SOCIAL SECURITY AFFILIATION FOR EMPLOYEES IN LUXEMBOURG IN AN INTERNATIONAL CONTEXT

Contrary to popular thought, it is not enough to work for a Luxembourg company to automatically meet the requirements for social security in Luxembourg.

Who pertains to the Grand Duchy of Luxembourg's Social Security system? 

• Employees who reside in the Grand Duchy of Luxembourg and who work exclusively in Luxembourg;
• Employees who reside in Luxembourg and who work for an employer located outside the borders of Luxembourg but spend more than 25% of his work time in the territory of Luxembourg;
• Employees who reside outside Luxembourg and who work for a Luxembourg employer but who do not work more than 25% of their time in their country of residence;

Example :

An employee resides in France and works for a Luxembourg employer. The position requires the employee to visit a portfolio of clients in Luxembourg and in France. If the employee spends more than 25% of their time in France, that employee will pertain to the French Social Security system and the employer must register through French Social Security in order to sign on that employee. 

Sent on secondment

An employee who is under the Luxembourg Social Security system (after at least one month) can be sent on secondment by the employer to work in another EU country for a maximum period of 24 months with the ability to remain under the Luxembourg Social Security system upon return.

Source: European Regulation 883 / 2004 from May 1, 2010