Framework agreement on telework

A distinction must be made between :

Telework under the framework agreement Telework falling under Article 13 of Regulation (EC) No 883/2004
🡆 telework representing between 25% and less than 50% of working time (and meeting the other conditions listed below).

🡆 regular telework representing less than 25% or 50% and more of the work time.

Telework activities which are carried out regularly and which do not fall within the scope of the framework agreement on telework are to be considered as carrying out activities in two or more Member States (Article 13 of Regulation (EC) No 883/2004)

Regular activities in two or more member states (multistate work)

 

To declare telework and request an A1 certificate, the form relating to article 13 must be used, both for telework carried out in accordance with the framework agreement and for any other telework activity.

Framework agreement

Conditions for applying the telework framework agreement

The framework agreement on telework can only be applied if various conditions are met cumulatively:

  • the telework activity must concern a salaried activity (self-employed workers are not covered by the framework agreement).
  • teleworking must represent between 25% and less than 50% of the employee's total professional activity.
  • the Member State of the employer and the Member State of residence of the employee must be signatory Member States.
  • telework must be carried out exclusively in the employee's Member State of residence.
  • the employee must not have any other usual activity apart from that carried out in the employer's Member State.
  • there must be a connection to the employer's IT infrastructure.

Declaration of telework carried out under the framework agreement

According to the framework agreement, there is a transitional period during which regular telework carried out by an employee as from July 1st 2023 may be declared up to and including 30 June 2024. The only condition is that, throughout the declared period, the employee concerned was affiliated to Luxembourg social security.

As from July 1st 2024, the retroactivity of the declaration is limited to three months only and the condition of prior affiliation to Luxembourg social security during this period also applies.

General definition of work time

Work time = any period during which the employee is at work or at the disposal of the employer. This includes sick days. On the other hand, paid holidays are not considered as work time..

To avoid triggering multiple procedures, it is advisable to declare teleworking for a projected period of at least 12 months (or as long as possible) or until the end of the employment contract, whichever comes first.

The percentage to be declared is calculated based on a monthly average of telework. This percentage is to be declared as a whole number, applying the usual rounding rule.

The teleworking start date to be entered is the actual date on which the employee started telework on behalf of the employer and not automatically on July 1st 2023 (start of the obligation to declare telework to the CCSS).

How to proceed

Practical details valid until April 1, 2024 Practical details valid from April 2, 2024

Depending on the information provided via the online form (www.teletravail.ccss.lu),
the CCSS will process the requests in accordance with the procedure of the new telework framework agreement or the usual pluriactivity procedure (with transmission of the file to the Member State of residence for determination of the applicable legislation):

  • if the framework agreement is applied, an A1 certificate will be issued automatically 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 relating to the determination of the applicable legislation which will be taken by the competent body of the employee's Member State of residence.

In order to benefit from the framework agreement on telework, it is important to note that the employee must be affiliated throughout the telework period to the Luxembourg social security systems.

The current online form is a temporary solution that only allows telework to be declared on an employee-by-employee basis. A definitive solution via SECUline, planned from April 2nd 2024, will allow the injection of files containing several employees.

The employer or his authorised representative must make the request by submitting:

  • an electronic declaration  via SECUline (DEMDET-procedure) (peu importe le pourcentage % rĂ©alisĂ© en tĂ©lĂ©travail)

or

or

Depending on the information provided via SECUline or on paper, the CCSS will process the requests in accordance with the procedure set out in 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):

  • if the framework agreement is applied, an A1 certificate will be issued automatically 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 relating to the determination of the applicable legislation, which will be taken by the competent body of the employee's Member State of residence.

 

 

Important :

Any change likely to have an impact on an employee's situation (in particular a change in the applicable legislation or the country competent to determine the applicable legislation) must be declared again by the employer.

Examples include:

  • Moving to another country;
  • Change in telework time;
  • Adding or giving up another professional activity.  

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