⚠️ Disclaimer
The information provided by NineID is intended for guidance purposes only.
It is not legally binding and should not be considered an official interpretation of the legislation.
Each case must be assessed individually, as specific exceptions and exemptions may apply.
🇧🇪 Belgium – Overview of Employment and Contractor Requirements
This flow helps determine which obligations apply when a worker or contractor performs work in Belgium, depending on:
Where the host company is registered,
Where the worker is registered, and
Whether the person is self-employed or employed.
Within NineID, these questions are automatically presented in the Social Security task, which the assigned user must complete before being allowed to access the site. The company’s country of registration is automatically determined based on the VAT number entered when the company is created.
🔹 STEP 1 - Determine Where the Company is Registered
Clarify the legal home of the engaging company (e.g., where it is incorporated and where it has social-security obligations). This is determined based on the VAT number entered when the company is created.
🔹 STEP 2 – Determine Where the Worker is Registered
Identify where the worker is legally registered for tax and social security, and how they are employed.
1. Company Registered in Belgium
A. Self-Employed Workers -> Contractor operates independently under Company BE. They are hired directly to perform electrical installation work.
Use Case | Obligations |
Self-employed individual working for a Belgian company | • Proof of Independence |
B. Non-Self-Employed Workers
Use Case | Worker Registration Country | Required Documents / Actions |
Employee working for Belgian company | EEA country | Dimona declaration required |
Employee working for Belgian company | Non-EEA | Belgian Residence Permit / or Bijlage 3 required |
Belgian Employee (EEA country) -> Worker A is employed by Company BE. They perform daily on-site maintenance work.
Belgian Employee (Non-EEA country) -> Worker A (U.S. citizen) is employed by Company BE and performs daily on-site maintenance activities.
2. Company Registered Outside Belgium
A. Self-Employed Workers
Use Case | Obligations |
Self-employed individual working for a foreign company | • VAT number • Proof of Independence • Limosa
|
Self-Employed Workers -> Contractor C operates independently under Company B, registered in NL. They are hired by a Company A to perform electrical work.
B. Non-Self-Employed Workers
Use Case | Worker Registration Country | Required Documents |
Employee working for a foreign company | EEA country | • Limosa • A1 Certificate (required as of 2026) |
Employee working for a foreign company | Non-EEA | • Limosa • Work Permit |
Non-Self-Employed Workers (EEA) -> Worker A is employed by Company B, registered in NL. They are temporarily posted to Company A to perform technical maintenance work at a local site.
Non-Self-Employed Workers (Non-EEA) -> Worker A is employed by Company B, registered in India. Company B has a service contract with Company A to perform IT system installations.
📋 Overview: Main Required Documents
Document / Requirements | Who Needs It | Purpose / Notes |
VAT Number (BE or Home Country) | Self-employed persons | Confirms independent business registration |
Proof of Independence | Self-employed persons | Confirms legal status as independent contractor |
Dimona | Belgian employees / temp agency workers | Declares employment to Belgian social security |
Limosa Declaration | All foreign workers (EEA & non-EEA) | Registers temporary work in Belgium |
A1 Form | EEA workers & self-employed | Confirms home-country social security coverage |
Work Permit | Non-EEA nationals | Legal authorization to perform work in Belgium |
Residence Permit | Non-EEA nationals (>90 days) | Legal right to stay in Belgium long-term |
Bijlage 3 | Non-EEA nationals (< 90 days) | Legal right to stay in Belgium short-term |