Join
A company is obliged to join a social security fund of its choice and this at the latest

• either three months after the date on which the company acquired corporate personality
• or within three months after the fact that subjects the company to the non-residents tax
  
  
  

Who 
All companies subject to the Belgian company tax (fiscal residence = Belgium) or the non-residents tax system have to join a social security fund.

For example:

• BVBA,  VOF,  GCV,  CVA,  CVBA,  ...
• agricultural companies and companies with a social purpose, that opted for the company taxes
  
  
  

Default
When a company does not join a social security fund within the legal term, the NISSE  will urge this company by means of a reminder letter to nevertheless join a fund.
If the company does not comply, it will automatically become an affiliated member of the National Fund .


How to switch to another social security fund
List social security funds