Article 30ter explained: meat and security
Article 30ter extends the withholding obligation to the meat sector and to security services. Which activities, which rates and where it goes wrong.
Article 30bis is well known: it governs the withholding obligation for immovable work. Article 30ter of the same law of 27 June 1969 extends exactly the same logic to two other sectors: the meat sector and security and surveillance. The obligations are identical; only the scope differs.
What does article 30ter say?
Anyone having work carried out for a price in those sectors is jointly liable for the social security and tax debts of their contracting party. To avoid that liability you check at every payment whether a debt exists and withhold the statutory percentage when it does.
Which activities are covered?
Meat sector. Cutting, deboning, processing, packaging and treating meat, in slaughterhouses, cutting plants and processing companies. Including when that work is subcontracted to a specialised company or to a team working on your own site.
Security and surveillance. Security services, surveillance of goods and people and related assignments, carried out by a security company or an internal security service.
Pure supplies of goods are excluded. The distinction lies in the service: having meat processed or having premises guarded falls under article 30ter; simply buying a product does not.
The same rates as article 30bis
| Debt | Rate | Paid to |
|---|---|---|
| Social security debt | 35% of the amount excluding VAT | NSSO |
| Tax debt | 15% of the amount excluding VAT | FPS Finance |
| Both | 50% at most | both institutions |
For self-employed suppliers without staff the social check runs through the NISSE.
Where it goes wrong in practice
- The contract covers more than one service. A security contract that also includes reception and cleaning: the security part falls under article 30ter, the cleaning under article 30bis. Both require a check.
- Rotating staff hides the chain. Security work often uses subcontractors to cover peaks. Every link that pays runs its own check.
- The check happens at contract signature instead of at every payment. An annual contract invoiced monthly means twelve checks, not one.
- Only the social security debt is checked. The tax check with the FPS Finance is a separate step.
What is the risk?
The same penalties as under article 30bis: joint liability for your contracting party''s debts and an administrative fine equal to twice the amount you should have withheld.
Practical next steps
- The full explanation: withholding obligation
- The base rule: article 30bis explained
- Per sector: meat and security
- Keeping proof: requesting an NSSO certificate
Official sources
- NSSO: withholding obligation and joint liability
- FPS Finance: joint liability and withholding obligation
This page is informative and not legal advice.
Article 30bis explained: withholding obligation and joint liability
What article 30bis of the law of 27 June 1969 actually says: who must withhold, how much, and which evidence you have to keep.
Requesting an NSSO certificate: who, where and how long it is valid
Step by step: which document you need for a withholding obligation check, where to request it and how long it stays valid.
How to find your supplier's NSSO number: a guide for clients
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