Declaring the posting of workers
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Your business must file a posted worker declaration, if:
- its registered office is outside Luxembourg; and
- you intend to assign one or more employees to a posting in Luxembourg as part of a contract for the provision of cross-border services.
A posted worker is an employee who:
- usually works abroad; and
- has been assigned to a temporary posting in Luxembourg by their non-Luxembourg-based employer; and
- is working in Luxembourg for a limited period of time, as provided for in a contract for the provision of cross-border services.
When you assign a worker to a temporary posting in Luxembourg, their employment contract will continue to be governed by the laws of their home country.
However, you must comply with national rules that are defined as public policy by the Luxembourg Labour Code. In application of the most favourable rule principle, these national provisions will only apply if they are more favourable for the worker than their home country's rules.
You must cover your posted worker's accommodation costs.
In all cases, you must notify the Inspectorate of Labour and Mines (Inspection du travail et des mines - ITM) of your postings by no later than the date on which they begin working in Luxembourg. Worker postings must be declared through the 'e-Détachement' online platform. In filing your declaration, you will need to provide the details that are required:
- to obtain your 'social badge' (badge social); and
- for the ITM to carry out its legal checks.
Who is concerned
Any business whose registered office is outside Luxembourg may assign workers to temporary postings in Luxembourg, provided that the posting is for a specific assignment as part of a contract for the provision of cross-border services. For a posting to be considered legally compliant, an employment relationship must exist between the business that is posting the worker and the worker being posted, and that relationship must exist for the duration of the posting.
Workers may be posted to Luxembourg:
- to work on behalf, and under the supervision, of the business that is posting the worker, as part of a contract with the recipient of the services provided in Luxembourg; or
- to work in an establishment that is part of the business that is posting the worker, or in a business that belongs to the same group as the business posting the worker; or
- by a business that is registered as a temporary work agency; or
- by a business that assigns a worker to a Luxembourg-based host business as part of an arrangement for the temporary loan of labour.
In the case of a temporary work agency or a business that posts workers as part of an arrangement for the temporary loan of labour, provided that an employment relationship exists for the duration of the posting between these businesses and the posted worker, the worker may be posted to a host company that is:
- a non-Luxembourg-based company; and
- operating temporarily in Luxembourg.
The provisions governing the posting of workers do not apply to:
- self-employed workers;
- workers employed by merchant navy undertakings.
In the case of postings for work involving the initial assembly or first-time installation of goods (e.g., the installation of a kitchen), if the work in question does not exceed 8 calendar days over a reference period of 12 months, the following provisions governing the posting of workers shall not apply:
- the provisions governing the social minimum wage;
- the provisions governing the automatic adjustment of wages in line with the cost of living;
- the provisions governing paid leave.
These derogations do not apply to activities undertaken in the construction sector.
Prerequisites
If your business is based outside Luxembourg, you may assign your workers to postings in Luxembourg, provided that an employment relationship exists between your business and the workers being posted, and that relationship exists for the entire duration of their posting.
The postings must be undertaken as part of a contract for the provision of services that:
- is for a purpose or a specific and time-limited activity; and
- ends when the purpose of the contract is achieved.
Moreover, if your business intends to assign workers to postings in Luxembourg, its economic activity in your country of origin must be real and substantial.
How to proceed
Filing a posted worker declaration through the 'e-Détachement' online platform
If you intend to assign workers to postings in Luxembourg, you, as the posted workers' employer, must inform the Luxembourg Inspectorate of Labour and Mines (ITM), bearing in mind that:
- such notification must reach the ITM by no later than the date on which the postings are scheduled to begin; and
- your posted worker declaration may be filed in advance.
Your declaration must be filed through the online platform intended for that purpose and, in filing your declaration, you will need to provide the details that are required to obtain your 'social badge', as well as those required for the legal checks carried out by the ITM.
The details that you will need to provide include:
- the identity details, postal address, telephone number, and email address of the business assigning the posting to Luxembourg;
- the identity details, postal address, telephone number, and email address of a legal or natural person, who you have freely chosen and clearly designated. That person will be your reference for communications with the ITM and other competent authorities, regarding compliance with the conditions governing your posting, and that person must be in Luxembourg for the duration of the posting;
- the address in Luxembourg where the documents specified in Article L. 142-3 of the Luxembourg Labour Code are kept (see below for the full list of documents);
- the planned duration of the posting, as well as the scheduled start and end dates of the posting, as per the terms and conditions of the contract for the provision of services;
- the workplace address(es) in Luxembourg;
- the nature of the activities to be undertaken in Luxembourg;
- the posted worker's surname, first name, date of birth, nationality and usual place of residence;
- the direct subcontractor's identity details, postal address, telephone number, and email address;
- the place where the posted worker's accommodation is located, if different from their usual place of residence.
Any subsequent changes to the details mentioned above (e.g. reference person, place where documents are kept, location of the posted worker's accommodation etc.) must be reported to the ITM through the same online platform. Should the services being provided change, a new contract will be required.
If requested to do so by the ITM, or by any other competent authority, you must keep certain documents for the duration of the posting:
- at the posted worker's workplace in Luxembourg; or
- in a place that your reference can easily gain access to within the required time frame.
