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)

or

• the form (on paper) "Request for posting to a Member State (art. 12 of Regulation no. 883/2004) (Pdf, 507 Kb)".

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.

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).

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".