6.1.3 Employer Has No Place Of Business In Jurisdiction

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Belgium /6. Globally mobile employees /6.1 Social security for globally mobile employees / 6.1.3 Employer has no place of business in jurisdiction

Commentary

Belgium

An employer with no place of business in Belgium is normally liable to Belgian social security contributions if their employee is liable to contributions on their earnings. This principle

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7.1 Business travel and subsistence

6.1.3 Employer has no place of business in jurisdiction

8.3 Social security penalties

6.1.1 EU social security agreement

3.2 Sick leave and incapacity allowance

5.4.4 Obligations for foreign employers where no PE is created

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6.1.3 Employer has no place of business in jurisdiction

Belgium

7.1 Business travel and subsistence

6.1.3 Employer has no place of business in jurisdiction

8.3 Social security penalties

6.1.1 EU social security agreement

3.2 Sick leave and incapacity allowance

5.4.4 Obligations for foreign employers where no PE is created

2.2.1 Mandatory social documents

5.3 Foreign employers

6.2 Double tax relief

1.2 How are filings done?

5.1 Employer registration

3.7.2 Sick pay

2.3.2 Solidarity surcharge

3.7.3 Sale of shares

3.7.7 Occasional leave

1.1 Introduction: overview of the domestic payroll system

2.1.3 Tax calculation

6.4.1 Split Year Relief – outbound employees

3.2.1 Travel meals and per diems

9.3 National collective bargaining agreement (CCNL)

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

6.1.3 Employer has no place of business in jurisdiction

Belgium

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