Working abroad

Posted workers

An employer who plans to send an employee abroad for professional reasons must first submit a request to maintain the employee's affiliation with the Luxembourg social security system.

A distinction must be made between a posting to:

• a country of the European Union (EU), the European Economic Area (EEA), Switzerland or the United Kingdom ;
• a third country bound to Luxembourg by a bilateral agreement ;
• a third country not bound by a bilateral agreement.
  

In order to be able to determine whether the employee can remain affiliated with the Luxembourg social security system during the posting, the CCSS examines the request based on Luxembourg legislation, European legislation or the bilateral agreement signed with Luxembourg, depending on the country of posting.

The sections entitled "Posting to a Member State" and "Posting to a third country" for employers provide more information on this subject.

Carrying out activities (regular work – multistate work) in two or more countries of the European Union (EU), the European Economic Area (EEA), Switzerland or the United Kingdom

Employees working in two or more EU and/or EEA countries, Switzerland or the United Kingdom must inform the competent institution in their Member State of residence. This institution will determine as soon as possible the legislation applicable to the person concerned.

The "Regular activities in two or more Member States" section for employers provides more information on this subject.