Your questions
Employment of workforce
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I am a company established in the United Kingdom and I would like to post an employee temporarily to Luxembourg. Which provisions in terms of social security will apply?
The provisions of the Trade and Cooperation Agreement between EU and the UK provide for the possibility of temporarily posting a worker to the territory of the other State while keeping him/her affiliated to the social security system of origin, provided that the States concerned notify their decision to continue to apply the rules on posting in relations with the United Kingdom.
Since Luxembourg has decided to opt for this possibility, an employee posted to Luxembourg therefore remains covered by the British social security scheme during the period of posting, provided that the posting period does not exceed 24 months.
I am a company based in the United Kingdom and I have posted an employee to work temporarily in Luxembourg before 1 January 2021 for a posting period exceeding that date. What will his social security situation be from that date?
Under the provisions of the withdrawal agreement between the EU and the UK, the EU regulations regarding social security coordination (No. 883/2004 and No. 987/2009) remain applicable to this situation after 31 December 2021 until the end of the posting.
The employee will therefore continue to be covered by to British social security scheme during the posting period, even after 31 December 2020.