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6.1ÌýÌýÌýÌý Social security for globally mobile employees

Social security contributions (both employee and employer contributions) apply in the normal way to the earned income of an employee. This rule applies regardless of whether or not the employee is a tax resident of Belgium or not and irrespective of whether they qualify for the expatriate tax regime at 6.3.

Liability to Belgian social security contributions can only be overridden by the lower earnings limit imposed by the Belgian domestic legislation for calculating income tax purposes (see 6.1) or by a certificate of coverage that indicates an ongoing contributions liability in another country (see 6.1.1 onwards and the link here).

6.1.1ÌýÌýÌýÌý EU social security agreements

Who are the EU member states for social security purposes?

The European Union (EU) countries for social security purposes are:

1. Ìý

   •ÌýÌýÌýÌý the 27 member states of the EU, plus

2. Ìý

   •ÌýÌýÌýÌý the countries of the European Economic Area (EEA), ie Norway, Iceland, Liechtenstein, plus

3. Ìý

   •ÌýÌýÌýÌý Switzerland

Regulation 883/2004/EC on coordination of social security systems