for this purpose.
• Employees who are employed at any foreign public services
organistaion as a statutory or contractual staff member.
• Employees of an international institution of public law that is
established in Belgium.
• Members of a diplomatic or consular mission.
For your convenience, please find below a schematic overview
regarding the LIMOSA obligation. For more information and examples, please check: www.limosa.be.
Scope of application of LIMOSA rules
You are a non-Belgian-resident employer
You send your
employee to
Belgium on
a temporary
assignment

NOTIFICATION
REQUIRED

You have hired an employee whom
you permanently employ only in
Belgium :

For a defined
period

For an undefined
period

NOTIFICATION
REQUIRED

NO NOTIFICATION REQUIRED

You have hired an
employee whom
you employ partly
in Belgium and
partly in other
countries
NOTIFICATION
REQUIRED

You are a Belgian-resident employer
You are under a notification obligation only if you have hired an employee
whom you do not habitually employ in Belgium but whom you want to work or
perform services in Belgium exceptionally and temporarily (whether or not for
100% of that employee’s work (schedule)

Exemption from the obligation to keep “social documents”
As a result of filing the LIMOSA declaration, the employer will be
exempted from the obligation to draw up the social documents
listed below for a period of 12 months.
After the initial 12-month period, the employer will still need to
draw up the aforementioned documents and appoint a “social representative” (see below).

Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 39

39

8/10/13 21:51

City of Ostend by night

40

Foreign Employees_0513.indd 40

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

3.2 Social documents and social representative
The social documents have to be kept by a duly authorized individual residing in Belgium (i.e. the sociaal mandataris/mandataire social,
or authorized representative for employment matters).
The authorized representative is in charge of keeping the work
regulations, the personnel register and the individual accounts for
the foreign employer.
Work regulations
Each company must draw up work regulations according to Belgian
law. The work regulations contain clauses regarding the salary and
working conditions applicable within the company. A specific legal
procedure must be adhered to when drawing up the work regulations.
Staff register
For the staff that the foreign employer is going to deploy in Belgium
to carry out certain tasks, a staff register has to be kept by the
social representative.
Individual payroll accounts
These documents must be drawn up for each employee working
in Belgium and must be issued to the employees within legally
specified time limits. The individual account gives an overview of
the salary paid during the past calendar year for work performed
in Belgium. It also mentions the (foreign) social security contributions withheld from the employee’s gross salary and any income tax
deductions at source. In the case of a new employee, an individual
payroll account mentioning specific limited details must already be
issued within two months.
Moreover, at the time of each monthly salary payment, a Belgian
pay slip must be issued and handed over to each employee working
in Belgium, even if the salary is paid abroad.

Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 41

41

8/10/13 21:51

Belgian beer is world-famous

42

Foreign Employees_0513.indd 42

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

Social
Security legislation

4

Employees who work in Belgium are in principle covered by the
Belgian social security system (work state principle). However,
depending on the employment situation and the nationality of the
employee, an exception may apply under which the employee remains covered by his/her home social security system. In general,
the exception may apply to employees employed in the EU/EEA
member states or Switzerland or to employees employed in a country having a social security treaty with Belgium.
If an employee working in the EEA for an EEA-based employer (or
place of business – in Dutch: exploitatiezetel /in French: siege d’exploitation) is posted to Belgium, he/she can remain covered by the
social security system of his/her home country under certain strict
conditions (employer authority remains with the home country of
employer, prior contribution to the home country social security
system, temporary employment in Belgium, etc.) A so-called A1
form must be applied for from the social security authorities of the
home country, which serves as proof to the Belgian social security
authorities that the employee continues to be covered in his/her
home country.
Within the EEA an exception to the work state principle may arise
if the employee simultaneously works in Belgium and other EU
member states.
In addition, Belgium has concluded social security treaties with the
following countries and regions: Algeria, Australia, Canada, Chile,
Croatia, India, Israel, Japan, Macedonia, Morocco, the Philippines,
Quebec, San Marino, South-Korea, Tunisia, Turkey, Uruguay, and
the USA.
Most of the treaties also allow an exception to the work state principle in case of a temporary posting to Belgium. On the basis of the
social security treaty, a certificate of cover can be applied for from
the social security authorities of the home country to serve as proof
to the Belgian social security authorities that the employee continues to be covered in his/her home country.

Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 43

43

8/10/13 21:51

Where there is no social security treaty between Belgium and
the employee’s home country, the Belgian social security system will apply, unless there is no link of subordination towards a
Belgian or European employer or a place of business of the foreign
company. In the latter case, no Belgian social security contributions are due, meaning that, for assignments from a non-EEA and
non treaty country to Belgium, the employee can remain subject
to his/her home social security regime according to their domestic
legislation.
Social security cover
If the conditions allowing the posting of an employee under the
home social security regime are not met, the employee will be subject to the Belgian social security system. In the salaried persons’
regime, both employees and employers have to pay contributions to
the National Office for Social Security (RSZ - ONSS). Belgian social
security contributions (ONSS/RSZ) for an employee are calculated
on the full gross salary of the employee:
- 13.07% in employee’s contribution;
- approximately 33% in employers’ contributions.
Note that, in certain sectors, some minor differences may exist
in the contribution level for employers. The precise percentage of
social security contributions due by the employer will thus ultimately depend on the applicable joint committee and the number
of employees under contract. Furthermore, numerous measures to
promote employment in Belgium might reduce the amount of the
employer’s social security contributions.
The classic social security structure encompasses seven sectors:
• Old-age and survivor’s pensions;
• Unemployment;
• Insurance for accidents & diseases;
• Insurance for occupational diseases;
• Family benefits;
• Illness and disability insurance;
• Annual vacation.

Foreign Employees_0513.indd 44

8/10/13 21:51

Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 45

45

8/10/13 21:51

46

Foreign Employees_0513.indd 46

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

Immigration - Tax - Social Security - Law - Social Formalities

Foreign Employees_0513.indd 47

47

8/10/13 21:51

Koning Albert II-laan 37 | BE - 1030 Brussels | Belgium
T +32 2 504 88 71 | F +32 2 504 88 88
twitter.com/InvestFlanders
[email protected] | www.investinflanders.com
www.linkedin.com/groups

48

Foreign Employees_0513.indd 48

Guide for foreigners working in Flanders-Belgium

8/10/13 21:51

Sponsor Documents

Or use your account on DocShare.tips

Hide

Forgot your password?

Or register your new account on DocShare.tips

Hide

Lost your password? Please enter your email address. You will receive a link to create a new password.

Back to log-in

Close