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Sectors of the Limosa declaration for independent workers

The building sector includes the following activities:

  1. Any construction work concerning the building, the conversion work, the completion, the layout, the repair work, the maintenance work, the cleaning and the demolition of all or part of an immovable property by nature;
  2. Any operation including the supply of a movable property as well as its placement in an immovable property so that this movable property becomes immovable by nature;
  3. Other work:
    • Any operation which concerns the supply as well as the attachment to a building:
      • of all or part of the component parts of a central heating of air conditioning installation, including burners, tanks and regulating and controlling devices linked to the boiler or radiators;
      • of all or part of the component parts of a sanitary installation in buildings, and more generally, of all fixed devices for sanitary use linked to a water pipe or sewer pipe;
      • of all or part of the component parts of an electrical wiring in buildings, except for light fixtures and lamps;
      • of all or part of the component parts of an electric bell installation, a fire alarm system installation and a theft prevention system installation as well as an internal phone system installation;
      • of cupboards, sinks, sink cabinets, vanity units, cooker hoods, ventilators in a kitchen or a bathroom;
      • of shutters, louvered shutters and blinds fixed outside the building;
    • Any operation including the supply and the installation of wall or floor coverings in a building, whether or not it is attached to the building or its installation requires only a cutting (on the spot) on the basis of the measures of the area to cover;

The Royal Decree of 21 December 2018 sets the obligation to declare for self-employed workers from 1st January 2019 for 3 high risk sectors as provided for in Article 137, 6° of Framework law (I) of 27 December 2006.

The construction activities concerning the activities under Article 20 § 2, Royal Decree n° 1 of 29 December 1992 regarding the measures aiming to carry out the payment of the value added tax, as far as this activity also falls within the scope of: the Joint committee on building construction 124; the Joint committee on furniture and wood processing industry 126; the Joint committee on metal, mechanical and electrical constructions 111, for some activities which fall within the scope of the definition of works of construction and which are not yet put into another Joint Committee; the Joint subcommittee on sectors related to metal, mechanical and electrical constructions 149: 149.01 (electricians), for the installation and assembly.

  • Any fixing, installation, repair, maintenance and cleaning work for the above-mentioned properties.
  • Cleaning and maintenance work (cleaning and restoring a building, cleaning monuments and façades);
  • Activities in the Joint Committee on upholstery and woodworking, particularly:
    • The manufacture of wooden objects intended for the building industry. As far as the main activity of the company consists in the manufacture of these objects and on the understanding that the working conditions, valid for the companies in the Joint Committee on building industry, apply to the workers who install above-mentioned wooden objects;
    • The manufacture of panels and parquet tiles, the manufacture of triplex, multiplex and wooden strip and the manufacture of high-quality wood panels
    • The manufacture (whatever technique is used), the rent and/or the installation of stands décor, stage set, festive décor or television set, stands;
    • The manufacture of objects made of cork or agglomerated cork;
    • The manufacture, the trade and the installation of mouldings;
    • The organization of stands, exhibitions, shows;
  • Activities in the Joint Committee on metal, mechanical and electrical construction, particularly the manufacture, handling, assembly of objects made of metal and non-ferrous metal such as the industrial metalworking and the craft metalworking. For some activities which fall within the scope of the definition of works of construction and which are not yet put into another Joint committee
  • Activities in the Joint Subcommittee on electricians (closely related to the sector metal, mechanical and electrical construction), particularly installation and distribution, that is to say, the companies that, except for the companies which fall within the scope of the Joint Committee on metal, mechanical and electrical construction, the Joint Committee on building industry, the Joint Committee on garage industry, the Joint committee on warehouses or the Joint Committee on large retail stores, deal mainly with:
    • The exclusive or main execution of electrical and electronic assembling and installing work, also on vehicles and vessels, for household, commercial, industrial or scientific use in the following main fields: lighting, driving power, heating, manufacturing equipment, transferring and converting low-, high- and very high-voltage current, telephony and signalling, combustion engines, radio, low-voltage current, telephony and telegraphy;
    • The wholesale trade (including the import-export) or retail trade in electrical and electronic devices, even if they process, complete, maintain, repair or install these devices, except for the devices that are specifically intended for motorized/non-motorized road vehicles, the electrical and electronic office machines;
    • The cable radio and the cable TV;
    • The installation and/or the repair of audio, visual, signalling and lighting equipment;
    • The installation of safety devices.

