Specific case of secondment

A secondment (detachering) means a situation whereby a foreign employer detaches one of his employees in Belgium to carry out professional activities in Belgium, whilst remaining an employee of the foreign employer. 

During the period of secondment a foreign employer is bound to comply with the rules of Belgian labour law.

Secondment is strictly regulated by the following legislation:

·            Directive 96/71/EG the European Parliament and of the Council of 16 December 1996 concerning the posting of workers in the framework of the provision of services (Official Journal of the European Communities No L 18 of 21st January 1997)

·            Belgian Law of 5th March 2002 implementing Directive 96/71/EC of the European Parliament and of the Council of 16 December 1996 concerning the posting of workers in the framework of the provision of services, and introducing a simplified system for the maintenance of social records by undertakings that post workers to Belgium (Belgian Official Journal or Gazette from 13 March 2002)

In the case of secondment, one of the most important obligations is the LIMOSA report, which must be filed by the foreign employer. Every form of employment in Belgium of foreign salaried or independent employees by a foreign employer must be reported to the Belgian authorities. The report of the employee can be made in writing or online (visit this website for more information: https://www.socialsecurity.be/foreign/en/employer_limosa/home.html).

For more information, please consult the following websites:

·       Federal Public Service Employment and Labour: General information can be found here:

 http://www.employment.belgium.be/defaultTab.aspx?id=6196).  

·       Federal Public Service Employment and Labour: Legal rules applicable to secondment can be found here:

 http://www.employment.belgium.be/defaultTab.aspx?id=6224 .