What to declare and how?
Since 1 July 2023, any teleworking activity carried out by an employee who does not reside in Luxembourg must be declared to the Centre commun de la sécurité sociale (CCSS), meaning:
- telework falling under the scope of the framework agreement 🡆 telework representing between 25% and less than 50% of the working period;
- telework carried out in the context of pluriactivity, i.e. when a person carries out an activity in two or more Member States in accordance with the provisions of European regulations n°883/2004 and n°987/2009 🡆 telework representing less than 25% or 50% or more of the working period.
General definition of working period:
Working period = any period during which the employee is at work or at the employer's disposal. This includes sick leave. On the contrary, paid holidays are not considered as working time.
The declaration shall not be done for each individual day of telework. It must cover the full working period concerned by telework (minimum 1 month, maximum 3 years). For example: 40% teleworking from 1 September 2023 to 31 December 2023 or 30% teleworking from 1 January 2024 to 31 December 2025.
The percentage to be declared is calculated on the basis of a monthly average of teleworking. This percentage is to be declared as a whole number, applying the usual rounding rule.
Examples
Example 1:
A person teleworks 1 day a week for 12 months. The monthly percentage to be declared is 20%.
Example 2:
A person teleworks 2 days a week for 12 months. The monthly percentage to be declared is 40%.
Example 3:
A person plans to telework between 1 and 3 days per week for a period of 6 months, as follows:
- July 2023: 1 day/week = 20%
- August 2023: 3 days/week = 60%
- September 2023: 1 day/week = 20%
- October 2023: 2 days/week = 40%
- November 2023: 2 days/week = 40%
- December 2023: 1 day/week = 20%
The monthly percentage to be declared equals to the foreseeable average of telework for the 6-months period covered by the declaration:
20 + 60 + 20 + 40 + 40 + 20 = 200 / 6 = 33,33% thus 33%
What is the procedure?
Depending on the information provided via the online form (www.teletravail.ccss.lu), the CCSS will process the applications in accordance with the procedure of the new framework agreement on telework or the usual procedure for pluriactivity (with transmission of the file to the Member State of residence to determine the applicable legislation):
- should the framework agreement apply, an A1 certificate will automatically be issued for the entire period of telework indicated in the declaration, up to a maximum of 3 years;
- in the case of pluriactivity, the issue of an A1 certificate will depend on the decision on the applicable legislation taken by the competent authority of the employee’s country of residence.
How do I make a declaration for several employees?
The current online form is a temporary solution enabling solely a declaration per employee. A definitive solution via SECUline, scheduled for the first half of 2024, will enable the injection of files containing several employees.
What should be done if an employee's situation changes?
Any change likely to affect the situation of an employee is important and must be reported by the employer in a new declaration.
Examples:
- Moving to another country;
- Change in teleworking time;
- Adding or giving up another professional activity.
Transitional period
The framework agreement provides for a transitional period enabling employers to declare up to 30 June 2024 (included) any regular telework carried out by an employee from 1 July 2023 on. The only condition is for the employee being affiliated to the Luxembourg social security system during the entire declared period.