Declaration of posting of workers

A business established in an EU Member State or a country treated as such may, after having completed certain formalities, post their workers to Luxembourg within the framework of an occasional and temporary provision of services.

The following countries are treated as EU Member States:
  • Iceland, Liechtenstein and Norway as signatories of the European Economic Area Agreement;
  • the Swiss Confederation.

The provisions of the European Directive on the posting of workers are not aimed at services supplied by businesses established in a third country, but they state that these businesses may not benefit from a more favourable treatment than the businesses established in an EU Member State.

In any case, the employer must, as soon as the work begins in Luxembourg, without prejudice to the possibility of submitting another posting declaration at a later time:

  • inform the Inspectorate of Labour and Mines (Inspection du Travail et des Mines - ITM) via their online platform «e-Détachement» by communicating all the elements required to obtain the social identification badge (badge social) which the worker must carry;
  • designate a natural or legal person in Luxembourg who will be the reference person for the ITM and the competent authorities in these matters.

Who is concerned

Each business that posts workers to Luxembourg must submit a posting declaration to the ITM, even if the posting is of short duration.

In the event of initial assembly works or a first installation of a piece of equipment (e.g.: installation of a kitchen), the provisions on the social minimum wage, the automatic adjustment of salaries to the cost of living as well as the provisions on paid leave do not apply if the duration of work does not exeed 8 calendar days over a reference period of 12 months. This exemption does not apply to activities in the construction sector.

Self-employed workers who provide occasional services in their own name are not considered to be 'posted workers'. They do therefore not have to submit a posting declaration to the ITM.

Preliminary steps

Business registered in an EU Member State or in a country treated as such

A business established in the EU (or country treated as such) must first:

Business registered in a third country

A business established outside the EU must make sure to:

  • have a business permit issued by the General Directorate for SMEs and Entrepreneurship at the Ministry of the Economy;
  • make sure that their employees are authorised to stay and work in Luxembourg and apply, where necessary, for an authorisation to stay and a residence permit for third-country nationals (not from the European economic area);
  • make sure that each worker to be posted abroad:

    • is either registered with the social security in their country of origin, if a bilateral agreement on social security exists between Luxembourg and said country;
    • or, in the absence of a bilateral agreement, is registered with the Luxembourg Joint Social Security Centre (Centre commun de la sécurité sociale luxembourgeoise - CCSS);
  • apply for a VAT registration number to the Indirect Tax Authority;

How to proceed

Registration of employees for the social badge

Whenever an employee is posted to Luxembourg, the employeur or their legal representative have to inform the ITM as soon as work starts via the online platform "e-Détachement" by communicating all the elements required to obtain the social identification badge (badge social) which the posted worker must carry.

These elements are:

  • the identification details of the posting employer and of his effective representative;

  • the identity of the natural or legal person in Luxembourg, freely appointed by the posting undertaking, and who will be the reference person for the ITM and the competent authorities in matters of respect of posting conditions;

  • the start date and the planned duration of the posting, in accordance with the terms in the service agreement;

  • the place(s) of work in Luxembourg and the expected duration of the work;

  • the names, first names, dates of birth, nationalities and professions of the workers;

  • the status under which the workers are employed in the company and their profession or occupation which they usually have and the activity which they will be carrying out during their posting to Luxembourg;

  • The official documents attesting the professional qualifications of the workers (diplomas for skilled workers/list with their identities, the role and length of service of unskilled workers);

  • where applicable, a copy of the labour supply contract;

  • the certificate of prior declaration or the certificate replacing it issued by the General Directorate for SMEs and Entrepreneurship at the Ministry of the Economy;

  • The original or certified copy of the A1 form, or, where applicable, a detailed indication of the social security bodies with whom the posted workers are insured during their stay in Luxembourg;

  • a copy of the VAT certificate provided by the Indirect Tax Authority;

  • a copy of the employment contract or certificate of conformity with Directive 91/533/EEC of 14 October 1991 on an employer's obligations to inform employees of the conditions applicable to the contract or employment relationship;

  • in the case of part-time work or a fixed-term employment contract, a certificate of conformity issued by the competent control authority in the country in which the posting undertaking has its registered office or usual place of operation;

  • a copy of the temporary authorisation to stay or the residence permit for each third-country worker posted to Luxembourg;

  • a copy of the medical certificate of fitness for work issued by the occupational health services of the sectors concerned in the country of origin, or, on an exceptional basis, by one of the corresponding services duly approved in Luxembourg: the Multi-sector Occupational Health Service (Service de Santé au Travail Multisectoriel - STM) (all sectors), the Occupational Health Service for the Industry (Service de Santé au Travail de l'Industrie - STI) (industry) or the Occupational Health Association for the Financial Sector (Association pour la Santé au Travail du Secteur Financier - ASTF) (finance);

  • During the posting, employers must update the information on a continuous basis by communicating:

    • the salary statements and the related proofs of payment for the full duration of the posting;

    • the clock in sheets indicating the beginning and end of each working day.

The above mentioned documents have to be translated into French or German.

All subsequent changes must be communicated in the same manner to the ITM.

After all information provided has been registered, il will be possible to print the social badge for each employee who must carry the badge with him or her at all times during the posting.

The posting declaration and registration of the employees are enough to allow the business to proceed with the posting. For this reason, the ITM will not issue any specific authorisation.

During the posting, the employer must comply with the Luxembourg legal provisions which apply to posted workers in terms of labour law and income tax.

Reference person

For the full duration of the posting, the employer must designate a natural or legal person in Luxembourg who will be the reference person for the ITM and the competent authorities in matters of posted work, i.e. the Customs and Excise Agency and the Grand Ducal Police.

Forms / Online services

e-Détachement

To complete your application, the information about you collected from this form needs to be processed by the public administration concerned.

That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation(s).

Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.

Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify or, where applicable, remove any information relating to you. You are also entitled to withdraw your consent at any time.

Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.

If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the administration in question using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

By submitting your application, you agree that your personal data may be processed as part of the application process.

Online procedure

Go to the procedure

e-Détachement

Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.

Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement

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.

Démarche en ligne

Accéder à la Démarche

e-Détachement

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

Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.

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.

Online-Vorgang

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