Understanding the Limosa and the Importance of Compliance
In April 2024, Belgium introduced a significant update to the Posted Worker Notification (PWN), known as the Limosa declaration. This new functionality allows employers to include up to 20 places of employment in a single declaration, a substantial increase from the previous limit of five work locations. This change is designed to reduce the administrative burden and associated costs for employers when temporarily sending employees to multiple worksites in Belgium.
The Limosa declaration is a mandatory requirement for employers who post foreign workers to Belgium. Compliance with this regulation ensures that posted employees receive the same treatment as local Belgian employees in terms of minimum wages, safety standards, working hours, and working conditions. This requirement is crucial in preventing "social dumping" within the European Union, where employers might otherwise exploit lower labor standards from their home countries.
The Limosa declaration predates the EU Posted Worker Enforcement Directive 67/2014, having been introduced in April 2007. It is considered one of the most advanced and user-friendly instruments for PWN in Europe. Adhering to Belgian law is essential, as non-compliance can result in severe legal consequences for both the foreign home company and the Belgian host company.
Penalties for failing to comply with the Limosa declaration can range from criminal fines of €4,800 to €48,000, administrative fines of €2,400 to €24,000 per breach, and even imprisonment for up to three years for serious violations. The national labor authority determines penalties on a case-by-case basis. Additionally, Belgian host companies are also liable if posted employees are found on their premises without a proper Limosa declaration, emphasizing the importance of compliance to avoid worksite delays.
Non-compliance also carries reputational risks. If a company is audited and found to be non-compliant, Belgian authorities may inform the national press, potentially damaging the company’s reputation both locally and globally.
Exploring the New Functionality
Despite the stringent penalties, Belgium is regarded as one of the most accommodating countries for posting workers. The new functionality allowing up to 20 work locations in a single Limosa declaration is a testament to this. Employers can also file a simplified notification covering multiple trips over an extended period. For instance, if an employee works in Belgium for one week each month at different worksites, only one notification is needed to cover all trips.
Country Comparisons
Compared to other EU countries, Belgium's Limosa declaration is notably flexible. For example, France limits employers to five worksites per PWN, considering anything more as insufficiently precise. In Belgium, business travelers on trips of up to three weeks are exempt from filing a PWN, unlike in Poland, where each business trip requires one. Additionally, the information and documentation requirements for filing a PWN in Belgium are simpler compared to countries like Austria and Luxembourg.
Looking Ahead
The evolution of the Limosa declaration underscores the EU's commitment to making PWN processes less burdensome for employers. Changes in PWN regulations across various EU jurisdictions have followed recent infringement proceedings and EU Commission reports. As a result, businesses must adapt to these changes by implementing robust and flexible compliance policies.
Belgium’s proactive approach in increasing the flexibility for posting employees and allowing multiple trips under a single Limosa declaration sets a precedent for other EU countries. This simplified process not only reduces administrative burdens but also lowers the risk of non-compliance.
However, businesses must ensure they have strong systems in place to manage compliance effectively. The streamlined process comes with increased scrutiny and audits by authorities, emphasizing the need for thorough and consistent adherence to regulations.
Pros and Cons Summary
Pros:
In April 2024, Belgium introduced a significant update to the Posted Worker Notification (PWN), known as the Limosa declaration. This new functionality allows employers to include up to 20 places of employment in a single declaration, a substantial increase from the previous limit of five work locations. This change is designed to reduce the administrative burden and associated costs for employers when temporarily sending employees to multiple worksites in Belgium.
The Limosa declaration is a mandatory requirement for employers who post foreign workers to Belgium. Compliance with this regulation ensures that posted employees receive the same treatment as local Belgian employees in terms of minimum wages, safety standards, working hours, and working conditions. This requirement is crucial in preventing "social dumping" within the European Union, where employers might otherwise exploit lower labor standards from their home countries.
The Limosa declaration predates the EU Posted Worker Enforcement Directive 67/2014, having been introduced in April 2007. It is considered one of the most advanced and user-friendly instruments for PWN in Europe. Adhering to Belgian law is essential, as non-compliance can result in severe legal consequences for both the foreign home company and the Belgian host company.
Penalties for failing to comply with the Limosa declaration can range from criminal fines of €4,800 to €48,000, administrative fines of €2,400 to €24,000 per breach, and even imprisonment for up to three years for serious violations. The national labor authority determines penalties on a case-by-case basis. Additionally, Belgian host companies are also liable if posted employees are found on their premises without a proper Limosa declaration, emphasizing the importance of compliance to avoid worksite delays.
Non-compliance also carries reputational risks. If a company is audited and found to be non-compliant, Belgian authorities may inform the national press, potentially damaging the company’s reputation both locally and globally.
Exploring the New Functionality
Despite the stringent penalties, Belgium is regarded as one of the most accommodating countries for posting workers. The new functionality allowing up to 20 work locations in a single Limosa declaration is a testament to this. Employers can also file a simplified notification covering multiple trips over an extended period. For instance, if an employee works in Belgium for one week each month at different worksites, only one notification is needed to cover all trips.
Country Comparisons
Compared to other EU countries, Belgium's Limosa declaration is notably flexible. For example, France limits employers to five worksites per PWN, considering anything more as insufficiently precise. In Belgium, business travelers on trips of up to three weeks are exempt from filing a PWN, unlike in Poland, where each business trip requires one. Additionally, the information and documentation requirements for filing a PWN in Belgium are simpler compared to countries like Austria and Luxembourg.
Looking Ahead
The evolution of the Limosa declaration underscores the EU's commitment to making PWN processes less burdensome for employers. Changes in PWN regulations across various EU jurisdictions have followed recent infringement proceedings and EU Commission reports. As a result, businesses must adapt to these changes by implementing robust and flexible compliance policies.
Belgium’s proactive approach in increasing the flexibility for posting employees and allowing multiple trips under a single Limosa declaration sets a precedent for other EU countries. This simplified process not only reduces administrative burdens but also lowers the risk of non-compliance.
However, businesses must ensure they have strong systems in place to manage compliance effectively. The streamlined process comes with increased scrutiny and audits by authorities, emphasizing the need for thorough and consistent adherence to regulations.
Pros and Cons Summary
Pros:
- Simplified process allows up to 20 work locations in one Limosa declaration.
- Reduced administrative burden and costs for employers.
- Simplified notification covering multiple trips over a longer period.
- Belgium's flexible approach compared to stricter interpretations in other EU countries.
- No PWN required for business travelers up to three weeks in Belgium.
- Severe penalties for non-compliance, including fines and imprisonment.
- Host companies are also liable for non-compliance.
- Increased scrutiny and audits by authorities.
- Reputational risks associated with non-compliance.
But seriously, it’s good to know they’re making things easier, even if it’s wrapped up in a bunch of red tape.
But just wondering, if I’m posting workers who have different shifts across multiple locations, would that still be covered under one Limosa declaration? 
