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
All companies subject to the Belgian company tax (fiscal residence = Belgium) or the non-residents tax
system have to join a social security fund.
- BVBA, VOF,
- agricultural companies and companies with a social purpose, that opted for the company taxes
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