Each employer who wants to occupy foreign workers (or self-employed for that matter) in Belgium must (unless those excluded by law) preliminarily declare their employment to the Belgian labour authorities via a so-called LIMOSA-declaration. This declaration aims at creating a central databank relative to the occupation of foreign workers in Belgium, and includes several HR-information such as e.g. the duration of employment in Belgium, the work location in Belgium, etc.
Due to legal reforms in force since 12 October 2017, however, employers must additionally include the following information in these LIMOSA-declarations when posting foreign workers to Belgium: information regarding (i) the person who is appointed to act as a liaison between the sending company and the Belgian authorities (liaison person), (ii) the licence number of the foreign interim agency who sends interim agency workers to Belgium (if any) and (iii) the nature of the activity (sector).
The liaison person
The liaison person must be identified by (i) name, (ii) date of birth, (iii) physical and e-mail addresses, (iv) phone number and (v) the capacity in which he/she is acting (e.g. employer, legal representative or acting with a specific power of attorney). It is however important to highlight that this person can be the employer, but also a third person. Further, it is not required for the person to be domiciled in Belgium.
This liaison person will basically act as the point of contact of the employer vis-à-vis the Belgian authorities, and can, where required, transmit documents and receive advices from the authorities on behalf of the employer.
If a liaison person was already appointed in the past, the LIMOSA-system will by default indicate the last liaison person if no other person was specifically appointed in the latest LIMOSA-declaration.
Note that non-compliance with the aforementioned legal requirements exposes the employer to criminal sanctions.
The licence number for international interim agency work
When a foreign interim agency sends foreign interim agency workers to Belgium, the licence number of this foreign interim agency must be confirmed in the LIMOSA-declaration. This indeed makes sense, as the foreign interim agency will remain the legal employer of the posted interim agency worker during his work in Belgium.
The nature of the activity
The LIMOSA-declaration must confirm the nature of the activities which will be performed by the worker through its sectorial identification.
The legal reforms discussed in this publication are not definitively approved by Parliament yet, and may be subject to change.