Are you working with (sub)contractors or external operators on a site or project? If so, it is important to know that as a professional client or contractor you may share responsibility if there is illegal employment anywhere in the chain. In sectors such as construction and cleaning in particular, the rules are stricter than many business owners realise. In addition, on 1 January 2026 an additional duty of care came into effect. Would you like to be certain that your administration is fully compliant for your next worksite or collaboration? If so, be sure to read this article.
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We have found that the liability regime in such sectors as construction is insufficiently known – and unjustly so. Nevertheless, every (professional) client and contractor, whether main or subcontractor, bears responsibility in this respect. In other words, if individuals are illegally employed on your project or site by a contractor or subcontractor, this may also have consequences for you.
A private individual who commissions construction works can only be held liable if it is demonstrated that he was aware of the illegal employment.
On 1 January 2026, an additional duty of care was introduced, requiring business owners to compile a comprehensive file.
It concerns liability in the event of the employment of illegally residing third-country nationals as employees or self-employed persons. ‘Third-country nationals’ refers to individuals holding a nationality from outside the EEA and Switzerland.
Important to note: this legislation applies to sites located in the Flemish Region, regardless of which undertaking (domestic or foreign) carries out the works.
This liability regime applies in high-risk sectors, such as:
the construction sector
the cleaning sector
the meat processing sector
parcel delivery services operating on behalf of postal operators
However, the regime extends beyond these sectors and also applies in other areas of activity.
Request a written declaration from your (sub)contractor confirming that they do not employ, and will not employ, illegally residing third-country nationals as employees or self-employed persons.
A file must be compiled containing the personal data of everyone working on the project:
(sub)contractors (check the application of declaration 30bis)
obtain passports of foreign workers
obtain proof of lawful residence
obtain proof of registration in the LIMOSA database or Dimona notification
A1 certificate
Works falling under ‘30bis’ must be declared to the National Social Security Office (construction and cleaning sectors):
Declaration of works: General information – About 30bis – Social Security
When paying invoices, you must verify:
the contractor’s social security and tax debts
compliance with the withholding obligation
Reference: Article 30bis – Withholding obligation – Social Security
The documentation must be retained for a minimum of 5 years.
When the requested information is not provided or if there is reason to believe it is false, this must be reported via the social security website, where you must first log in as a business.
If you fail to comply with the above obligations and your (sub)contractor is found to employ illegal workers, then as a professional client or contractor you risk the following sanctions:
a prison sentence of 6 months to 3 years and/or a criminal fine of €4,800 to €48,000
an administrative fine of EUR 2,400 to EUR 24,000
The fine is multiplied by the number of employees to whom the infringement relates. However, the multiplied fine may not exceed 100 times the maximum fine.
A private client who is not aware of who is employed by their contractor.
Works amount to less than EUR 30,000, excluding VAT, and are carried out by a single contractor without a subcontractor.
Works amount to less than EUR 5,000, excluding VAT and involve just one contractor and one subcontractor.
The parcel delivery driver uses a vehicle subject to tachograph requirements
Joint and several liability requires proper preparation: obtaining the correct declarations, carrying out the necessary checks and compiling your file in a timely manner. In particular, with the additional duty of care that came into effect on 1 January 2026, it is advisable to carefully check your approach in advance.
You may be held liable if illegal employment occurs on your site or project through a (sub)contractor. This applies to professional clients as well as contractors (both general and subcontractors). It is irrelevant whether the contractor is a Belgian or foreign undertaking, provided that the works take place in the Flemish Region.
Yes. The regime not only applies where someone is engaged as an employee, but also where illegally residing third-country nationals are engaged as self-employed persons. It is therefore important to request the necessary supporting documents and declarations from self-employed subcontractors as well.
You must be able to compile a file including, among other things, the personal data of everyone working on the project and, where applicable, documents such as passports, proof of lawful residence, LIMOSA or Dimona notifications, and an A1 certificate. In addition, the written declaration from your (sub)contractor is essential. Equally important is that you retain the documentation for 5 years.
If you do not receive the requested information or you suspect that it is false, you are required to report this via the social security website. You must first log in as a business. Delaying or ignoring the issue may increase your exposure if an infringement is subsequently identified.
Yes. Although joint and several liability explicitly applies to high-risk sectors such as construction, cleaning, meat processing and certain parcel delivery services, the regime extends beyond these areas. Do you work with external operators or (sub)contractors? If so, it is advisable, even in other sectors, to review your procedures and checks in advance.