Employment of workforce

I am a company established in the United Kingdom and I would like to post an employee temporarily to Luxembourg after 29 March 2019. Which provisions in terms of social security will apply?

As European regulations will no longer be applicable, the provisions applicable will depend on national legislation.

Under Luxembourgish legislation, people who carry out a professional activity on behalf of their employer are covered by the Luxembourg social security scheme. In principle, British workers posted to Luxembourg will therefore be covered by the Luxembourg social security scheme.

However, the Luxembourg legislation provides the exemption from the requirement to join the Luxembourg social security scheme provided that the duration of the temporary assignment in Luxembourg does not exceed one year and the employee is covered by a foreign social security scheme.

If the period of professional activity in Luxembourg exceeds 3 months, the employer will however have to pay the employer’s share of pension contributions (8%). The exemption can be extended for one year by the Common centre of social security and beyond by the Ministry of Social Security.

I am a company established in the United Kingdom and before 29 March 2019, I posted an employee to work temporarily in Luxembourg for a posting period exceeding that date. Which provisions in terms of social security will apply from 30 March 2019 onwards?

As European regulations will no longer be applicable after 29 March 2019, the provisions applicable will depend on national legislation.

Under Luxembourg legislation, people who carry out a professional activity on behalf of their employer are covered by the Luxembourg social security scheme. Therefore, British workers posted to Luxembourg will in principle be covered by the Luxembourg social security scheme.

However, Luxembourg legislation provides for the possibility of being exempted from joining the Luxembourg social security scheme upon request, provided the duration of the temporary assignment in Luxembourg does not exceed one year and that the employee is covered by a foreign social security scheme.

If the period of professional activity in Luxembourg exceeds 3 months, the employer will nevertheless have to pay the employer's share of pension contributions (8%). The exemption may be extended for one year by the Centre Commun de la Sécurité Sociale and beyond that date by the Minister of Social Security.

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