Withholding obligation for the security sector, checked automatically

Article 30ter covers guarding and surveillance services within the meaning of the law of 2 October 2017 on private and particular security.

Static guarding, mobile patrols, alarm monitoring and cash-in-transit are all within scope.

Penalties strengthened by the law of 15 May 2024.

Security and surveillance services fall under article 30ter of the Act of 27 June 1969. Anyone hiring an external security firm for static guarding, mobile patrols, alarm response or cash-in-transit is a principal within the meaning of that provision and must check for social or tax debts at every payment.

The percentages are identical to construction: 35 percent for social debts, 15 percent for tax debts, capped together at 50 percent of the invoice excluding VAT. Security contracts usually run for long periods with monthly invoicing, which means twelve check moments per supplier per year, not one.

The sector also leans heavily on subcontracting and on self-employed agents for peaks and events. Every counterparty is a separate check. For the self-employed the lookup runs through NISSE, part of the scheme since the Program Act of 22 December 2023.

When a debt is found you withhold the calculated part, pay it to the NSSO and or FPS Finance, and pay the remainder to the security firm. That avoids both the fine and joint liability for your counterparty's debt.

Checkplicht calculates the amount per administration and hands you over to the official application for the payment itself, so processing stays entirely at the source.

For public procurement and large framework contracts the dated check certificate is often as important as the check. Checkplicht archives every certificate with a verification code, ready to produce during an audit or tender.