Are you employing a posted worker in your company?
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Definition and framework of posting
A posted worker is an employee who:
- works for a company established abroad; and
- temporarily carries out an assignment in Luxembourg as part of a provision of services.
The posting is based on a service contract concluded between the company posting the worker and your company or your client in Luxembourg.
The duration of the posting is limited and determined by this contract.
Please note: you must ensure that the posted worker remains:
- bound to their original employer via the initial employment contract; and
- registered with the social security system in their country of origin, subject to the international agreements in force.
Obligations of the company employing the posted worker
Checking the posting declaration and the social badge
The foreign company (posting company) must declare the posting at the Inspectorate of Labour and Mines (ITM), at the latest at the start of the work in Luxembourg, via the e-Détachement electronic platform.
This declaration allows you to obtain a social badge for each posted worker. They must carry this badge with them at all times during their assignment.
You must ensure:
- this declaration has been made correctly; and
- each posted worker has a valid social badge.
The contact person
The posting company must designate a contact person (natural or legal person), located in Luxembourg, to act as a contact person for the ITM and other relevant authorities. This person is responsible for ensuring compliance with the posting conditions.
You must make sure that a contact person has been designated.
You can take on this role if you come to an agreement with the posting company.
Ensuring compliance with the working conditions
During the period of posting in Luxembourg, the employer of the posted worker must comply with the legal provisions in Luxembourg that apply to posted workers, in particular with regard to:
- social minimum wage and annual leave;
- health and safety in the workplace;
- equality and non-discrimination;
- compliance with collective agreements in force.
You must ensure compliance with these provisions throughout the worker's posting in your company.
Administrative formalities according to the worker's nationality
- Workers posted by a company in the European Union (EU) or an equivalent organisation
- Workers posted by a company in a third country (outside the EU)
Workers posted by a company established in the EU, Iceland, Liechtenstein, Norway or Switzerland may work and stay in Luxembourg without prior authorisation to stay, on condition that they have regularly been granted the right to work in their country of origin.
You must ensure that the worker:
- makes a declaration of arrival at their commune of residence within 8 days following their arrival (for a stay exceeding 3 months); and
- holds a valid identity card or passport and the A1 certificate (E101) provided by their employer.
The rules are stricter for workers posted by a company outside the EU. In this case, the employer must apply for an authorisation for collective posting from the General Department of immigration. Each employee must obtain a temporary authorisation to stay before arriving in Luxembourg.
You must ensure that the worker:
- makes a declaration of arrival at their commune of residence within 3 days of their arrival; and
- submits a type D visa application (if they are required to have a visa) before their trip.
Registration with social security
The posted worker will remain registered with the social security system in their country of origin, subject to the international agreements in force.
Nevertheless, they must be registered with the Joint Social Security Centre (CCSS) through the company that employs the posted worker for sickness and accident cover during their stay in Luxembourg.
You must ensure that the worker is properly registered and, in particular, covered for work-related accidents for the duration of their posting.
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