Regular activities in two or more Member states

Persons concerned

People who regularly carry out a professional activity in two or more Member States of the European Union (EU), the European Economic Area (EEA), Switzerland or the United Kingdom

How to proceed

In order to determine the applicable legislation, the employer or authorised representative must submit to the Social Security Centre (Centre Commun de la Sécurité Sociale - CCSS):

or

Procedure

The employee is resident in Luxembourg

For resident employees who work for one or more employers in two or more EU/EEA Member States, Switzerland or the United Kingdom, the body responsible for determining the applicable legislation is the CCSS.

Once the application has been analysed, there are two possible settings:

  • the resident employee is covered by Luxembourg social security: an A1 certificate is issued by the CCSS and sent to the employer.
  • the resident employee is covered by a foreign social security system: the employer and the insured person are informed by post of the decision taken by the CCSS. The competent foreign body is informed electronically (EESSI) of the applicable legislation determined by the CCSS. It is up to the Member State whose legislation is applicable to affiliate the person concerned to its national social security system and to issue an A1 certificate.

The employee is a non-resident of Luxembourg

An employee who works for one or more employers in two or more EU/EEA member states, Switzerland or the UK, must inform the competent body in his country of residence, so that the latter can determine the legislation applicable to the person concerned, taking into account the activities carried out by the latter. It is common practice for the employer to handle this procedure with the competent body in the employee's Member State of residence.

Independently of any action taken by the employer or the non-resident employee, the CCSS will forward the file to the competent foreign body when it is informed that the employee is working in two or more Member States.

This is the case, for example, when the employer or the authorised representative submits a "DEMDET" declaration via SECUline, or the paper form "Regular activities in two or more Member States (pluriactivity)" for the non-resident employee, indicating that the activity is carried out in two or more Member States.

It is always up to the body in the Member State of residence to take the decision on determining the applicable legislation and to inform the CCSS accordingly.

In order to speed up the procedure in the Member State of residence, the CCSS recommends contacting the competent body in the Member State of residence to provide all relevant information. A list of competent foreign bodies and questionnaires issued by neighbouring Member States can be consulted via this link:

List of contact details of foreign organisations (+ DLA questionnaires from foreign organisations)

Application of Luxembourg law

If Luxembourg legislation applies, there are two possible settings:

  • The person is not yet affiliated in Luxembourg

The CCSS then registers the employee with Luxembourg social security and issues an A1 certificate for the employer. The CCSS then sends, electronically (EESSI), its agreement on the determination of the applicable legislation to the competent body in the Member State of residence. 

  • The person is already affiliated in Luxembourg

The CCSS then sends the A1 certificate to the employer. The CCSS then sends its agreement on the determination of the applicable legislation electronically (EESSI) to the competent body in the country of residence.

Examples of situations for determining the applicable legislation

1. Substantial activity in the Member State of residence (≥ 25 %)

The employee must be affiliated to the social security system of his Member State of residence if he carries out a substantial part (at least 25% of his salaried activity - working time and/or remuneration) of his activity in that Member State.

 

Example

The employee resides in Belgium.

The employer has its registered office in Luxembourg.

The employee's activity is made up as follows: 33% Belgium, 33% Luxembourg and 33% Netherlands.

→ The employee has to be affiliated in Belgium.

 

2. No substantial activity in the Member State of residence (< 25%)

If the employee's activity is not substantially carried out (at least 25% of his salaried activity - working time and/or remuneration) in his Member State of residence, the employee has to be affiliated in:

  • The Member State in which the sole employer has his registered office/holding;

Example

The employee lives in France.

The employer has its registered office in Luxembourg.

The employee's activity is made up as follows: 20% France, 40% Luxembourg and 40% Germany.

→ The employee has to be insured in Luxembourg.

  • The Member State in which all employers have their registered office, if the employee has two or more employers in the same Member State;

Example

The employee resides in Germany.

Both employers have their registered offices in Luxembourg.

The activity with the first employer is made up as follows: 20% Germany, 50% Luxembourg and 30% Netherlands.

The activity with the second employer is made up as follows: 10% Netherlands, 20% France and 70% Luxembourg.

→ The employee has to be affiliated in Luxembourg for both activities.

  • The Member State other than the Member State of residence, if the employee has several employers whose registered offices are in different Member States, one of which is the Member State of residence;

Example  

The employee resides in France.

The first employer has its registered office in Luxembourg and the employee works 35 hours/week for this employer.

The second employer has its registered office in France and the employee works 5 hours/week for this employer.

→ The employee has to be affiliated in Luxembourg for both activities (Luxembourg employer and French employer).

  • The Member State of residence, if the employee has several employers, at least two of which have their registered offices in Member States other than the Member State of residence;

Example 1

The employee resides in Luxembourg.

The first employer has its registered office in Germany.

The second employer has its registered office in France.

→ The employee has to be affiliated in Luxembourg for both activities (German employer + French employer).

Example 2

The employee resides in Belgium.

The first employer has its registered office in Luxembourg.

The second employer has its registered office in Germany.

→ The employee has to be affiliated in Belgium for both activities (Luxembourg employer and German employer).

Validity

If the A1 certificate expires, the employer or authorised representative must follow the procedure described below:

1. The employee is resident in Luxembourg:

or

in order to allow the CCSS to determine the applicable legislation beyond the expiry date of the A1 certificate.

 

2. The employee is a non-resident of Luxembourg

The competent body in the Member State of residence should be contacted to determine the legislation applicable after the expiry of the A1 certificate.

This is compulsory each time the A1 certificate expires.

It should be noted that this procedure must be carried out in a timely manner, so that the employee can continue to benefit from social security cover.

Note that marginal activities (activities of less than 5%) are not taken into account when determining the applicable legislation.

Country of posting

Legal base

Type of certificate

- Countries in the European Union countries : :

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, Sweden.

- Countries of the European Economic Area:

Norway, Iceland, Liechtenstein

- Switzerland

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

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

Application for regular activities in two or more Member States (multistate work)

To complete your application, the information about you collected from this form needs to be processed by the public administration concerned.

That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation(s).

Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.

Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify or, where applicable, remove any information relating to you. You are also entitled to withdraw your consent at any time.

Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.

If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the administration in question using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 15, boulevard du Jazz L-4370 Belvaux.

By submitting your application, you agree that your personal data may be processed as part of the application process.

Download the form PDF, 391 Kb

Demande d'activités régulières dans un ou plusieurs État membres (pluriactivité)

Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.

Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement

Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.

En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.

Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 15, boulevard du Jazz L-4370 Belvaux.

En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.

Télécharger le formulaire PDF, 477 Kb

Antrag auf Ausübung regelmäßiger Tätigkeiten in zwei oder mehr Mitgliedstaaten (Mehrfachtätigkeit)

Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.

Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.

Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.

Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.

Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.

Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 15, boulevard du Jazz L-4370 Belvaux).

Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.

Das Formular herunterladen PDF, 395 Kb

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