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home > ias > tax information > salary split > social security impact print page print page
International Assignment Solutions  
     

The salary split theory for Belgian residents
Social security impact

   
Activities performed in Belgium and in a country with which Belgium has a bilateral social security treaty
   
 

Belgium has concluded social security treaties with the following countries (which are no EU/EEA member states) :

Algeria, Canada, Chili, Israel, Morocco, Poland, San Marino, Tunisia, Turkey, United States and former Yugoslavia.

These treaties adopt the principle whereby the person concerned is subject to the social security legislation of the country where the activities are exercised (home country principle).

When an employee performs activities in Belgium and in another country with which Belgium has concluded a social security treaty, most of the time the treaty will provide that the salary derived from the activities in Belgium will be subject to Belgian social security and the salary derived from the activities in the other country is subject to the social security scheme in that country according to its domestic legislation.

   
Activities performed in Belgium and in a country with which Belgium has no bilateral social security treaty
   
 

The same rule applies as under section 2. The salary derived from the activities in Belgium will be subject to the Belgian social security and the salary derived from the activities in the other country is subject to the social security scheme in that country according to its domestic legislation.

   
   
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