Your questions
Employment of workforce
Will employees of British nationality be allowed to continue their salaried activity after the United Kingdom's withdrawal from the European Union? Should they have a work permit?
British employees working in Luxembourg at the time of the UK's withdrawal from the European Union may continue to exercise their salaried activity after the withdrawal date. They do not need a specific authorisation in this respect.
Can a company in Luxembourg hire UK employees after the United Kingdom's withdrawal from the European Union? What are the steps to take?
A Luxembourg company wishing to hire a British employee after the United Kingdom's withdrawal from the European Union has no specific steps to take. British nationals have the right to work in Luxembourg under the Withdrawal Agreement. They are not subject to the labour market test and do not need a specific authorisation.
Please note that this applies only to British employees who reside in Luxembourg before the end of the transition period. British employees who arrive in Luxembourg after the end of the transition period will, in principle, be considered third-country nationals and therefore be subjected to the conditions and procedures applicable to third-country nationals.
Can a British employee who, at the time of Brexit, works in Luxembourg but lives in France, still work in Luxembourg after Brexit?
The Withdrawal Agreement provides that UK nationals retain the right to take up employment as a frontier worker in an EU Member State after the end of the transition period, if the employment started before the end of the transition period.
The Withdrawal Agreement defines a frontier worker as a worker who is employed in the territory of a Member State and who resides in the territory of another State, to which he returns in principle daily or at least once a week.
In Luxembourg, the persons concerned may request a document certifying the rights arising from the Agreement after 31 December 2020. The exact modalities are available on this page:
Requesting a document for a British national which attests to their rights as a cross-border worker.
I am a company established in Luxembourg and employ British workers. Which provisions in terms of social security will apply?
Under the provisions of the Trade and Cooperation Agreement between the EU and the UK, workers are in principle subject to the social security legislation of the State in the territory of which they carry out their work. British employees working in Luxembourg are therefore covered by the Luxembourg social security scheme.
I am a company established in Luxembourg and I would like to post an employee temporarily to the United Kingdom. Which provisions in terms of social security will apply?
The provisions of the Trade and Cooperation Agreement between the EU and the UK provide for the possibility of temporarily posting a worker to the territory of the other State while keeping him/her affiliated to the social security system of origin, provided that the States concerned notify their decision to continue to apply the posting rules in relations with the United Kingdom.
Since Luxembourg has decided to opt for this possibility, an employee posted to the United Kingdom therefore remains covered by the Luxembourg social security scheme during the period of posting, provided that the posting period does not exceed 24 months.
I am a company established in Luxembourg and I have posted an employee to work temporarily in the United Kingdom before 1 January 2021 for a posting period extending beyond that date. Which provisions in terms of social security will apply from that date?
Under the provisions of the withdrawal agreement between the EU and the UK, the EU regulations regarding social security coordination (No. 883/2004 and No. 987/2009) will continue to apply to this situation after 31 December 2020 until the end of the posting.
The employee will therefore continue to be covered by the Luxembourg social security scheme during the posting period, even after 31 December 2020.