Exemption from the obligation to deliver particular social records
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Terms and conditions of employment and staff register by means of a LIMOSA declaration
As the terms and conditions of employment contain particular information (e.g. schedules of working hours applied in the undertaking, the method of wage and salary payment, etc.), it constitutes a basic document established in order to verify whether certain fundamental rules of labour law are applied correctly (working time, rest time, etc.). It is also an important instrument for the employer to lay down a number of special obligations for their employees.
Through the staff register, an undertakings' employees can be lawfully listed.
An employer who has filled in a LIMOSA declaration or who enjoys dispensation in this regard is exempt for a period of 12 months from the obligation to draw up terms and conditions of employment and maintain a staff register.
Under the same conditions, the employer is also exempted from the obligation to comply with the provisions regarding checks on part-time workers.
As regards remuneration : the individual account and the wage/salary statement by means of equivalent documents from the country of origin
Employers who post workers to Belgium are exempt from the obligation to draw up and keep up to date the individual account (see one of the following links : in French or in Dutch) and the wage/salary statement (see one of the following links : in French or in Dutch) for a period of 12 months provided that they deliver equivalent foreign documents from the country of origin and/or a translation in French, Dutch, German or English language of these equivalent documents to the Belgian Labour Inspectorate, whether it requests it.
At the end of the period of posting, these employers must for a period of one year send the equivalent foreign documents and/or a translation in French, Dutch, German or English language of these equivalent documents to the Belgian Labour Inspectorate if it so requests.
However, particular categories are automatically exempted by law from submitting the equivalent foreign documents to the individual account and to the wage/salary statement and their translation (e.g. artists, diplomats, ...).