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In Belgium, social security contributions are collected by the National Social Security Office (NSSO). Here is an overview of how they are calculated and when they have to be paid.

Belgian legislation has introduced special measures for some specific activities as part of the fight against social fraud. These include work in immovable property and certain activities in the meat sector and security sector.

Within that framework, the NSSO obliges companies and/or individuals who carry out any of the aforementioned activities, to comply with the following measures:

• Withholding obligation on invoices
• Declaration of Works
• Attendance registration Checkinatwork
• Attendance registration Check In and Out at Work