Registering with the social security system and having healthcare expenses reimbursed as an employee posted abroad

Last updated more than 5 years ago

Posted (or seconded) workers are employees who, for a limited and defined period of time, are sent to work in a country other than their country of habitual employment while preserving their employment contract with their original employer.

As such, an employee who is sent abroad temporarily for a job that is part of a contract to provide services entered into between their employer (located in Luxembourg) and a company or customer (located abroad) would be considered a posted (or seconded) worker.

However, if the employment contract with the original seconding company is terminated, the employee would not be considered to have been posted/seconded, but rather transferred.

For their posting/secondment to be considered legal, employees must have completed certain formalities beforehand.

Who is concerned

All employees who are ordinarily employed in Luxembourg and lawfully enrolled with the Joint Social Security Centre (Centre commun de la sécurité sociale – CCSS) and are posted abroad for the provision of occasional and temporary services, whether they are nationals of a Member State of the European Union (EU) or of a third State.

Prerequisites

In order to be covered for sickness and accidents during their time abroad, the posted employee must be able to provide proof of social security coverage in Luxembourg for any healthcare expenses incurred during their posting.

As such, they must be enrolled with the CCSS, as must any co-insured family members that accompany them. The conditions governing the employee's enrolment depend on their place of residence (i.e., on whether they are a resident or a non-resident).

In addition, it is necessary to ensure that:

  • the employee is authorised to reside and work in the country to which they are posted (the 'host' country);
  • the labour and income tax laws applicable to the posted employee are complied with;
  • the posted worker is covered by a social security system.

How to proceed

Enrolment and coverage of employees posted to EU-based companies

The initial posting abroad is for a maximum of 24 months, which may be renewed under certain conditions.

Initial posting abroad

Employees who are seconded to a company based in an EU Member State remain enrolled with and covered by the Luxembourg social security system for the duration of their posting. Generally, postings are for a maximum of 24 months.

To maintain their Luxembourg social security coverage during the posting, posted employees must:

  • work as an employee in Luxembourg for an employer whose core activities (i.e., activities other than purely administrative tasks) are in Luxembourg;
  • be seconded by that employer to another Member State in order to carry out work on that employer's behalf;
  • be posted for a foreseeable duration of no more than 24 months;
  • not be sent to replace another person;
  • have been enrolled with Luxembourg social security for at least 1 month prior to the posting.

Before the posting, and for each employee to be posted abroad, the employer must apply to the CCSS for a certificate of coverage for employees working abroad. Once it is prepared by the CCSS, the 'A1 certificate' is sent to the employer, who gives a copy to the posted worker.

The employee must apply to the CNS for Form S1. With Form S1, the employee can enrol with the social security system in the host country.

Once the employee is enrolled with the social security system in the host country, they will be able to receive any benefits in kind (medical examinations, medicines, hospital care, etc.) they may require during their posting, on the same terms as resident employees.

Extension of the posting

If a posting is extended beyond 24 months, a new posting may be authorised for the same employee in the same country, provided that a waiting period of 2 months is observed. This means that at least 2 months must elapse before a new posting can be authorised for the same employee. For a posting to another EU Member State, the waiting period is 1 month.

On an exceptional basis, the Ministry of Social Security may waive the waiting period for an extension.

If the posting is extended beyond the 24-month period, an application to maintain enrolment with Luxembourg social security should be submitted to the Ministry of Social Security.

The Ministry of Social Security will seek the approval of the competent authority in the other Member State on maintaining the employee's enrolment with Luxembourg social security. This approval is forwarded to both the employer and the employee. A copy is also sent to the CCSS. The CCSS will then issue an 'A1 certificate' for the period in question and send a copy to the competent body in the host country and 2 copies to the employer, who will give 1 copy to the employee.

The posted employee must go to the social security institution in the host country to have their enrolment extended.

If, because of the specific nature of the employee's job, it is obvious from the outset that the posting will last for a longer period, an application to maintain enrolment with Luxembourg social security for the entire duration of the posting may be submitted directly to the Ministry of Social Security.

Enrolment and coverage of employees posted to companies based in a country treated as an EU Member State

The initial posting abroad is for a maximum of 12 months, which may be renewed under certain conditions.

The following countries are treated as European Union Member States:
  • Iceland, Liechtenstein and Norway, as signatories to the European Economic Area Agreement (EEA);
  • the Swiss Confederation.

Initial secondment abroad

Employees who are seconded to a company based in country treated as an EU Member State remain enrolled with and covered by the Luxembourg social security system for the duration of their posting. Generally, postings are for a maximum of 12 months.

As such, before the posting, and for each employee to be posted abroad, the employer must apply to the CCSS for a certificate of coverage for employees working abroad. Once it is prepared by the CCSS, Certificate E101 is sent to the employer, who gives a copy to the posted worker.

The employee must apply to the CNS for Form E106.

With Form E106, the employee can enrol with the social security system in the host country.

Once the employee is enrolled with the social security system in the host country, they will be able to receive any benefits in kind (medical examinations, medicines, hospital care, etc.) they may require during their posting, on the same terms as resident employees

Extension of the posting

If a posting is extended beyond 12 months, the approval of the host country must be sought. To that end, the employer must complete form E102 and send 4 copies to the competent institution in the host country. The latter will notify the CCSS directly of its decision regarding the extension, forwarding 2 copies of the E102 certificate serving as notification of the decision to the employer and the insured. The E102 form is valid for a maximum period of 12 months.

The posted employee take their E102 form in to the social security institution in the host country to have their enrolment extended.

If the posting is extended beyond the 12-month period, an application to maintain enrolment with Luxembourg social security should be submitted to the Ministry of Social Security.

