28. 6. 2012
The document contains detailed information on terms of posting workers to EU member states including local conditions of employment. Each member state is described its notification duty, competent institutions for particular steps incl. contacts, data to be notified, sanctions for not complying with the regulations, etc.
The system for monitoring foreign employees is called Limosa and came into effect on April 1, 2007 with the objective to provide Belgium transparent information on the situation on the labour market and on impacts of foreigners working in Belgium on the domestic economy. It also servers as an instrument in fighting against abusing labour force and securing equal conditions for everybody.
L Centre de contact Limosa
1050 Bruxelles, Belgique
tel. : +32 2 788 51 57
fax : +32 2 788 51 58
e-mail : email@example.com
Tax office where posted employees must register when exceeding 183 days in Belgium
Forms, further information and the list of points of contact for submitting the Belgium tax return is available on: http://fiscus.fgov.be/interfaoiffr/decla/aidedispo.htm
Period of notification of posting
At least 5 days in advance
Sanctions for failure to notify
Failure to comply with the Limosa regulation can lead to a jail sentence up to 8 days, a fine of 500 Euro to 2,500 Euro per infringement (max. 125,000 Euro) and an administrative fine of 1,875 Euro to 6,205 Euro.
The electronic version of Limosa forms is available on www.limosa.be
Data to be notified
- personal data
- the commencement and termination dates of posting in Belgium
- the type of services to be pursued in Belgium or the economic sector
- the place in Belgium where the employment will be carried out
- identification data of the Belgium customer or client; an agent must also enter his/her identification data (if acting on behalf of somebody else)
- tax identification number (DIČ or IČO – in case of self-employment)
- employer’s identification data
- weekly working time of the employee
- employee’s wage per hour
Maximum length of working time
8 hours a day, 38 hours a week by law. The working time may be extended to 40 hours a week; the employee is then entitled to extra 12 days off per year.
The maximum working day is 12 hours however with a whole range of restrictions as far as the structure of the working time, night work, the number of working days a week is concerned.
The maximum overtime is 65 hours a year. Certain professions can exceptionally work overtime up to 130 hours provided that they receive a permit from the labour office (and an agreement of the unions).
Minimum length of a rest period
An employee must be given at least 11 hours of a rest period within 24 hours of work or 35 hours including Sunday. He/she is entitled for a 15 minute break after working for 6 hours during the shift. Exemptions apply to certain professions in the health and security sectors.
Minimum length of holidays
20 days for a 5 day working week, 24 days for a 6 day working week.
- 1,259 € when reaching the age of 21,
- 1,293.61 € when reaching the age of 21 and working for 6 months;
- 1,293.03 € when reaching the age of 22 and working for12 months
Remuneration for overtime work: +50 % in working days, +100 % on Sundays and holidays
Documents to be available at the place of pursuance of work
Posting of less than 3 months:
- contract on provision of services
- identification card or passport
- employment contract
- working permit from the country where the employee generally works if applicable
- social security statement – E 101 or E 102
- place of residence in Belgium
- EHIC – European Health Insurance Card
Employees posted to Belgium for a period of more than 3 months have to enclose a copy of the birth certificate and a copy of the wedding list.
Necessity to translate documents
Not required, however English or French translation is recommended.
Obligation to store the documents
Not in the country of destination. The company posting workers (employer) is obliged to keep the relevant (Czech) documents for a period of 2 years and submit them, upon request, to the Belgium labour inspection. Exemptions apply to artists, diplomats, international transport, etc.
Obligation to entrust a responsible representative
Obligation to entrust a responsible representative for receiving papers