The principle of affiliation to social security is that of an affiliation in the Member State of employment, i.e. in the Member State in which the professional activity is carried out ("lex loci laboris").
There are a number of exceptions to this principle, which allow affiliation to Luxembourg social security to be maintained when a professional activity is carried out abroad. Employers wishing to send their employees to work outside Luxembourg must declare this activity to the Social Security Center (Centre commun de la sécurité sociale - CCSS) on either paper or using the DEMDET procedure via SECUline.
If, in the context of an activity abroad, the conditions for maintaining affiliation to Luxembourg social security are met, the CCSS will issue an A1 certificate for activities carried out in the European Union (EU), the European Economic Area (EEA), Switzerland and the United Kingdom, and a certificate relating to the applicable legislation for other countries.
The different types of activity carried out abroad are as follows:
Civil servants or equivalent, seafarers and crew in the field of aviation
(Article 11 of Regulation (EC) No 883/2004)
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Posting in a third country
Persons concerned Employees who are sent by their employers to a country outside the European Union (EU), the European Economic Area (EEA), Switzerland or the United Kingdom for professional reasons must notify the Social Security Centre (Centre commun de la...
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