This document outlines the employment obligations for working in Belgium with Ikaros Solar, including: 1. Fulfilling obligations of the country such as obtaining necessary work permits, completing the Limosa declaration form, and obtaining a valid A1 social security certificate. 2. Complying with health, safety, and environment policies and having valid third-party insurance for the country of work. 3. Providing proof of being current on tax and social security obligations before and during work, such as through checks on government portals or requests to ministries.

1. EMPLOYMENT OBLIGATIONS IN BELGIUM
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2. Company policy for Employee expense notes
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Obligations to work with IKAROS SOLAR
1. Fulfill with the obligation of the country (See further slides)
2. HSE Policies (Safety Plan compliance, IPE & CPE use)
3. Third-Party insurance valid in the country of work
4. Labour insurance
5. Proof of non fiscal and social debts (each time a invoices is issued)
HSE AND FINANCIAL OBLIGATION

3. Company policy for Employee expense notes
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Obligations working with IKAROS SOLAR
1. Fulfill with the obligation of the country (See further slides)
2. HSE Policies ( IPE, CPE, wast treatement,…)
3. Site and work Safety Plan compliance
4. Third-Party insurance valid in the country of work
5. Proof of non fiscal and social debts
HSE AND FINANCIAL OBLIGATION

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Proof of non fiscal and social debts before work with IKAROS SOLAR
To be done:
1. Before start working or one time a Year (Normally in January)
2. Whenever a invoice is send or is to be pay.
For Belgian suppliers the RSZ portal provide the possibility to insert the VAT number for verification in
www.checkinhoudingsplicht.be.
For Foreign suppliers, depends on the country they will work, as it is the EEC labor directives that have to be followed,
must be requested to the government / Social security.
For contractors working in Belgium, the following procedure will give us assumption that the foreign contractor has no
social or fiscal debts in Belgium :
1.Request by Email to Ministry of Belgium for attestation of fiscal debts : telemarc@minfin.fed.be
2.Possession of Limosa’s and A1 documents. A1 documents gives indication that Social taxes are paid in the “country of
employment”. A1 documents can be checked by Social department in Belgium on the following email:
contractanten@rsz.fgov.be
3.Attestation of PDOK. ( phone number : 02/545.56.39)
If indication of fiscal or social debts, please inform or finance department!
HSE AND FINANCIAL OBLIGATION

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While posted to another EU country:
1. you won't need a work permit - unless you are posted from Croatia to Austria, where restrictions
apply in certain sectors
2. you won't need to have your professional qualifications recognised; however, you may need to
make a written declaration for some professions: find out more about the recognition of
professional qualifications
3. you won't have to deal with pension bodies from different countries when you retire as the social
security institutions in the country(s) where you have been posted will not be involved
4. you will need to register your residence with the authorities if your posting is longer than 3
months
5. you don't accumulate rights to unemployment benefits in your host country
6. you don't accumulate rights to permanent residence in your host country.
Working in Europe

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Obligations as an foreign employers/Agent in Belgium
1. Work Permit if non EEA (European Union and Iceland, Norway and Lichtenstein )
2. Limosa document (https://www.international.socialsecurity.be/working_in_belgium/en/limosa.html)
3. A1 social security certificate
4. Belgian wage and labor conditions (minimum wage / working hours)
5. Being able to produce comparable wage documents
6. Employment authorizations
7. Residence – registration at the municipality (if more than 3 months)
8. Well-being – Safety at work
9. Statement of work and checkin@work
Working in Belgium

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1 - Work Permit
Foreign workers who wish to work in Belgium as employees (i.e. working under an employment contract) must
hold a work permit. This does not apply to nationals of the Member States of the European Economic
Area(EEA).
Work permit A: valid for all kinds of employment, for all employers, professions and sectors and for an
indefinite duration. Only a limited number of applicants qualify for this type of permit, e.g. foreign nationals
who can prove 4 working years that are covered by a work permit type B, during a maximum and uninterrupted
residence period of 10 years.
Work permit B: valid for one specific position with one specific employer. This work permit is valid for
a maximum of 1 year, but can be renewed.
Work permit C: valid for all employers and for foreigners having a temporary right of residence in Belgium. This
is usually issued to migrant agricultural or domestic workers. These permits are generally not renewable.
More information : https://www.belgium.be/en/work/coming_to_work_in_belgium/work_permit
Working in Belgium