Some categories of posted workers are excluded from the scope of the obligation to declare Limosa provided for in Article 2 of Royal Decree of 20 March 2007 pursuant to Chapter 8 of Title IV of Framework law (I) of 27 December 2006 establishing a prior declaration for posted employee's and self-employed workers.

The meat industry mainly includes the activities linked to the cutting, meat preparations and meat products and the slaughter intended for animal consumption.

Regarding the cutting plants: it concerns the following tasks:

  • receipt of raw materials, additional ingredients and packaging materials;
  • primary storage;
  • production;
  • final storage;
  • packaging and labelling of the final product;
  • (refrigerated) storage and distribution (logistics).

Regarding the meat preparations and meat products, it concerns the following tasks:

  • receipt of raw materials, additional ingredients and packaging materials;
  • primary storage;
  • raw materials preparation;
  • production of (fresh) meat preparations;
  • production of meat products;
  • final storage;
  • packaging and labelling of the final product;
  • (refrigerated) storage and distribution (logistics).

Regarding the slaughter of hoofed animals, poultry and rabbits (activities carried out in slaughterhouses), it concerns the following tasks:

  • receipt of live animals, slaughter declaration, unloading and ante-mortem expertise;
  • primary storage, cleaning and disinfection of cattle trucks and boxes;
  • slaughtering process (dirty part);
  • finishing stage of the slaughtering process (clean part);
  • only for poultry and rabbits, packaging and labelling of the final product;
  • (refrigerated) storage and distribution (logistics).

The Royal Decree of 21 December 2018 sets the obligation to declare for self-employed workers from 1st January 2019 for 3 high risk sectors as provided for in Article 137, 6° of Framework law (I) of 27 December 2006.

It concerns all the activities specified by the Royal Decree of 22 October 2013 regarding the execution of activities (for an orderer) carried out by the meat industry in cutting plants, the meat preparations and meat products activities, the slaughter of hoofed animals, poultry and rabbits.

Some categories of posted workers are excluded from the scope of the obligation to declare Limosa provided for in Article 2 of Royal Decree of 20 March 2007 pursuant to Chapter 8 of Title IV of Framework law (I) of 27 December 2006 establishing a prior declaration for posted employee's and self-employed workers.

Any activity whose purpose is to make clean, such as the internal or external cleaning of movable or immovable properties or installations, the washing of rolling stock, the sweeping of chimneys, the removal of graffiti, which does not involve any repair, inspection or adjustment work, except for dry technical filters (filter cloths) and/or grids, nor repair, inspection or adjustment work,nor assembly or dismantling, except for activities which are necessary (during the preparation or after the treatment) to clean machines, devices or installations and as long as the preparation and post-treatment time is subsidiary in comparison with the processing time dedicated to the clean-up.

Also include the following:

  • the disinfection of movable or immovable properties;
  • the rat or other pests control;
  • the operation of swimming pools, except for ancillary services in hotels, restaurants or bars, the operation of baths, showers or toilets;
  • the activities regarding the repair, restoration or optimisation of the working environment in companies, schools, hospitals, public bodies and similar establishments, except when the above mentioned activities are pursued within the framework of a removal;
  • the activities regarding the repair or restoration of public rooms or spaces in hotels, restaurants and similar establishments, except when the above mentioned activities are pursued within the framework of a removal;
  • the operation of waste incineration plants;
  • the operation of privately accessible container parks, except for the transport of containers; the operation of landfills, except for the transport of containers;
  • the door-to-door collection: a collection activity carried out at a certain frequency, determined by a schedule set by the State, a parastatal, a province, an intermunicipal cooperation, a city or a municipality and therefore not at the request of private individuals or companies.

The Royal Decree of 21 December 2018 sets the obligation to declare for self-employed workers from 1st January 2019 for 3 high risk sectors as provided for in Article 137, 6° of Framework law (I) of 27 December 2006.

It concerns all cleaning activities specified under the Joint committee 121 (cleaning).

Some categories of posted workers are excluded from the scope of the obligation to declare Limosa provided for in Article 2 of Royal Decree of 20 March 2007 pursuant to Chapter 8 of Title IV of Framework law (I) of 27 December 2006 establishing a prior declaration for posted employee's and self-employed workers.