The following documents must be kept in paper or electronic format:
- a copy of the contract for the provision of services, entered into with the client, the principal, the subcontractor, and their respective co-contractors and, where applicable, a copy of the labour supply contract; and
- the original or a copy of form A1 or, failing that, proof that the employee is registered with the social security institutions and covered for the entire duration of the posting in Luxembourg; and
- a copy of the posted worker's employment contract; and
- the posted worker's payslips, and proof of salary payments, for the entire duration of the posting; and
- attendance records showing workday start times, end times and durations for the entire duration of the posting in Luxembourg; and
- a copy of the temporary authorisation to stay or the residence permit for each third-country worker posted to Luxembourg.
All of these documents must have been written in or translated into French or German.
The ITM will not issue a permit further to the filing of your posted worker declaration. As such, once you have filed your posted worker declaration, you can proceed with your posting.
Reference
As an employer assigning a worker to a posting in Luxembourg, you must freely and clearly designate a reference for communications with the ITM and other competent authorities, regarding compliance with the conditions governing your posting.
Your reference may be any natural or legal person, provided they are in Luxembourg for the duration of the posting. As such, your reference may be:
- an employee of the business that is posting the worker; or
- a fiduciary; or
- a lawyer etc.
In carrying out their duties, the reference will have no legal liability whatsoever.
Online services and forms
Who to contact
-
Inspectorate of Labour and Mines (ITM)
- Address:
-
3, rue des Primeurs
L-2361
Strassen
B.P. 27, L-2010 Luxembourg
- Phone:
- (+352) 247 76 100
- Fax:
- (+352) 247 96 100
- Email address:
- contact@itm.etat.lu
- Website:
- https://itm.public.lu/en.html
Closed ⋅ Opens Monday at 8.30
- Friday:
- 8.30 to 12.00 , 13.30 to 16.30
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8.30 to 12.00 , 13.30 to 16.30
- Tuesday:
- 8.30 to 12.00 , 13.30 to 16.30
- Wednesday:
- 8.30 to 12.00 , 13.30 to 16.30
- Thursday:
- 8.30 to 12.00 , 13.30 to 16.30
-
Inspectorate of Labour and Mines (ITM) Regional Office Diekirch
- Address:
-
2, rue Clairefontaine
L-9220
Diekirch
Luxembourg
B.P. 27, L-2010 Luxembourg
- Phone:
- (+352) 247 76 100
- Fax:
- (+352) 247 96 100
Closed ⋅ Opens Monday at 8.30
- Friday:
- 8.30 to 12.00, 13.30 to 16.30
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8.30 to 12.00, 13.30 to 16.30
- Tuesday:
- 8.30 to 12.00, 13.30 to 16.30
- Wednesday:
- Closed
- Thursday:
- 8.30 to 12.00, 13.30 to 16.30
-
Inspectorate of Labour and Mines (ITM) Regional Office Esch-sur-Alzette
- Address:
-
1, boulevard de la Porte de France
L-4360
Esch-sur-Alzette
Luxembourg
B.P. 27, L-2010 Luxembourg
- Phone:
- (+352) 247 76 100
- Fax:
- (+352) 247 96 100
Closed ⋅ Opens Monday at 8.30
- Friday:
- 8.30 to 12.00, 13.30 to 16.30
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8.30 to 12.00, 13.30 to 16.30
- Tuesday:
- 8.30 to 12.00, 13.30 to 16.30
- Wednesday:
- 8.30 to 12.00, 13.30 to 16.30
- Thursday:
- 8.30 to 12.00, 13.30 to 16.30
-
Inspectorate of Labour and Mines (ITM) Regional Office Strassen
- Address:
-
3, rue des Primeurs
L-2361
Strassen
Luxembourg
B.P. 27, L-2010 Luxembourg
- Phone:
- (+352) 247 76 100
- Fax:
- (+352) 247 96 100
Closed ⋅ Opens Monday at 8.30
- Friday:
- 8.30 to 12.00, 13.30 to 16.30
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8.30 to 12.00, 13.30 to 16.30
- Tuesday:
- 8.30 to 12.00, 13.30 to 16.30
- Wednesday:
- 8.30 to 12.00, 13.30 to 16.30
- Thursday:
- 8.30 to 12.00, 13.30 to 16.30
-
Inspectorate of Labour and Mines (ITM) Regional Office Wiltz
- Address:
-
20, route de Winseler
L-9577
Wiltz
Luxembourg
B.P. 27, L-2010 Luxembourg
- Phone:
- (+352) 247 76 100
- Fax:
- (+352) 247 96 100
Closed ⋅ Opens Wednesday at 8.30
- Friday:
- Closed
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- Closed
- Tuesday:
- Closed
- Wednesday:
- 8.30 to 12.00, 13.30 to 16.30
- Thursday:
- Closed
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Related procedures and links
Procedures
Links
Further information
sur le site de l’Inspection du travail et des mines (ITM)
Legal references
- Code du travail, Livre 1er, Titre IV,
-
Directive 96/71/EC of the European Parliament and of the Council of 16 December 1996
concerning the posting of workers in the framework of the provision of services
-
Directive 2014/67/EU of the European Parliament and of the Council of 15 May 2014
on the enforcement of Directive 96/71/EC concerning the posting of workers in the framework of the provision of services and amending Regulation (EU) No 1024/2012 on administrative cooperation through the Internal Market Information System ('the IMI Regulation')
-
Directive (EU) 2018/957 of the European Parliament and of the Council of 28 June 2018
amending Directive 96/71/EC concerning the posting of workers in the framework of the provision of services
