Registration for social security of a non-resident employee
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Affiliation with the Luxembourg social security bodies and administrations is mandatory for any person carrying out a paid professional activity in Luxembourg. Any person who works in Luxembourg but does not reside there is, in principle, also affiliated to the health insurance fund of their place of residence.
This affiliation to the Joint Social Security Centre (CCSS) is intended to cover the employee with:
- sickness and maternity insurance;
- pension insurance ;
- accident insurance;
- long-term care insurance.
The contributions related to the different types of insurance are deducted directly by the employer from the insured party's salary.
Moreover, depending on the conditions stipulated by the health insurance fund in the insured person's country of residence, family members benefit from co-insured status for sickness insurance provided they are not personally insured already.
Who is concerned
Competent socio-professional bodies and administrations
Any person in paid employment is affiliated to the CCSS and receives sickness and maternity insurance benefits through the competent body according to their socio-professional regime, i.e.:
- for the private sector: the National Health Fund (CNS or "Gesondheetskees");
- for the public sector: the Health Insurance Fund for Civil Servants and Public Employees or the Health Insurance Fund for Communal Civil Servants and Employees;
- the CFL Health Insurance Fund (Entraide médicale des CFL - EMCFL), for Luxembourg railway workers.
Employees carrying out occasional activities
Employees who carry out an occasional activity are exempt from paying contributions to the compulsory sickness, maternity and pension insurance.
When submitting the start of employment declaration form to the CCSS in paper format or via SECUline, the employer must tick the "occasional occupation" box in order for these employees to be exempt from affiliation.
The following are considered as employees who carry out an occasional activity:
- those who work occasionally and on an irregular basis; and
- for a specified period, established in advance and which must not exceed 3 months per calendar year.
However, occasional employees are not exempt from occupational accident insurance.
Persons engaged in self-employed work as a main or ancillary activity are also exempt from enrolling for social security coverage when their professional income does not exceed 1/3 of the annual social minimum wage.
Family members
Dependent family members covered by the main insured person in Luxembourg benefit from sickness insurance as co-insured parties, provided that they are not already personally affiliated.
The health insurance fund of the country of residence determines the concept of family member and who can be a co-insured party.
Carrying out an activity in various countries
Non-residents exercising a professional activity on the territory of several Member States of the European Union (EU) on behalf of an employer established in Luxembourg are affiliated to the CCSS.
Prerequisites
The compulsory affiliation of employees to the CCSS makes it possible to extend health insurance benefits to co-insured persons upon request.
Non-resident workers are, in principle, also registered with the health insurance fund in their country of residence in order to be entitled to benefits in kind in their country of residence.
Deadlines
As soon as the employee is affiliated to the CCSS, the health insurance covers healthcare costs and pays sickness benefits, which aim to compensate for the loss of professional income.
In order to be eligible for maternity benefits, the insured must already have been affiliated for at least 6 months during the 12 months prior to the maternity leave or adoption leave (in the event of adoption of one or more children).
How to proceed
Salaried activities in Luxembourg
Within 8 days of the employee's entry into service, the employer must register the employee with the Joint Social Security Centre (CCSS) by submitting a declaration of start of employment in paper format or using SECUline for private-sector employees, temporary workers or public-sector employees.
Following their official affiliation to the Luxembourg social security, the affiliated party (main insured party or co-insured party) will then automatically receive a social security card.
The newly affiliated employee is requested to undergo a pre-employment medical examination with the competent Occupational Health Service.
Registration with the health insurance fund in the country of residence.
Non-resident employees are, in principle, registered with the health insurance fund in their place of residence in order to benefit from health care reimbursements.
To do so, the competent Luxembourg health insurance fund issues a certificate of entitlement to benefits in kind (attestation de droit aux prestations en nature) from the sickness and maternity insurance.
