As part of the fight against social fraud, self-employed service providers in the construction and cleaning industry must add their working partners and helpers to their data in the CBE as of July 1, 2024. In the article below, we answer frequently asked questions: to whom does the registration requirement apply, how does the registration take place, what is the deadline and what are the penalties if I do not comply with the registration requirement.
Who must comply with the new obligation?
This notification requirement applies to all companies in the construction or cleaning sector that work with self-employed helpers or working partners. As of July 1, 2024, these companies must register their working partners in the Crossroads Bank for Enterprises (CBE), the self-employed sole proprietors their helpers.
To clarify, this notification obligation rests on the company or sole proprietorship that enters into business with the working partner or helper, and therefore not on the working partner or helper himself, nor on the user who uses a company that in turn counts a working partner among its shareholders or employs a self-employed person.
If this notification obligation is not complied with, the legislator provides for an administrative fine of EUR 500.00 to EUR 4,000.00 per established violation, payable by the company or sole proprietorship.
What is a "working associate"?
A working partner owns at least one share in a company subject to Belgian corporate income tax or non-resident tax.
In addition, the working associate performs operational tasks and contributes to the decision-making and growth of the company.
Finally, a working partner is not registered as an employee (wage earner) in the partnership.
Thus, for partners who do not perform any activity in the partnership, the so-called "silent partners," there is no registration requirement.
It is often the case that a company representative (directors, managers, etc.) performs operational tasks in addition to the usual managerial actions. If this mandatary is also a shareholder, he/she will also be considered an operating partner for these additional acts and will be subject to this registration obligation.
What is a "helper"?
An independent helper, on the other hand, is someone who supports or replaces a self-employed person in a sole proprietorship on a self-employed basis.
Helpers are often acquaintances or relatives of the self-employed person (sole proprietor), but not necessarily so.
However, fall outside the scope of the aforementioned registration requirement:
- Cooperating spouses, being partners (married or legally cohabiting) of the self-employed person who are affiliated with the social insurance fund as a cooperating spouse.
- Helpers without insurance requirements as self-employed. Consider, for example, the casual helper who helps only occasionally (no more than 90 days per year) and on an irregular basis.
How, what and when should I register this?
Since July 1, 2024, it is possible to perform registration in the CBE through the My Enterprise-tool of the CBE. You can find more information about the tool on the FPS Economy website.
The following data will need to be recorded:
- Name and first name
- National registry number or bis number
- Start date of activity
- End date of activity if applicable
Transition period 2024
The details of the working partner or helper must be declared before the start of the activity. For active working partners or helpers - those already working before July 1, 2024 or starting between July 1, 2024 and December 31, 2024 - a transition period. The deadline for them (the partnership or sole proprietorship) to complete the registration is on December 31, 2024.
As of 2025
As of Jan. 1, 2025, the general rule, viz. a registration before the start of the activity. Thus, until Jan. 1, 2025, no fines will be issued either.
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