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Douchy, Annemie, Malisse, Olivier

Social security treaty between Belgium and Quebec

The social security treaty between Belgium and Quebec enters into force on November 1, 2010. The treaty, which was signed on March 28, 2006, contains provisions determining the applicable social security legislation for employees and self-employed persons. The treaty was necessary in view of the fact that Quebec has its own social security system and that the Quebec authorities have ceased to apply the Belgian-Canadian social security treaty some time ago. In addition, the Belgian Social Security Office did not issue any longer so-called "de facto" exemptions of Belgian social security (on the basis of art. 3 of the Social Security Act) to employees seconded from Quebec to Belgium, as a result of which these employees were subject to Belgian legislation (see our Expat News article, March 2008). The entry into force of the aforesaid treaty will put an end to this anomaly.

scope of application

The social security treaty between Belgium and Quebec covers the most important Belgian and Quebec social security schemes:

those for retirement and survivors' pensions;
those for invalidity benefits;
those dealing with health care insurance;
those covering work accidents and industrial diseases.

The provisions by which the applicable legislalion is determined, apply without any conditions as to nationality. In practice, this means that not only Belgian and Quebec nationals subject to Belgian or Quebec social security legislation can claim the provisions of the treaty but also nationals of third countries who are (or have been) subject to the social security legislation of one of the contracting parties.

assignment of employees/self-employed persons

The general principle is that persons carrying out a professional activity on the territory of one of the contracting states, are subject to the legislation of that State (art. 7 - work state principle). However, anicle 8 of the treaty stipulates that employees (including the family members accompanying them) who are employed by an undertaking established in one of the states to which they are normally attached, are assigned to the territory of the other state to carry out work for the undertaking there, they continue to be subject to the legislation of the first contracting state provided that the estimated duration of the work to be carried out docs not exceed 24 months (2 years). This is the secondment principle. Exceptions to this secondment principle are possible provided Bothh contracting states agree.

These secondment rules also apply to self·employed persons (art. 8.2).

simultaneous employment of self-employed persons/employee - self-employed persons

In addition, there are al so rules with respect to simultaneous employment as a self-employed person in both countries. In this case. self-employed persons are only subject to the legislation of the state on whose territory they have their ordinary place of residence.

Furthermore, the treaty states that, where an individual carries on self-employed activities in Belgium and salaried work in Quebec, the activity carried on in Quebec is equated to salaried work in Belgium for the purposes of determining the obligations under the Belgian legislation on the social status of self-employed persons. In specific terms, that means that, in such a case, a person who is considered as a self-employed person under the Belgian rules, may qualify as a self-employed person under the Belgian rules, may qualify as a self-employed person in additional occupation.

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Social security treaty between Belgium and Quebec

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