Teleworking is a way of organising and/or carrying out work with the aim to grant employees more flexibility for their work (e.g. working from home) while the employer is provided with certain guarantees concerning the proper execution of the work contract.

Teleworking is a particular form of work which is defined by the combination of the following 3 cumulative criteria:

• the work is performed by means of information and communication technologies, e.g. by using a computer and the internet;
• the work is carried out at a location which is different from the employer's premises, in particular work carried out from the employees' home;
• the work is performed in a regular and usual manner (which can no longer be referred to as occasional working from home).

Who is concerned

Any worker from a private-sector business in Luxembourg and legally employed with a fixed-term or permanent employment contract may benefit from the teleworking regime.

Employees working under a public-sector contract or equivalent benefit from a particular teleworking scheme.

Preliminary steps

Teleworking is a form of work which requires a prior agreement between the employer and the employee.

Moreover, the teleworking scheme is subject to a prior information and consultation session with the joint works committee (until the next social elections), or failing this, with the staff delegation.

How to proceed

The teleworking scheme

The teleworking scheme must be chosen freely and by mutual agreement between the employer and the employee.

It can therefore be decided:

• in the employee's initial job description, i.e., the scheme was agreed upon when the employment contract was concluded with the employee;
• or in a written amendment to the employment contract which was agreed upon by both the employer and the employee.

Mandatory information

In addition to the standard mandatory information which must appear in any employment contract, the employment contract of teleworkers must also indicate:

• the place of work where workers must carry out their tasks;
• a precise description of the employees' functions and tasks as well as any potential goals to be met (this description should allow employees to identify themselves with their co-workers who carry out similar tasks but who are based at the employer's premises);
• the classification of the teleworker's status in the collective agreement which may be in place in the company;
• the times and the days of the week where the employee can be reached but where it must be taken into account that the working times cannot exceed the standard working times of an employee of similar status working on the employer's premises;
• the business department the teleworker is appointed to;
• the business unit the teleworker is appointed to;
• the teleworker's supervisors;
• the teleworker's contact person(s);
• a precise description of the teleworker's work equipment, made available and installed by the employer in the telework location;
• the necessary information concerning any insurances taken out by the employer to cover for the equipment installed as regards loss or damage in the event of fire, theft, etc.

Period of adjustment

Where teleworking is used by means of an amendment to an existing employment contract, the employee and the employer benefit from a period of adjustment to the teleworking scheme.

The period of adjustment is meant to:

• give the employee the opportunity to make sure that the scheme is satisfactory;
• give the employer the opportunity to ensure the scheme is appropriate for the tasks the employee has been entrusted with.

Duration of the adjustment period

The duration of the period of adjustment may vary between 3 and 12 months according to the wishes of the parties.

It is not possible to end the period of adjustment unilaterally during the first 2 weeks.

After this period of 2 weeks, either party may end the teleworking scheme provided they comply with a notice period which cannot be shorter than 15 days or longer than one month. Within this time span, the calculation base of the notice period is 4 calendar days per month of period of adjustment.

The end of the adjustment period must be notified by:

• registered mail;
• or letter delivered in person to the recipient who must acknowledge receipt by countersigning a copy of the letter.

The notice period starts:

• the day after the registered letter was mailed;
• or the day after the personal delivery.

If the parties decide upon mutual agreement, after the expiry of the period of adjustment, to revert to the 'standard' scheme, employees must be informed without delay about:

• the exact place of work when returning to work at the employer's premises;
• the work hours which must be similar to the work hours of employees in an identical or similar position in the company;
• any other work and employment conditions.

Suspending the adjustment period

Suspension in the event of illness or leave for various reasons

In the event the work contract is suspended during the period of adjustment, said period will be extended by the duration of the suspension. This extension of the period of adjustment cannot exceed one month.

Suspension in the event of pregnancy

The period of adjustment is suspended during the employee's maternity leave.

In this case, the period of adjustment will be extended by the duration of the suspension.

Teleworkers' rights and obligations

Teleworkers benefit from the same rights and are subject to the same obligations as the other employees in the company.