Cross-border workers from Meurthe-et-Moselle (54) and Moselle (57)
The Luxembourg health insurance fund sends the form S072 directly to the competent primary health insurance fund (caisse primaire d'assurance maladie - CPAM).
The cross-border worker will receive a confirmation of registration from the competent CPAM.
Salaried workers with their place of residence in other French departments
The Luxembourg health insurance fund sends the S1 form directly to the insured's home address. Non-resident salaried workers must submit the form to the CPAM of their place of residence.
Insured persons who have not received the S1 form within 15 days after the receipt of their entry declaration at the CCSS are advised to order the S1 form themselves.
Posted workers must attach the A1 document (certificate concerning the legislation applicable to the holder) to the S1 form.
Cross-border workers residing in Belgium
The Luxembourg health insurance fund sends the BL-1 form directly to the insured's home address. Non-resident salaried workers must submit the form to their Belgian health insurance fund.
Insured persons who have not received the BL-1 form within 15 days after the receipt of their entry declaration at the CCSS are advised to order the BL-1 form themselves.
Belgian cross-border workers and their family members who are entitled to benefits in kind in Belgium are, where applicable, entitled to an additional reimbursement under Luxembourg legislation.
Belgian residents, after having received the reimbursement of their health care costs in Belgium, may send the detailed refund statement to the Luxembourg National Health Fund (CNS) in order to receive an additional reimbursement which compensates for the difference between the Belgian and the Luxembourg benefit entitlements.
Cross-border workers residing in Germany
The Luxembourg health insurance fund sends the S1 form directly to the insured's home address. Non-resident salaried workers must submit the form to their German health insurance fund.
Insured persons who have not received the S1 form within 15 days after the receipt of their entry declaration at the CCSS are advised to order the S1 form themselves.
Registration of co-insured parties with social security
A person who is not personally affiliated to the mandatory health insurance may be entitled to health care benefits as a co-insured person, family member of the main insured person.
The principle of co-insured person is determined by the health insurance fund in the country of residence. Individuals who have the status of co-insured person in their country of residence also benefit from this status in Luxembourg.
The health insurance fund in the country of residence sends a certificate to the Luxembourg health insurance fund stating that the family members of the main insured person in Luxembourg are co-insured persons in the country of residence.
Online services and forms
Who to contact
-
Joint Social Security Centre (CCSS)
- Address:
-
4, rue Mercier
L-2144
Luxembourg
Luxembourg
L-2975 Luxembourg
- Phone:
- (+352) 40 14 11
- Email address:
- ccss@secu.lu
- Website:
- https://ccss.public.lu/fr.html
Open Closes at 16.00
- Thursday:
- 8.00 to 16.00
- Friday:
- 8.00 to 16.00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8.00 to 16.00
- Tuesday:
- 8.00 to 16.00
- Wednesday:
- 8.00 to 16.00
The reception desks can only be visited by appointment.
-
National Health Fund (CNS)
- Address:
-
4, rue Mercier
L-2144
Luxembourg
Luxembourg
L-2980 Luxembourg
- Phone:
- (+352) 27 57 1
- Fax:
- (+352) 27 57 27 58
- Email address:
- cns@secu.lu
- Website:
- https://cns.public.lu/en
Related procedures and links
Procedures
Links
Further information
-
Déclaration d'entrée pour salarié du secteur privé
sur le site du Centre commun de la sécurité sociale (CCSS)
-
Cross-border workers
on the website of the National Health Fund (CNS)
-
Broschüre „Leitfaden für Grenzgänger“
auf der Website der Nationalen Gesundheitskasse (CNS)
-
Brochure "Cumul d’activités & protection sociale"
sur le site Frontaliers Grand Est
Legal references
- Code de la sécurité sociale
-
Règlement CE N°883/2004 du Parlement européen et du Conseil du 29 avril 2004
portant sur la coordination des systèmes de sécurité sociale
- Statuts de la Caisse nationale de santé (CNS)
- Code du travail, Livre III
