Declaration of cross-border teleworking from 1 July 2023

From 1 July 2023 (expiry of the transitional period linked to the COVID-19 pandemic), any teleworking activity regularly carried out by an employee not residing on Luxembourg territory will have to be declared to the Centre commun de la sécurité sociale (CCSS):

→ Telework falling within the scope of the framework agreement.
Only employees meeting the conditions listed below may benefit from the application of the framework agreement:

• the member state of the employer’s registered office and that of the employee’s residence must be signatories ;
• telework must be carried out exclusively in the member state of residence;
• the telework activity must be between 25% and less than 50% of the employee’s total working time (if the activity is below 25%, the usual European provisions on social security coordination apply and the applicable social security legislation must be determined by the member state of residence);
• connection to the employer’s IT infrastructure must be possible;
• the employee must not be carrying out another activity (employee with the same employer / employee with another employer / self-employed) in his or her member state of residence or in any other member state.

Self-employed persons and employees from third countries cannot therefore benefit from the application of the framework agreement. For anyone who does not meet these conditions, the usual provisions of the European regulations will apply. The framework agreement provides for a transitional period which allows regular telework carried out by an employee from 1 July 2023 to be declared up to and including 30 June 2024.

→ Telework carried out in the context of activities in two or more member states (pluriactivity):

• application of European regulations (no. 883/2004 and no. 987/2009) for any situation not covered by the framework agreement on telework.

You can visit www.teletravail.ccss.lu for more information on the application of the two schemes and the procedures involved.

How do employers declare teleworking?

To make it easier for employers to declare their employees’ regular teleworking, the website www.teletravail.ccss.lu has been provisionally set up by the CCSS. To use the online form, employers need a TOKEN, which will be sent to them by post in the next few days. Employers who have not received a TOKEN by 1 July 2023 and who wish to declare the teleworking of their non-resident employees should contact the CCSS by e-mail at ccss@secu.lu with the subject line “Demande token + [matricule employeur]”.

Depending on the information provided via the online form, the CCSS will process the requests in accordance with the procedure of the new framework agreement on telework or the usual procedure for pluriactivity (with transmission of the file to the Member State of residence for determination of the applicable legislation). Declaring via the online form is only a temporary solution. The CCSS is actively working to develop permanent solutions for declaring telework. The declaration, in particular via SECULINE, is planned for the first half of 2024. For other categories of workers (self-employed, civil servants, etc.), declarations must be made using the paper forms available on the CCSS website at www.ccss.lu/fr/formulaires.

Useful links:

The signatory countries of the framework agreement can be consulted online on the dedicated website: SPF Sécurité sociale