In particular, teleworkers benefit from the following rights:

• right to manage the organisation of their work, in accordance with the provisions of the employment contract or the addenda;
• right to information concerning any change in the employer's situation;
• right to information on current events in the business;
• right to maintain contact with work colleagues;
• right to information distributed by the staff delegation in the company;
• right to compensation in the event of loss of specific benefits (e.g. meal vouchers);
• right to the respect of privacy: however, the employer can schedule an appointment and visit the employee at home in order to inspect the work equipment installed and, if a given situation has been foreseen by law, install monitoring equipment.

In particular, teleworkers are subject to the following obligations:

• obligation to respect the company rules on data protection, namely with regard to the use of internet during work hours;
• obligation to comply with workplace health and safety measures, particularly with regard to display screens;
• obligation to immediately inform the employer in the event of equipment failure or malfunction.

Teleworkers benefit from the same social security as any other employee in the company, namely in terms accident insurance.

Employer obligations

Employers are required to:

• maintain and provide teleworking equipment for their employees and ensure compliance of the workplace and the electrical installation. 
  
  If, exceptionally, teleworkers use their own equipment, the employer must ensure its adaptation and maintenance;
• cover the costs directly linked to the work, especially costs in relation with telecommunications;
• provide the teleworker with an appropriate technical support and assume responsibility for costs related to the loss or damage of equipment and data used by the teleworker;
• inform the teleworker of any restrictions on the use of computer equipment or tools (Internet, e-mail, etc.), as well as of the penalties for non-compliance with these rules;
• respect the teleworkers privacy, so that in the case of a scheduled appointment at the teleworker's home, the employer is only allowed to access the room where the business equipment is installed;
• limit the use of monitoring devices:
  • to safety and health requirements for the employees;
  • to the protection of company assets;
  • to the monitoring of the production process carried out by machines;
  • to temporary checks of the employee's performance if it is the only way to determine the employee's salary;
  • to the work schedule planned in accordance with flexible work hours.

Specific case of cross-border teleworkers

Applicable law

Although Luxembourg law is governing the cross-border worker's employment contract, the mandatory provisions (such as minimum wage, legal working hours, duration of paid annual leave, etc.) in force in the country of residence must also be complied with.

Social security scheme

Only employees carrying out a substantial part of their work (i.e. at least 25 %) in their country of residence must be affiliated to the social security in the country of residence (and, where applicable, to the Luxembourg social security for the work carried out in Luxembourg).

However, if employees carry out less than 25 % of the work in their country of residence, they must only be affiliated to the Luxembourg social security.

In case of a work accident, the teleworker must inform the employer immediately, so that the latter can declare the accident to the competent Luxembourg authorities or to the competent body in the country of residence.

Employers who must register the employees in their country of residence are subject to the legal provisions in force in the country of residence. Therefore, both the employer and the employee are subject to social contributions in accordance with the applicable rates in the country of residence and the employer may in this case even be required to have their own social security number or to be registered with a pension fund in the country of residence.

Tax regime

Bilateral tax treaties are designed to avoid double taxation.

Under these double taxation avoidance agreements, salaried and self-employed workers are generally taxed in the country where they carry out their profession.

If a worker carries out their professional activity in his country of residence and in Luxembourg, then they are, in principle, taxable in both countries depending on the proportion of work they carry out in each country.

Bordering countries with Luxembourg have implemented some adjustments concerning the tax treatment for French, Belgian or German residents who work (full- or part-time) in Luxembourg.

The employer may in some cases be subject to the tax requirements in the employee's country of residence.

Termination of the teleworking scheme

If teleworking was part of the employee's initial job description, the change from the teleworking scheme to a standard work scheme can only be made by mutual agreement between the parties by means of an amendment to the employment contract.

A teleworker who openly expresses interest in going back to a standard work scheme has priority rights to information on available positions in the company which match their qualifications or professional experience.

In the event the teleworker goes back to a standard work scheme, the employer must inform the employee about their new place of work and their work hours.

Who to contact