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Registration, insurance and work regulations

In principle, every employer must register with the National Agency of Social Security (ONSS-RSZ). In most instances, the employer will choose to affiliate with a payroll agency that will serve as the collection agent for the various federal agencies (child allowances, health care and pension fund).

One of the important and mandatory obligations of the employer will be to arrange for an insurance policy covering workplace accidents (which includes coverage for accidents occurring during travel to and from the workplace).

The employer will also have to establish work regulations and maintain a roster of employees.

Paying an employee

The computation of the salary of a white-collar employee is governed by a variety of laws, regulations and collective bargaining agreements and varies across industry sectors. Payroll agencies exist that assist in calculating and administering payroll in exchange for a reasonable fee.

A white-collar employee is paid per month, usually before the end of the month by wire transfer. Salaries are usually negotiated on a monthly basis. Most collective bargaining agreements stipulate that an employee is entitled to a 13^th month (100% of normal monthly salary) payment, and double vacation pay (equivalent to roughly 92% of the monthly salary). Salaries are adjusted annually for inflation.

Belgian social security legislation consists of specific regulations that provide for unemployment benefits, pensions, sickness and disability benefits, family and child allowances, workers’ compensation for industrial accidents and healthcare. The payment of social security contributions is compulsory.

Blue and white collar workers pay 13.07% of their gross salary, while employers pay between 32 and 38% of the gross salary, depending on the sector.

The employer’s social security contributions are calculated on the gross salary, and the employer deducts the employee’s contributions from the gross salary. These are remitted every three months by the employer to the National Social Security Agency.

Based on bilateral agreements, some non-EU residents may be exempt from Belgian social security contributions and can remain subject to the social security system of their country of origin for a limited period of time.

Belgium is number five worldwide in terms of healthcare spending as a percentage of GDP, and according to the INAMI (National Institute for Health and Disability Insurance), the average Belgian spends €1,700 a year on healthcare. National health insurance covers almost all socio-professional categories, i.e. wage-earners, the self-employed, civil servants, people on guaranteed minimum income benefit, pensioners, students, handicapped people, etc., and their dependants.

Health insurance eligibility: universal coverage

Anyone who is legally resident in Belgium and satisfies certain conditions is covered by health insurance. The requirements are:

• Be a member of a Health Insurance Fund.
• Have worked for 120 days within a six-month period (including periods of inactivity, such as sickness, paid leave, etc. and periods spent in other Member States).
• Have forwarded the contribution certificates issued by the healthcare institution or practitioner to your mutual benefit association.
• Undergo checks organised by the Health Insurance Fund and have evidence of insurance.

To be entitled to healthcare you must be registered with a Health Insurance Fund (Mutualiteit/Mutuelle) and pay contributions. The amount of the contributions depends on a number of factors such as the claimant’s income (as proved by form E-104). In some countries there is a waiting period before you can benefit from social protection in the new country where you are working. To avoid this, ask your former insurance organisation to provide a certificate (once again, form E-104) proving that you were insured in your country of origin.

The social security identity card, the SIS card, is issued to all those covered by social insurance. It is used to identify patients properly, record their personal information and to check that they are covered by the national health insurance scheme.

Some companies take out additional hospitalisation insurance for their employees.

Reimbursement of medical expenses

Most medical expenses are reimbursed in Belgium, including the following:

• Treatment or consultation: when a patient consults a doctor or receives medical care (from a dentist, specialist or general practitioner), he must pay, provisionally, the full amount himself. The doctor then gives the patient a certificate describing the care provided. Upon receipt of the certificate, the health scheme refunds a part of the costs. This varies according to the type of service provided. As a general rule, the insured person’s own contribution amounts to 25%. There is a special refund system for disadvantaged persons.
• Medicines: if a medicine is prescribed by an officially approved doctor, the patient does not have to pay for it in full, only the co-payment (ticket modérateur).
• Hospital expenses: expenses incurred in hospitals and other healthcare institutions are refunded on a lump-sum basis by the insurance scheme.

Sick leave

An employee unable to work because of illness can go on sick leave. He must inform his employer of his absence by following the procedure laid down in company policy. The employee is entitled to his salary during the guaranteed salary period. If the period of sick leave lasts longer than the guaranteed salary period, his income must be paid by the Health Insurance Fund. Sickness and disability insurance provide wage-replacing benefits for employees who become disabled or otherwise unable to work.