Chesterfield (London) 
207 Old Marylebone Road
Tel: +44 (0) 203 771 3853
Fax: +44 (0) 203 771 3856

Social Security in Belgium

Under most IT Contractor contracts and freelance assignments in Belgium, there is a requirement called the Limosa Declaration. A Limosa Declaration is required if you are not a resident of Belgium before you take up a contract offer in Belgium. If you are a resident and have registered at your local commune, then your tax return will automatically be processed and sent to you. Limosa was put in place to prevent employers employing unregistered workers.

At Chesterfield Management we will discuss the different options available in relation to umbrella company services, to maximize take home income, whilst remaining fully tax compliant.

Current social security rates in Belgium and which rank amongst the highest in Europe are:

  • 35% for employers approximately,
  • 13.07% for employees approximately.

Employers pay social security contributions for pension insurance, health insurance, sickness payments, unemployment insurance, child benefits, salary restrictions, vocational diseases, labour accidents, educational leave, child care, as well as special contribution based on C02 emissions where company cars are used for private purposes and to an asbestos fund.

Employees pay social security contributions for pension, health and unemployment insurance and for sick leave payments as well as a special monthly lump-sum (max EUR 60.94) depending on wages subject to social contributions.

There are other options including local and home country registration. If as a contractor, you are an EU resident, and you choose to remain within your home country social security system, it is sometimes possible to make regular voluntary payments, and obtain a form E101 from your local social security office prior to taking up a position in Belgium. You will still need to make a Limosa declaration and produce both the Limosa-1 certificate and the E101 for your client or agency. We can discuss with you if this is the right option for you.

In theory this is quite straightforward, but the high level of regulation in Belgium means that there are restrictions in place regarding recognition of qualifications which can prevent contractors from gaining this status.

At Chesterfield Management we can guide you through the agency compliance procedure and help you to reduce the social security burden substantially.

To learn more contact us on our office telephone number 0044 (0)2070971385, request a call-back, or click here to email us .

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