Employment of workforce
Will employees of British nationality be allowed to continue their salaried activity after 29 March 2019? Do they need a work permit?
British employees working and residing in Luxembourg at the time of Brexit will be allowed to continue working after 29 March 2019 using their current residence document. However, they must apply for a residence permit for third country nationals for one of the categories that enables them to pursue a salaried activity. If the British national is a family member of a Union citizen, he/she will have to apply for a residence card. The application must be submitted before 31 December 2019.
It is important to point out that the Luxembourg Government has decided to grant certain procedural facilitations when processing applications. The details of these facilitations will be communicated later.
The current residence document issued to British nationals, as EU citizens, will until 31 March 2020 be considered a valid residence permit, pending the issuance of a new residence permit.
Can a company established in Luxembourg hire British employees after 29 March 2019? What are the steps to take?
The steps depend on the situation of the person who will be hired.
If the person concerned has already resided in Luxembourg before 29 March 2019, they may begin a salaried activity between 29 March 2019 and 30 March 2020 using their residence document issued before 29 March 2019 as a citizen of the Union. If they have already replaced this document with a residence permit when starting the salaried activity, they will have to, if necessary, apply for a change of category of residence permit if the category of their residence does not automatically allow them to work. Such a request for a change of category of the residence permit will be processed under certain procedural facilitations.
If the person concerned has already resided in Luxembourg before 29 March 2019 and if their salaried activity starts after 31 March 2020, the British national will be subject to the general rules applicable to third country nationals. Thus, they will have to change, if necessary, the category of residence permit, if the category of their residence permit does not allow them to work. Such a request will be dealt with according to the general rules in force for third country nationals.
If the person concerned is not yet resident in Luxembourg, they will be subject to the common rules applicable to third country nationals. They must therefore apply for a residence permit which must be notified favorably before entering the territory and beginning their salaried activity.
Can a British employee who, at the time of Brexit, works in Luxembourg but lives in France, still work in Luxembourg after Brexit?
A British employee who works in Luxembourg and who resides in another EU Member State at the time of the Brexit is authorised to continue his salaried activity in Luxembourg after 29 March 2019. However, he must apply for a work permit.
A British employee who resides in another EU Member State and wishes to start work after 29 March 2019 must apply for a work permit, in accordance with the general procedure in place. He must wait for said work permit to be issued before beginning the exercise of the salaried activity.
These rules are also applicable to British employees who reside in the United Kingdom and wish to engage in paid employment in Luxembourg as a cross-border.
I am a company established in Luxembourg and employ British workers. What social security provisions will apply to these employees after 29 March 2019?
EU regulations will not apply anymore and the provisions applicable will depend on national legislation.
Under Luxembourg legislation, any person undertaking a professional activity on behalf of an employer is covered by the Luxembourg social security. Therefore, British workers working in Luxembourg remain covered by Luxembourg's social security scheme after 29 March 2019.
I am a company established in Luxembourg and I would like to post an employee temporarily to the United Kingdom after 29 March 2019. Which provisions in terms of social security will apply?
As EU regulations will no longer be applicable, the provisions applicable will depend on national legislation.
The potential coverage of your worker by the British social security during his temporary occupation in the United Kingdom will depend on British legislation.
Under Luxembourg legislation, employees normally working in Luxembourg and posted abroad temporarily by their employer remain covered by the Luxembourg social security. This possibility does not necessarily exclude the potential coverage by the British social security under British legislation.
I am a company established in Luxembourg and before 29 March 2019, I posted an employee to work temporarily in the United Kingdom for a posting period extending beyond that date. Which provisions in terms of social security will apply from 30 March 2019 onwards?
As European regulations will no longer be applicable, the provisions applicable will depend on national legislation.
From 30 March 2019 onwards, the potential coverage of your worker to by the British social security scheme during his temporary activity in the United Kingdom will depend on British legislation.
Under Luxembourg legislation, employees normally working in Luxembourg and posted abroad (to third countries) temporarily by their employer may remain covered by the Luxembourg social security scheme.
The employee’s continued coverage by the Luxembourg social security scheme will be operated by the Centre commun de la sécurité sociale. Information on this subject will be provided.
Requests for annual extensions will have to be submitted to the Centre Commun de la Sécurité Sociale. Continued coverage by the Luxembourg social security scheme is possible for a posting period of up to five years maximum.