The Social Information and Investigation Service (SIOD/SIRS) recently published its 2021 action plan revealing its strategy and top priorities for the year. Similar to recent years, the construction sector remains a target. This article summarises what employers can expect in 2021 and how they can prepare, based on the SIOD/SIRS checklist.

Flash controls in May 2021

The construction sector will be subject to so-called 'flash controls' in May 2021. Inspectors of several inspection services (eg, social laws and social security) will jointly proceed with coordinated actions in the construction sector.

Although the flash controls are mainly preventative and informative in nature, in cases of non-compliance, the inspection services will proceed with the necessary action, including issuing a pro justitia.

Other key takeaways from 2021 action plan

According to the 2021 action plan, no fewer than 2,000 inspection audits can be expected in the construction sector. The flash controls will be in addition to these unannounced inspection audits. Social dumping, non-declared employment and social security contribution fraud remain a priority for the inspection services.

In this respect, the 2021 action plan not only continues SIOD/SIRS's action points as identified in the 2020 action plan but also introduces new focus actions, which will be embedded in a sector-specific approach, focusing on social fraud phenomena that are typical for the construction sector. Figure 1 highlights the most notable new actions.

Figure 1: most notable new actions

The more traditional actions also have their place in the 2021 action plan, such as audits focusing on:

  • the joint liability for salary payments between contractors and subcontractors;
  • non-compliance with interim work legislation;
  • fraudulent posting set-ups;
  • social dumping;
  • the declaration system for cross-border employment (Limosa checks); and
  • new employers.

In addition, the federal minister in charge of the coordination of combating fraud has announced in a separate action plan that large construction sites will be monitored proactively and systematically, not only by the various social inspection services but also by the tax inspection services. More details of this action plan are expected shortly.

Be prepared and examine construction checklist

SIOD/SIRS has published a checklist that allows employers to proceed with a self-compliance check.(1) This checklist gives an idea of the questions that can be asked by social inspectors and which documents could be requested. An update of this checklist has also been announced in the 2021 action plan.

Documents that can be requested in case of audits

Documents that can be requested in the case of audits include:

  • proof of registration with the Crossroad Bank for Enterprises;
  • proof of registration with the social security administration;
  • proof of registration with the self-employed insurance fund;
  • the immediate declaration of employment to the National Social Security Office (Dimona declarations);
  • work rules, applicable working schedules and proof that the work rules are registered;
  • an overview of workers' salaries and work performance details (eg, individual accounts, payslips, performance lists and proof of payment);
  • employment contracts and addenda (for full-time, part-time, interim and student contracts);
  • a deviation document or registration system of part-time workers;
  • an agreement for the provision of interim work concluded between the interim agency and the user, as well as the interim contract concluded between the interim agency and the interim worker;
  • proof of affiliation with the Employers' Office for Organisation and Supervision of Social Security Systems and proof that there are no outstanding payments;
  • compliance with the declaration of works obligations and the 'Checkinatwork' system;
  • work permits (single permits), professional cards, visas and other residency cards;
  • Limosa declarations;
  • A1 certificates and certificates of coverage; and
  • work overviews.

Questions that social inspectors can ask individuals working on construction sites

Social inspectors can ask individuals working on construction sites:

  • who their employer or contracting party is and where this person or entity is located. Individuals can also be asked who they receive their tasks from and where they habitually work;
  • questions regarding their identification documents (eg, each non-Belgian worker's temporary address in Belgium and fixed address abroad);
  • questions regarding their status (eg, worker or self-employed individual);
  • how long they have been active on site;
  • whether they previously worked abroad for their current employer (for non-Belgian workers);
  • how long they have been affiliated with a social insurance fund and what their affiliation number is (for self-employed individuals);
  • whether they benefit from state allowance and, if so, to provide the necessary documentation (eg, unemployment-related documents);
  • who pays their salary;
  • how their salary is paid;
  • whether they are paid all of their salary due or whether part of their salary is outstanding;
  • where they pay social security contributions and income taxes; and
  • whether they receive any compensation for food, lodging or transport (for non-Belgian workers). If they receive such compensation, individuals can be asked how much they receive for each, who pays for this and whether they receive a per diem allowance.

Documents that social inspectors can ask to see from individuals working on construction sites

Social inspectors can ask to see the following documents from individuals working on construction sites:

  • identification documents;
  • work and residence permits;
  • employment contracts with a working schedule and deviation documents (for part-time workers);
  • control cards (for unemployed workers);
  • the document certifying the advisory physician's approval for them to partially resume work (for workers that are incapable of working);
  • an interim contract (for interim workers);
  • A1 certificates or certificates of coverage; and
  • Limosa declarations.

This is not an exhaustive list. Other questions can be raised and other documents can be requested. For example, in a social inspection audit on a construction site in which various contractors are active (as part of a contractor 'chain'), the inspection services will often focus on detecting unlawful employee lending issues (ie, where workers are put at the disposal of third-party users whereby the latter exercise (part of) the authority vested in the employer over such workers).

Endnotes

(1) A full copy of the checklist can be found here (in Dutch) and here (in French).