Posting in a Member state

Persons concerned

Employees who are sent by their employers to another Member State of the European Union, the European Economic Area, Switzerland or the United Kingdom to carry out a one-off professional activity on behalf of the employer. For regular activities, the procedure for carrying out activities in two or more Member States should be used.

Conditions

In order to benefit from a posting and maintain affiliation to Luxembourg social security during the period of posting, several conditions must be fulfilled:

the employee carries out a one-off activity;
the employee works in Luxembourg on behalf of an employer who normally carries out his activities there, i.e. who generally carries out substantial activities there other than purely internal administrative activities;
the employee is seconded by this employer to the territory of another Member State in order to carry out work on its behalf;
the foreseeable duration of this work abroad does not exceed 24 months;
the employee has not been sent to replace another person;
the employee has already been subject to Luxembourg legislation immediately prior to his posting (i.e. for at least one month), if he is recruited for the purpose of a posting.

How to proceed

Prior to the posting, the employer must apply for continued affiliation to Luxembourg social security by submitting:

an electronic declaration via via SECUline (DEMDET procedure)

the form (on paper) "Request for posting to a Member State (art. 12 of Regulation no. 883/2004)".

The CCSS examines whether the request complies with Luxembourg legislation and European regulations in order to determine whether the employee's affiliation to Luxembourg social security can be maintained for the duration of the posting.

Particularities of the temporary work sector (box)

Employers wishing to second a temporary worker must use the DECINT procedure via the SECUline system. The indication that the temporary assignment is being carried out in another Member State is automatically considered as a request for posting and an A1 certificate is issued if the relevant conditions are met.

Procedure

If all the conditions (listed above) for continued affiliation to Luxembourg social security during the posting abroad are met, the CCSS sends an A1 certificate to the employer.

This certificate attests that the employee remains subject to Luxembourg social security during the period of professional activity outside Luxembourg territory.

An employee subject to an inspection in another Member State must be able to produce an A1 certificate at any time. If this is not the case, the entity carrying out the inspection may impose sanctions on the employer and/or the employee.

Each employer must engage any additional procedures required by each Member State for an activity carried out on its territory (e.g. declaration of presence on the territory).

Country of posting

Legal base

Type of certificate

- Countries of the European Union :

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.

- Countries of the European Economic Area :

Norway, Iceland, Liechtenstein

- Switzerland

European Regulations (EC) n°883/2004 and n°987/2009

Decision A2

A1 certificate (Statement indicating the legislation applicable to the person concerned)

- United Kingdom

Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part

→ Protocol on the co-ordination of social security

Certification of applicable legislation issued in the form of an A1 certificate

The procedure for a posting to a country outside the EU, the EEA, Switzerland or the UK can be found under "Posting to a third country".