Postings to Belgium: Regulations & Reporting Requirements for working

Sending employees abroad, in particular to Belgium, is common practice in many industries. If your employees work temporarily in Belgium and continue to remain covered by social security in Germany, Germany is considered the country of posting. This has far-reaching effects on legal and tax obligations for both the employer and the employee.

Registration process for postings to Belgium

1. At the beginning, you must determine which country is responsible for the posting. If the employee works temporarily in Belgium and remains covered by social security in his home country, the home country is the country of posting. This is an important first step in establishing the legal basis.
2. Before you can submit the PWD report (passenger transport with documentation requirement), you must prepare a few important documents. This includes the employment contract, proof of social security in the home country, salary statements and working hours, as well as travel and residence documents. Careful preparation of these documents is crucial to avoid delays.
3. The actual submission of the PWD report is carried out electronically via the website of the Belgian Labour Authority, LIMOSA. The online form is easy to access and must be completed before starting work in Belgium. Make sure all information is accurate and complete to avoid potential complications.
4. After successful submission of the PWD report, you will receive a confirmation. This confirmation is extremely important and should be kept carefully while working in Belgium. It serves as proof of compliance with legal requirements.
5. While working in Belgium, you and your employee are required to comply with all applicable employment and social security regulations. This includes payment of social security contributions in Belgium. Compliance with these regulations is critical to avoid legal conflicts.

Foreign employers who post employees to Belgium are obliged to register their employees in the Register of Foreign Service Providers (RUT Register) no later than the date on which the posting begins. Any change to the posting must be reported in the RUT register by the first working day after the change comes into effect.

Regulations for working in Belgium

Minimum wage in Belgium

Minimum gross monthly wage: 2070,48 € / month

• has applied since October 1, 2024
• for all employees aged 18 and over 
• most industries set their own minimum wages as part of collective agreements

‍Working hours 

‍Employees posted to Belgium are entitled to:

• work a maximum of 8 hours per day
• work a maximum of 40 hours per week

These limits can be exceeded under certain, precisely defined circumstances and conditions. Certain sectors have introduced reduced maximum working hours that replace the statutory limits.

Documentation Requirements for Posting

‍Foreign employers must keep the following documents during the posting:

• Employment contracts
• Information on the conditions of the posting
• Time sheets
• Proof of actual payment of remuneration

These documents must be kept for one year after the end of the posting. At the request of the Belgian inspection authorities, employers must provide translations of the documents into Dutch, French, German or English.

Contact person for posting 

‍Foreign employers must appoint a contact person for the Belgian authorities who will act as a point of contact. The contact person can be any authorized person who does not have to be resident in Belgium.

Social security in Belgium

If an employee is posted to Bulgaria from an EU country, EU Regulation 883/2004 on the coordination of social security systems applies:

• A1 certificate is available: Employee continues to be insured by the home country
• without A1 certificate: Bulgarian social security regulations apply and the foreign employer must behave like a Bulgarian employer.

Taxation of posted workers

• Income from work performed in Belgium is generally taxable from day one
• Belgium's taxing rights may be restricted by a double taxation agreement with the posted worker's home country
• If a tax liability arises, the foreign employer must ensure the withholding of taxes and/or social security contributions and ensure the timely transfer to the Commissioner for Taxation

Penalties for non-compliance with posting regulations

‍Non-compliance with regulations relating to minimum wages, maximum working hours, the appointment of a contact person or the retention of documents is classified as a level 2 sanction. This can result in: 

• a criminal fine of between €400 and €4,000
• A fine of between €200 and €2,000

The fine is multiplied by the number of employees affected, but may not exceed 100 times the maximum fine. Failure to comply with the prior notification of posting (LIMOSA notification) is considered a level 4 penalty and can have the following consequences:

• imprisonment from 6 months to 3 years
• Criminal fine of between €4,800 and €48,000
• Administrative fine of between €2,400 and €24,000

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The information provided on this website does not constitute legal advice and is not intended to address any legal issues or problems that may arise in individual cases. The information on this website is of a general nature and is provided for informational purposes only. If you need legal advice for your individual situation, you should seek the advice of a qualified attorney.