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):

• an electronic declaration via SECUline (DEMDET-procedure)

or

• the form (on paper) "Regular activities in two or more Member States (pluriactivity)" (Pdf, 394 Kb).

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) (Pdf, 394 Kb)" 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.

Validity

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

1. The employee is resident in Luxembourg:

• Submission of a new electronic declaration via SECUline (DEMDET-procedure)

or

• Introduction of a new paper form "Regular activities in two or more Member States (pluriactivity) (Pdf, 394 Kb)"

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.