Belgium: Social security rules for cross-border workers | KPMG | GLOBAL
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Belgium: Social security rules for cross-border workers

Belgium: Social security rules for cross-border workers

The Belgian social security authorities have adopted a new position with regard to the qualification of activities in a cross-border context, once Belgium is identified as the “competent country” under the social security coordination rules in EC Regulation 883/04.


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EC Regulation 883/04 provides rules on the coordination of social security, and specifically provides coordination rules for individuals who work in two or more EU Member States of the European Economic Area (EEA) or Switzerland. Under the principles of EC Regulation 883/04, the rules are designed to provide for these individuals that the social security law of only one country applies at a time (although exceptions may apply for third-country nationals working in certain EEA Member States or Switzerland). When applying these coordination rules in order to determine the competent country, the qualification as given by the country where the activity is performed is respected.

Previously, the Belgian authorities did not “re-qualify” and related the qualification of the activity to the country where the activity was performed. The authorities now apply the Belgian rules for the qualification of the foreign activity.


Read an April 2018 report prepared by the KPMG member firm in Belgium

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