Registration requirement for working partners and helpers in the fight against social fraud

Who does this obligation apply to?

The new requirement applies to companies and self-employed persons active in the construction and cleaning sectors (work to an immovable property), where working partners or helpers are involved. This obligation is separate from the potential need to join a social security fund, which must be assessed on a case-by-case basis.

Working partners

Individuals are considered working partners in a company if they:

• Hold at least one share in the company;

• Personally carry out real activities within that company in Belgium;

• Are not registered as employees under the payroll system at the time these activities are carried out.

Important: Mandate holders who are also working partners are subject to this registration requirement if they perform 'operational' activities alongside their 'administrative' duties. Silent partners, however, are not subject to the registration requirement.

Helpers

Individuals are considered helpers of a self-employed person if they:

• Assist or replace a self-employed person in Belgium in the exercise of their profession;

• Are not bound by an employment contract to the self-employed person.

Exceptions apply for assisting spouses, unmarried helpers under the age of 20 (young helpers), and accidental helpers.

What information must be registered?

The following data must be registered and kept up to date in the KBO-CBE by companies and self-employed persons:

• The surname of the working partner or helper;

• The first name of the working partner or helper;

• The national registration number or BIS number of the working partner or helper;

• The start and end date of the activities as a working partner or helper.

What is the registration deadline?

For working partners and helpers who were already active before 1 July 2024, or who started their activities between 1 July 2024 and 31 December 2024, there is a transition period, during which registration in the KBO-CBE must be completed by 31 December 2024 at the latest.

For working partners and helpers starting their activities after 1 January 2025, registration must be completed before the start of these activities. Upon termination of the activities, the information in the KBO-CBE must be updated accordingly within 15 days following the end date of the activities.

Registration and updates are carried out via the My Enterprise website (possibly by an authorized representative).

Is there a penalty for non-compliance?

Companies or self-employed persons who fail to comply with this obligation risk an administrative fine ranging from 500 to 4,000 EUR per violation. Compliance with the new obligation is monitored by the RSVZ-NSSO. If a company does not comply, each director or manager of that company will be jointly and severally liable.