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 sécurité sociale - CCSS) of this posting in advance.
How to proceed
Prior to the posting, the employer must apply for continued affiliation to Luxembourg social security by submitting:
an electronic declaration via SECUline (DEMDET-procedure)
or
the form (on paper) "Demande Request for a posting in a third country".
In order to be able to determine whether the employee can maintain his affiliation to Luxembourg social security during the period of posting, the CCSS examines the employer's request, depending on the country of posting, based on Luxembourg legislation and/or bilateral agreements concluded by Luxembourg.
Particularities of the temporary work sector
Temporary work agencies must use the DECINT-procedure via SECUline, which automatically applies for a posting if the assignment indicated is abroad.
Posting in a country with which Luxembourg has concluded a bilateral agreement
In the case of a posting in a country with which Luxembourg has concluded a bilateral agreement, the posting is carried out in accordance with the provisions of that agreement.
If all the conditions for continued affiliation to Luxembourg social security during the period of the posting abroad are met, the CCSS will send the employer a certificate. This certificate attests that the employee remains subject to Luxembourg social security during the period of professional activity outside Luxembourg territory.
Country of posting |
Legal basis |
Type of certificate |
Countries with which Luxembourg has concluded a bilateral agreement: Albania, Argentina, Bosnia and Herzegovina, Brazil, Canada, Cape Verde, Chile, China, India, Japan, Korea, Northern Macedonia, Moldova, Montenegro, Morocco, Philippines, Quebec, Serbia, Tunisia, Turkey, United States of America, Uruguay. |
Certificate relating to the applicable legislation as provided for in the bilateral agreement |
Posting in another country not bound by a bilateral agreement
In the case of a posting in a third country with which Luxembourg has not concluded a bilateral agreement, the posting is carried out in accordance with the provisions of the Social Security Code.
If the conditions for such a posting abroad are met, the CCSS sends the employer a certificate confirming that the employee remains subject to Luxembourg social security during the period of professional activity outside Luxembourg territory.
The procedure for a posting in a country of the European Union, the European Economic Area, Switzerland or the United Kingdom can be found under "Posting in a Member State".
Country of posting |
Legal basis |
Type of certificate |
Countries without a bilateral agreement with Luxembourg |
Certificate concerning applicable legislation |