The Ministry of Social Security will seek the approval of the competent authority in the other state on maintaining the employee's enrolment with Luxembourg social security. This approval is forwarded to both the employer and the employee. A copy is also sent to the CCSS, which will issue an A101 certificate for the period in question.

If, because of the specific nature of the employee's job, it is obvious from the outset that the posting will last for a longer period, an application to maintain enrolment with Luxembourg social security for the entire duration of the posting may be submitted directly to the Ministry of Social Security.

Enrolment and coverage of employees posted to companies based in a country that has signed an agreement with Luxembourg

The initial posting abroad is for a maximum of 12 months or 24 months, which may be renewed under certain conditions.

Initial secondment abroad

Employee who are seconded to a company based in a country which has entered into a bilateral agreement with Luxembourg remain enrolled with and covered by Luxembourg social security for the entire duration of their posting. Generally, postings are for a maximum of 12 months.

As such, before the posting, and for each employee to be posted abroad, the employer must apply to the CCSS for a certificate of coverage for employees working abroad. Once it is prepared by the CCSS, the certificate of coverage is sent to the employer, who gives a copy to the posted worker.

The employee must apply to the CNS for a 'certificate of entitlement to benefits in kind', which certifies entitlement to benefits in kind during temporary stays abroad.

The certificate is issued using a form that depends on and is specific to the host country. For workers posted to:

  • Bosnia-Herzegovina: form LU/BiH-111;
  • Cape Verde: form LCV/5;
  • Macedonia: form L/RM-106;
  • Montenegro: form MNE/L-106;
  • Quebec: form LUX QUE 4;
  • Serbia: form SRB/LUX-106;
  • Tunisia: form T/L 4;
  • Turkey: form TR/L-3.

With their certificate attesting to the applicable legislation, the employee can enrol with the health insurance fund in the host country.

Once enrolled, they they will be able to receive any benefits in kind (medical examinations, medicine, hospital care, etc.) they may require during their posting abroad.

Extension of the posting

If a posting is extended beyond 12 months, the approval of the host country must be sought. To that end, the employer must apply to the competent institution in the host country for an extension. That institution will notify the CCSS directly of its decision regarding the extension. Certificates of coverage are issued to both the employer and the insured confirming the decision. The certificate is valid for a maximum period of 12 months.

The posted employee must take in their certificate of coverage to the social security institution of the host country to have their enrolment extended.

If the posting is extended beyond the 12-month period, an application to maintain enrolment with Luxembourg social security should be submitted to the Ministry of Social Security.

The Ministry of Social Security will seek the approval of the competent authority in the other state on maintaining the employee's enrolment with Luxembourg social security. This approval is forwarded to both the employer and the employee. A copy is also sent to the CCSS, which issues a certificate of enrolment for that period.

If, because of the specific nature of the employee's job, it is obvious from the outset that the posting will last for a longer period, an application to maintain enrolment with Luxembourg social security for the entire duration of the posting may be submitted directly to the Ministry of Social Security.

Enrolment and coverage of employees posted to companies based in a country that has not signed an agreement with Luxembourg

The initial posting abroad is for a maximum of 12 months, which may be renewed under certain conditions.

Initial secondment abroad

Employees who are seconded to a company based in a third country remain enrolled with and covered by the Luxembourg social security system for the duration of their posting. Generally, postings are for a maximum of 12 months.

As such, before the posting, and for each employee to be posted abroad, the employer must apply to the CCSS for a certificate of coverage for employees working abroad. Once it is prepared by the CCSS, the certificate is sent to the employer, who gives a copy to the posted worker.

Extension of the posting

The application for an extension is made using the same form used to apply for a certificate of coverage for employees working abroad, and must be submitted to the CCSS before the expiry of the initial authorisation. Applications for extensions are to be renewed annually. Starting with the 3rd year of posting, applications for the extension of coverage are submitted to the CCSS Steering Committee for approval. The maximum duration of coverage for posted workers is 5 years.

Reimbursement of healthcare expenses incurred abroad

Posted workers who remain enrolled with the CCSS in Luxembourg and are duly registered with the social security institution of their host country are entitled to coverage of their healthcare expenses.

A distinction is made between healthcare services for which the posted worker has to advance the costs, and healthcare services that are covered directly by the health insurance fund.

Reimbursement of healthcare costs advanced by posted workers

After paying a healthcare professional, posted employees can send the bill/invoice to either the CNS or to the health insurance fund in the host country.

The CNS will only reimburse the medical or healthcare services listed in the Luxembourg classification of medical procedures and rates (nomenclature luxembourgeoise).

If the host country is a member of the EU, the EEA or Switzerland, the costs will be reimbursed at the rates in force in the country of residence.

If the host country has entered into a bilateral agreement with Luxembourg, the costs will be reimbursed at the rates in force in the place of residence.

For non-EU countries not bound by an agreement, costs will be reimbursed at the rates in force in Luxembourg.

Where applicable, it may be wise for seconded employees to enrol with a supplementary insurance scheme to top up their coverage.

Direct payment by the health insurance fund

In some cases, such as hospitalisation costs, medicine or laboratory services, posted employees are not required to advance the full cost of the delivered services. To benefit from this direct payment system—known as the 'third-party payment' system—posted employees will need to produce the certificate of registration issued by the social security institution in their host country.

Posted employees need only pay healthcare providers for the portion of the costs that remains to be borne by them.

Forms / Online services

Demande d'attestation en cas de travail à l'étranger

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Demande de maintien sous la législation luxembourgeoise de sécurité sociale par application de l’article 16 du Règlement CE N°883/2004

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Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 1 Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

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Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.

En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.

Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 1 Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.

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Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.

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Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.

Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.

Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.

Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette).

Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.

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