1. Expand your business in the U.S.
Brussels, the 29th of November 2017
Hugues THIBAUT
Group S – Payroll Provider

2. Employees in the U.S.
American payroll
Belgian payroll

3. Employees in the U.S. Social security system applicable?
Employers’ social contributions?
Employees’social contributions?
Tax system applicable?
Income tax?
Advance tax payment deducted?

4. Principles
Social security agreement: social security of the country where the employee’s work is carried out
Exception: posting
Double tax treaty: income tax in the country where the employment is exercised
Exception: country of residence

5. Posting of employees Assignment in the U.S.
Employee remains under contract with the Belgian employer
Temporary: 5 years
Home (Belgian) social security system remains applicable
- Social contributions paid in Belgium
- Employee enjoys Belgian social benefits
Certificate of coverage

6. Income tax
Tax treaty:
Wage & salaries taxed in the country where the employment is exercised  U.S.
Exception: income taxed in the country of residence of the employee (Belgium) if 3 conditions are fullfilled:
- The employee’s stay in the U.S. is not exeeding 183 days within any 12-month period
- The remuneration is paid by an employer based in Belgium
- The remuneration is not borne by an establishment the employer has in the U.S.

7. Summary Short assignment in the U.S.: posting
Employment contract remains applicable
Social contributions paid in Belgium
Income tax:
U.S.
Belgium

8. Contact
Hugues THIBAUT International Affairs Manager