A new telework reporting obligation for Belgian employers entered into force. As of 1 April 2021 each employer will need to register the number of people employed and the number of employees for whom it is not possible to work from home on a monthly basis. This will allow the social inspection to better monitor the obligation to work from home.
The registration will need to be done via a new tool (NL/FR) of the NSSO and needs to be submitted no later than the sixth calendar day of the month.
Monthly reporting obligation
The mandatory reporting applies to all employers and starts as of April 2021. Companies that are forced to close by the authorities are excluded from the reporting obligation. If an enterprise has several branches, the declaration must be made per branch that is mentioned in the Crossroad Banks for Enterprises. Companies with more than 20 branches can submit their declaration via an excel file that the NSSO provides on its website.
The declaration must be filed at the latest on the 6th calendar day of the month and reports the number of persons working for the company on the first working day of each respective month.
In practice this means that the situation on the first working day of April 2021 (in most cases 1 April) must be filed no later than Tuesday 6 April 2021. For May, the situation of the enterprise on the 3rd of May has to be filed at the latest on the 6th of May and for June, the situation of the enterprise on the 1st of June has to be filed at the latest on the 6th of June.
In case of an incorrect declaration of the total number of persons working on the first working day of the month at the enterprises and/or the total number of persons with a non-telework function, this can be rectified or amended by submitting a new report. The last submitted report replaces all previous reports.
Who should be reported?
The total number of persons working at the enterprise
The total number of employees working at the enterprise includes all persons bound by an employment contract, a traineeship or a statute. If flexi-employees are employed, the ongoing framework agreements should be taken into account. Also employees who are on long-term sick leave, people on time credit and employees with mobile functions such as couriers and inspectors must be included.
If the enterprise makes structural use of temporary workers or employees of another enterprise such as seconded workers, security personnel and subcontractors, then these persons must also be included in the total number to be reported.
Also persons who structurally perform work on a self-employed basis for the enterprise should be included. If it only concerns punctual presences such as cleaning or maintenance personnel, these persons should not be included in the total.
Employees who are structurally working at or for another company should not be included in the total of their initial employer, as they are already included in the total of the company where they perform their work.
Total number of persons with a non-telework function
The NSSO defines a non-telework function as follows: "any function that by its nature has to be performed on the premises, e.g. blue-collar workers, technical staff, reception staff, kitchen staff, cleaning staff, administrative staff who cannot perform their tasks from home, mobile functions such as inspectors, couriers, domestic workers, etc."
Employees who only have to pick up something, print out documents or hold an evaluation interview should not be included in this total, nor executives and line managers.
Temporary employees or staff from another employer who work for the company in a non-telework function must also be included in the total. The same again applies to self employed individuals who have a non-telework function.
Key takeaways
Starting April 2021, all employers are obligated to report the total number of persons working at the company on the first working day of the month (1 April, 3 May, 1 June) and the total number of persons with a non-telework function. The report must be submitted via the tool of the NSSO at the latest on the 6th calendar day of each month.
Be aware that the reporting obligation not only concerns your employees but all persons who are structurally present, temporary employees (such as agency workers or seconded employees), but also self-employed individuals who work for the company on a structural basis.
If you have any questions regarding the above, do not hesitate to contact us.
