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.
- 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.
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Each business that posts workers to Luxembourg must submit a posting declaration to the ITM, even if the posting is of short duration.
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.
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:
- notify the occasional and temporary provision of services (for craft or industrial activities), where applicable, to the General Directorate for SMEs and Entrepreneurship at the Ministry of the Economy (a certificate of prior declaration will then be issued);
- apply for a VAT registration number to the Indirect Tax Authority;
- 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).
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;
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.
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.