"Teleworking Abroad: Belgian Legislation and Framework Explained"

2023-05-12 16:49:10

Lhe Belgian legislation on teleworking does not prohibit working abroad. But it nevertheless provides a framework within which to evolve. You first need the agreement of your employer, that’s the basis. We have seen that they are often up for it, provided that the working hours are the same and that they do not experience jet lag. The worker must be available at the same hours as in Belgium. Companies require high-performance IT tools and an internet connection, it is necessary to remain reachable, it is the responsibility of the employee, even if the PC is provided by the company. The employer must also inform his insurance company in order to avoid any misunderstanding in the event of an accident at work. In this regard, explain Catherine Mary lawyer at Partena Profesionnal, “an accident that occurs while teleworking in a rental or hotel abroad will not automatically be considered an accident at work. Certain conditions must be met, for example, the signature by the employer and the teleworker of a document specifying the place and the period of telework. In the event of an accident, reference will be made to this document. If he is absent, it will be up to the teleworker who is the victim of an accident to prove that it is indeed a work accident.

And then there are time limits. If it wants to remain subject to Belgian law, teleworking abroad cannot exceed certain limits.

At the tax level, you have to work at least half the year in Belgium. Clearly, an employee who wants to telework from abroad cannot spend more than 183 days there per calendar year. If this limit is respected, the employee will be taxed in Belgium on all their income, including those earned abroad. The salary must of course be paid by the Belgian employer. Otherwise, if theemployee works abroad for more than 183 days per year, he or she escapes the Belgian tax authorities and the tax will have to be paid in the country in question, which risks complicating the life of the Belgian employer.

At the level of social security, there is also a limit not to be crossed. The general principle enacted by a European regulation is that these contributions must be paid in a single State, that of the place of work. What happens when we work simultaneously in two states ? The person who works partly abroad will be subject to it if he works there for at least 25%. Clear, if more than 25% of working time takes place, for example, in France, the worker falls under the scope of French social security. A rule suspended during the covid period, extended several times but which should be reinstated as of July 1, 2023.