Since 1 February 2018, for posted employees for whom the employer is exempt from making a LIMOSA declaration, there is now also an exemption from the need to retain certain social documents (in particular, equivalent foreign salary documents, a copy of the employment contract, information about the currency in which the employee is paid, an overview of working time and proof of payment).

Note however, that this exemption does not apply to employees in international transport, the assembly and/or installation of goods and urgent machine maintenance work or repair.

There are also new rules on how liaison officers must be appointed for certain categories of employees for who there is an exemption from making a LIMOSA declaration.

Sophie Maes, partner at Claeys & Engels