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Aug 24th
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Social Security for Employees (cont'd)

Employees who are temporarily seconded to Belgium can continue to pay social security contributions in the country where they have been working before if they were liable to social security (national insurance) as an employee there. 

This regime is governed by Regulation(EC) 883/2004 since 2010 (the old regime can be found in Regulation (EEC) 1408/71) ; it covers employees who are nationals of one of the 27 EU Member States, as well as nationals of Iceland, Liechtenstein, Norway and Switzerland.  For a general overview of the European legislation, check the Europa website.

An employee can be posted to another EU Member State for a maximum of 24 months and continue to pay social security in his home country ; his employer will give him a A1 Portal Document (the new name for the ‘E101’ certificate) that shows that exempt the employer and the employee from paying social Insurance in the country where they are posted and authorises social security to be paid to the country where he was posted from.

The employee will also receive a form E106 which gives him the same entitlement to the social security benefits in Belgium, via a Belgian mutual health fund (see hereinafter). For a short secondment, an employee should apply for a European Health Insurance Card. 

Belgium has concluded social security conventions with 22 countries outside the European Union : Algeria, Australia, Bosnia-Herzegovina, Canada (there is a separate convention for Quebec), Chile, Congo, Croatia, India, Israel, Japan, Kosovo, Macedonia, Montenegro, Morocco, the Philippines, San Marino, Serbia, South Korea, Tunisia, Turkey, Uruguay and the United States of America. Under those conventions social security contributions can be paid in the employee's country or origin.

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