Employer of record (eor) in belgium: what do the rules against temporary agency work mean for international employers?
Employer of Record (EOR) - How does this work in Belgium?
When an organisation wants to expand internationally, an Employer of Record (EOR) construction often seems an attractive solution. An EOR takes on the legal role of employer so you can hire employees abroad without setting up a legal entity in Belgium. But how does this work in Belgium? There are strict rules about temporary agency work in this country. What does the recent decision by the Flemish government mean? EOR services are seen as temporary agency work.
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Contactform >What is an Employer of Record (EOR)?
In this article we will list the most important points for you, so you know what to consider when you have already hired or are looking to hire local employees in Belgium.
An EOR is an organisation that becomes the legal employer of the employee abroad.
The EOR:
- takes on all the obligations of the employer, including payroll, social security, employee benefits and contract management;
- while you manage and supervise the employee in terms of the contents of the work.
This makes an EOR-construction look like payroll and payrolling, but there are important differences. In previous news articles, we have already discussed the difference between payroll and payrolling, particularly regarding the situation in the Netherlands.
Please read the articles here:
👉 https://www.interfisc.co.uk/what-is-the-difference-between-payroll-and-payrolling/
👉 https://www.interfisc.co.uk/employees-in-the-netherlands/
The rules against temporary agency work in Belgium: a crucial starting point
There has been a rule against temporary agency work (uitleenverbod) in Belgium for many years now. This means that:
- an employer is not allowed to let his employees work for another organisation
- the organisation hiring and managing the employee must also be the formal employer of that employee
Exceptions to this rule are only allowed when the construction adheres to Belgian law, for example when temporary agency work is arranged through officially recognised temporary employment agencies.
This makes the situation in Belgium more complicated compared to the Netherlands, for example, where the rules for EOR services are less strict (at least for now).
The Flemish government: “EORs are temporary employment agencies”
The Flemish government has officially decided that organisations offering an Employer of Record service are seen as temporary employment agencies.
This means that EOR organisations in Belgium must meet the same criteria as temporary employment agencies. This includes:
- Obtaining a licence as temporary employment agency for each province (Flanders, Wallonia, Brussels);
- Adhering to the Belgian legislation for temporary employment agencies and employment agencies;
- Applying the rules of the sector for temporary agency workers;
- Meeting the conditions for secondment
To illustrate this, here are a few examples of situations in which temporary agency work is allowed in Belgium:
- to cover a temporary increase in work
- to replace an employee (for example in case of sick leave or maternity leave)
- for a duration of 6 months, after which permanent employment will commence
Read more (in Dutch only): Uitzendarbeid | Federale Overheidsdienst Werkgelegenheid – Arbeid en Sociaal Overleg
What does this mean for you as a foreign employer?
This decision by the Flemish government has major implications for organisations without a legal entity in Belgium using the EOR construction in Belgium:
- Not every EOR is allowed to be active in Belgium
Only those EORs that meet all the criteria of a temporary employment agency are allowed to second employees. Many international EOR services do not – or not yet – have this official recognition.
- Risk of breaking the rules against temporary agency work
Are you working with an EOR in Belgium that is not officially recognised?
- administrative fines
- liability for wages and employee benefits
- in case of structural offences: criminal prosecution
- Alternatives for the EOR construction
When an EOR does not meet all the Belgian criteria, you will have to find a different solution:
- Hire the employee yourself (this is certainly possible, even without having a legal entity in Belgum)
- Hire the employee through an officially recognised agency in Belgium (either a temporary employment agency or an EOR service) while taking into account all the restrictions around temporary employment
Conclusion: EOR in Belgium requires extra caution
Even though the Employer of Record construction seems convenient in many countries when your goal is international growth, this may be different in Belgium. Because of the rule against temporary agency work and the recent classification of EORs as temporary employment agencies only officially recognised organisations can take on this role. The temporary employment laws are subject to many strict criteria, so the EOR is simply not a stable solution in many cases.
How can you hire employees in Belgium without having to worry?
Interfisc offers foreign companies the option – with or without having a legal entity in Belgium – to enter into an employment contract with local employees in Belgium. They can also insure themselves against all the risks mentioned above. They will be the official employer themselves, while Interfisc takes on the administrative work as social mandatary (sociaal mandataris). Apart from employer’s obligations such as regular payroll administration and the most common insurance packages, Interfisc also offers a solution for additional situations you may be facing in Belgium. For example, the employee benefits that are standard in Belgium and the compulsory registration with a Service for Prevention and Protection at Work (Dienst voor Preventie en Bescherming op het Werk – DPBW).
Would you like to know more?
Click here to request a quote. Or read more on our website:
questions or need help?
If you have any questions after reading this article, we will be happy to help you. Our customer support team is here for you!
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