The Limosa declaration: what it is and who files it

What the Limosa declaration is

Limosa is Belgium's advance notification for workers who come to work there from another country. It is filed with the Belgian social security office (RSZ/ONSS), and it produces a receipt called the Limosa-1, or L1, carrying a QR code.

Who files it, and when

The employer that is posting the worker files it, or an agent acting for the employer, and it is filed for every worker posted to Belgium. It has to be on record before the worker starts work in Belgium, not after.

The Belgian client has a duty too

The receipt matters on the Belgian side as well. The client for whom the work is done has to check that each posted worker shows the L1 receipt before work begins, and has to report online anyone who cannot. So the receipt must reach the worker, and be ready to show, before the first day on site. Penalties can fall on both sides, and they are counted per worker.

Where it goes wrong

• Treating a job as exempt. Some exemptions exist, but they are narrow, and the one for first assembly or installation work does not apply to building work.
• Filing the declaration but not getting the receipt to the worker, so the client cannot check it on the day.
• Moving a posted worker onto a Belgian contract. That is a new employment with its own registration, and the posting declaration does not cover it.
• Posting workers from outside the EU. In Flanders, an EU company can post such a worker without a Belgian work permit only if a set of conditions is met, and a complete Limosa declaration is one of them.

How Obtempera helps

Obtempera does not file the declaration for you. It holds Belgium's requirements for each worker, keeps the Limosa receipt as evidence, and shows your reviewers one status per worker, so a worker with no receipt is visible before they are on site.

See how Obtempera is ready for Belgium