top of page
Femme travaillant à l'extérieur

Employee status and
False independent

Employee status
 

3 elements characterize the salaried employment contract
  • The service, namely the personal commitment to provide work;
  • Compensation
  • The relationship of authority between the employer and the worker

The essential characteristic of the employment contract is the link of legal subordination between the employer and the worker.
​
Differences with the self-employed:
  • The employee has an obligation of means.
  • Lack of autonomy, hierarchical control
  • Payment of a lump sum salary.
​
​

​

Independent status
 

Self-employed are any natural person who exercises a professional activity in Belgium by reason of which he is not engaged in the links of an employment contract or of a statute.

Differences with the employee:
  • The self-employed have an obligation of result.
  • Autonomy, freedom to organize working time, freedom to organize work
  • Payment of fees.
 
​
 

Requalification of the contract: Change from “bogus self-employed” to salaried worker
 

Who can request such a requalification?
  • ONSS Social inspection
  • Worker
  • INASTI

Consequences of requalification:
  • Payment of arrears of remuneration
  • Recovery
  • Civil and criminal sanctions
  • Limitation period
  • Compensation for damage: CC1382
  • Recovery of INASTI contributions
  • Recovery of unduly received benefits
  • ONSS
    • Payment of both personal and employer contributions on
      remuneration received over the past 3 years (if fraud proved: increased to 7 years)
    • + Contribution increases set at 10%
    • + late payment interest: 7% per year
​
​

How to avoid requalification?
 

  • Write an agreement
  • Contract rather with a company than with a natural person
  • Don't demand exclusivity
  • Avoid controlling working time
  • Avoid providing the self-employed with all the means enabling them to work
  • Share financial and economic risks
  • Do not impose conditions of purchases or supplies
  • Plan for the possibility of a replacement
  • Require the self-employed to insure their civil liability towards you
  • Apply general business conditions
  • Set a different notice from that of an employee
  • Be extra careful if you are active in one of the 5 sectors covered by the law of 25/08/2012 (construction, security, transport, cleaning, agricultural and horticultural work)
     
​
​

Extracts of articles given for information, from external sources which may no longer be adequate.

ASCEND ACCOUNTANT declines any responsibility related to these articles.

bottom of page