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1 - Work Permit (EU BLUE CARD)
The EU Blue Card is a work- and residence permit for non-EU/EEA nationals. The European Blue Card provides
comprehensive socio-economic rights and a path towards permanent residence and EU citizenship.
Three key conditions are to be met in order to request the EU Blue Card.
1. Non-EU citizenship
2. Educated or professionally experienced
3. Employment contract or binding employment offer
More information : https://www.belgium.be/en/work/coming_to_work_in_belgium/work_permit
Working in Belgium

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2 - What is the Limosa?
The Limosa declaration is the first step towards legal work in Belgium in accordance with European rules. It is a
legal obligation.
Non-compliance with this obligation may give rise to criminal or administrative sanctions (in French) and the
following persons and organizations may be sanctioned:
• The employer or their servants or agents,;
• The independent posted worker.
• All those who have work carried out on their premises, or for whom work is carried out in Belgium, may also
be pursued if they do not report to the authorities the fact that no proof of a Limosa declaration has been
presented.
Filling in a Limosa declaration simplifies your administrative obligations in Belgium, including for:
• drawing up and keeping up to date the terms of employment and documents for part-time workers,
• the staff register,
• the employee record, and the payslip.
More information : https://www.international.socialsecurity.be/working_in_belgium/en/limosa.html
Working in Belgium

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3 - The social security A1 Document
REGULATION (EC) No 883/2004 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 29 April 2004
Purpose:
Statement of applicable legislation. Useful to prove that you pay social contributions in
another EU country – if you are a posted worker or work in several countries at the same
time.
The A1 document (formerly E 101) is a personal document.
Issuing authority and use:
The form is issued by the social security institution you are registered with in your home
country.
Addresses of institutions responsible for issuing the portable document A1
https://europa.eu/youreurope/citizens/work/social-security-forms/contact_points_pd_a1.pdf
Working in Belgium

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4 - Belgian wage and labor conditions
Working conditions
You will fall under the conditions and terms of employment of your host country if they are more advantageous than those of your
home country. These conditions and terms of employment relate to:
• minimum rates of pay: your wage may not be less than the local minimum wage or the wage set by universally binding
collective agreements in your sector of employment if these are in force in the host country
• maximum work periods
• minimum rest periods
• health and safety at work
• conditions on hiring workers through agencies providing temporary staff
• employment conditions for pregnant women, women who have recently given birth and young people (under the age of 18)
• equal treatment for men and women and other rules to prevent discrimination.
Your employer may also pay your travel costs, boarding, and lodging in the EU country where you are posted if this is foreseen in
your home country's legislation. These allowances have to be paid in addition to the minimum rate of pay.
Addresses of institutions responsible for issuing the portable document A1
https://europa.eu/youreurope/citizens/work/social-security-forms/contact_points_pd_a1.pdf
Working in Belgium

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Obligations as an foreign employers/Agent in Belgium
1. Work Permit if non EEA (European Union and Iceland, Norway and Lichtenstein )
2. Limosa document
(https://www.international.socialsecurity.be/working_in_belgium/en/limosa.html)
3. A1 social security certificate
4. Belgian wage and labor conditions (minimum wage / working hours)
5. Being able to produce comparable wage documents
6. Employment authorizations
7. Residence – registration at the municipality
8. Well-being – Safety at work
9. Statement of work and checkin@work
Working in Netherland

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Two types of Employee expense notes
The VCA certificate and VCU certificate
VCA stands for Safety, Health and Environment Checklist Contractors. Employers who perform work for
service-orientated companies have to be VCA certified, as it reduces the number of accidents. More and
more commissioning companies demand a VCA certificate. VCU stands for Safety en Health Checklist for
Temporary Employment Agency.
What is VCA?
The basic VCA certificate is also called the B VCA . Independent entrepreneurs and operational managers
whom work for a contractor or are obliged to a diploma Safety for Operational Managers VCA, known
as VOL VCA.
What is VCU?
If you, as a temporary employment agency or company, send employees to VCA certified companies your
employees need to have a valid VCU certificate. As an intercedent or manager of a temporary
employment agency you are obliged to have the diploma Safety for Intercedents and Operational
Managers VCU, known as VIL VCU.

14. Y O U R E U R O P E A N
S O L A R I S AT I O N PA R T N E R