Merge pull request #260 from yorikvanhavre/fulltime

Started full-time employee research

handbook/corporate/AISBL/fulltime_research.md

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+# Full-time employee research
+
+#### Basic rules for a Belgian resident employee
+
+* Company rules apply to AISBLs too
+
+* The right time is: when there is enough money, enough work and enough stability
+
+* Different contract modes possible
+
+* Need to register to a *secrétariat social*
+
+* Need to register as employer at ONSS
+
+* Need a worker protection insurance
+
+* Do a "Dimona IN" declaration at ONSS when the employee starts
+
+* There is a corresponding "Dimona OUT" when employment stops
+
+* Need to do a "DmfA" quarterly declaration to the ONSS
+
+* The secrétariat social can take care of Dimona declarations and most of the above
+
+* Need to register to a *service de prévention et de protection* (basically an external worker protection officer)
+
+* Need to build and have a signed contract
+
+* Need to build and have workers regulations
+
+* Might be regulated by a *comission paritaire* (which we can't choose, verify beforehand)
+
+* Fines for wrongdoing can be heavy
+
+#### Salary calculation
+
+Basic rule: a full-time worker costs **twice the salary**. Total costs are made of:
+
+* ONSS employer costs: 25 to 33% of gross salary, depending on categories. For a first worker, ONSS employer costs are free during the first year
+
+* ONSS worker costs: about 13% of gross salary. (ONSS worker costs + net salary = gross salary)
+
+* Net salary: What is left after the above deductions. The employer never knows exactly how much the worker will receive, as further calculations can occur based on the worker's personal situation and possible benefits.
+
+* Extras: The comission paritaire can impose additional benefits such as:
+
+  * Holiday extra
+
+  * Extra insurances
+
+  * End-of-year bonus
+
+  * Travel or food help
+
+  * Extra worker protection measures
+
+Budget for a 2000 EUR/month salary would be 4000 EUR/month = **50000 EUR/year**. 
+
+### Remote employees
+
+* Basic rule: Worker and employer are free to choose the regime they wish to apply (employer's country or worker's country) but this cannot make the worker loose protections they would have right to in the other country.
+
+* By default, the employer's work laws apply
+
+* Within the EU, the worker is submitted to only one social security regime: If the worker spends more than 25% of his work time remote, then the social security regime of their country applies. Otherwise, the employer's country
+
+* The above can be change by agreement (A1 form)
+
+* Outside EU: Depends on agreements between the two countries. Double regime might occur. A worker in a country with no social security agreement with Belgium does not depend anymore on the Belgian security system
+
+* The employer's work insurance needs to cover the remote country. If not, an additional insurance might need to be provided
+
+* The revenue taxes of the worker are due and paid in their country of residence. The worker's country might impose the employer to retain and pay these foreign taxes
+
+* A risk exists that the remote country considers the employer as a national employer, and require to establish themselves there
+
+* Fines for wrongdoing can be even heavier
+
+* Headache-free solution: Use a remote contractor service like https://remote.com or https://deel.com cost: about 600 EUR/month = **7500 EUR/year**
+
+#### Links
+
+All secrétariats sociaux have a page about a first employment:
+
+* [Recruter son premier salarié : 7 étapes pour réussir | Securex](https://www.securex.be/fr/premier-engagement/devenir-employeur)
+
+* [Premier travailleur - Quelles sont les obligations de l’employeur ? | Liantis](https://www.liantis.be/fr/politique-du-personnel/engager-du-personnel/obligations-premiere-embauche)
+
+* [Recruter votre premier travailleur pas à pas. - Xerius](https://www.xerius.be/fr-be/independants/modifier/premier-travailleur)
+
+Abroad workers:
+
+* [Télétravailler à l’étranger - BDO](https://landing.bdo.be/fr/to-the-point/teletravailler-a-letranger/)
+
+* [Télétravail à l’étranger : attention aux implications légales](https://www.beci.be/en/blog/hr-social-33/teletravail-a-l-etranger-attention-aux-implications-legales-1484)
+
+* [Télétravail transfrontalier dans l'UE, l'EEE et la Suisse | Service Public Fédéral - Sécurité Sociale](https://socialsecurity.belgium.be/fr/activites-internationales/teletravail-transfrontalier-dans-lue-leee-et-la-suisse)
+
+* [BELGIUM - UNITED STATES OF AMERICA: agreement on social security - general information - Coming2Belgium](https://www.socialsecurity.be/CMS/en/coming_to_belgium/convention/FODSZ_Convention_-USA)
+
+* [Totalization Agreement with Belgium | International Programs | SSA](https://www.ssa.gov/international/Agreement_Pamphlets/belgium.html)
+
+* https://remote.com/blog/how-to-hire-and-pay-remote-workers-in-belgium
+
+*