General information

This website has been designed to allow employers established in Luxembourg to report any telework activity carried out regularly in one or more Member States by their employees who reside outside the territory of the Grand Duchy of Luxembourg, whether these employees fall under the scope of the new provisions of the framework agreement on telework (A) or not (B).

Based on the information provided, the Centre commun de la sécurité sociale (hereinafter “CCSS”) will automatically apply the appropriate procedures to the situations of the employees as declared by their employers.

For those who can benefit from the provisions of the framework agreement on telework, the CCSS will apply the procedure provided for in this framework agreement.

For people submitting this form, yet not falling under the framework agreement on telework, the CCSS will automatically transfer the case to the competent authority of the Member State of residence so that the latter can determine the applicable legislation. For expedited processing of your case by the competent authority in your State of residence, you may consider contacting them directly to provide all the necessary information for their decision-making process. The website www.ccss.lu lists the contact details of the various competent authorities.

Please be aware that this website is a temporary solution that enables solely to declare one person at a time. The CCSS is actively working on the implementation of a definitive solution, through SECUline, which will enable the submission of files concerning multiple employees.

How to complete the form?

The CCSS automatically assigns a unique identification code, known as a TOKEN, to each employer who is eligible for having employees engaging in telework. This TOKEN is sent by post to the respective employers. Employers who have not received a TOKEN should reach out to the CCSS via e-mail at ccss@secu.lu. Please indicate "TOKEN request + [employer registration number]" in the subject line of the e-mail.

All fields marked with an asterisk must be filled in the form.

Definitions

In the context of this form, the term "Member States" refers to the countries of the European Union, the European Economic Area and Switzerland.

The term "third countries" refers to countries that are not part of the "Member States" category as defined above.

The "signatory countries of the framework agreement" are the Member States that have adhered to the framework agreement on telework ("Framework agreement on the application of Article 16 (1) of Regulation (EC) No. 883/2004 in cases of habitual cross-border telework »).

A. Application of the framework agreement on telework

Which countries have signed the framework agreement on telework?

Belgium acts as Depositary State for the framework agreement on telework and maintains a list of signatory countries of the framework agreement, which can be accessed by clicking on the following link:

https://socialsecurity.belgium.be/fr/activites-internationales/teletravail-transfrontalier-dans-lue.

The three neighboring countries have signed the framework agreement on telework, namely Germany, Belgium and France.

What is the aim of the new framework agreement on telework?

The purpose of the framework agreement on telework is to enable individuals who meet the criteria outlined in this agreement to continue benefiting from the social security scheme of the country in which their employer is located.

Who benefits from the new framework agreement on telework?

The provisions of the framework agreement on telework can be applied to individuals who are employed by an employer located in one Member State but residing in another Member State, provided that:

• both those Member States have signed the framework agreement on telework;
• the telework is carried out exclusively in the State of residence;
• the percentage of telework is between 25% and less than 50% of the total working time.

The existence of a connection with the employer's IT infrastructure is an integral part of the telework definition provided by the framework agreement on telework. In other words, the employee should be able to connect remotely to their employer's work environment.

Example 1 :

A company based in Luxembourg employs Jean. He spends 60% of his working time on Luxembourg territory, where he meets with clients on behalf of his employer, and the remaining 40% of his time, he works remotely from his home in Belgium, where he handles administrative tasks.

Jean is eligible to benefit from the provisions of the framework agreement on telework.

Example 2 :

Charlotte lives in Germany and works for an employer based in Luxembourg. She spends approximately 35% of her time teleworking from a shared office space (co-working) located in her country of residence.

Charlotte is eligible to benefit from the provisions of the framework agreement on telework, as she conducts her telework in her Member State of residence, even though the telework is not carried out from her home.

Deadlines

In principle, applications based on the framework agreement on telework cannot concern a period prior to the date of the application.

However, as an exception, a request for a past period may be accepted in the two following situations:

• During the transitional period from 1 July 2023 to 30 June 2024 (inclusive):

Between 1 July 2023 and 30 June 2024 inclusive, employers will have the opportunity to make a declaration that can go back up to 12 months, but no earlier than 1 July 2023 or earlier than the date of entry into force of the framework agreement on telework for countries which ratified it afterwards.

Retroactivity can only apply if, throughout the entire period in question, the employee was already affiliated with the Luxembourg social security scheme.

• From 1 July 2024 onwards :

The retroactivity of a request is limited to three months only and the condition of affiliation to Luxembourg social security scheme during this period remains.

Example 3 :

Estelle has been working for an employer based in Luxembourg since 2021. Since the beginning of her employment, she has been working one day per week from her home in Belgium and the rest of the time from her employer's premises. Due to the unique circumstances of the COVID-19 pandemic, Estelle also had prolonged periods when she was required to carry out all her work from her home. Thanks to the measures taken during this pandemic, she remained affiliated with Luxembourg social security. On 12 January 2024, her employer applied for her to benefit from the provisions of the framework agreement on telework for a two-year period starting from 1 July 2023 and ending on 30 June 2025.

The conditions for applying the framework agreement on telework are met. Even though the request concerns a retroactive period exceeding three months, Estelle can benefit from this framework agreement due to the transitional period that allows a retroactive declaration of up to one year. Throughout this period, Estelle was subject to Luxembourg social security, thereby meeting the condition of prior affiliation as well.

Example 4 :

Sven has been working for a Luxembourg-based employer since 2018. Since the beginning of his employment, he has been working two days a week from his residence in Germany, where he was affiliated due to a substantial activity in his State of residence. On 30 June 2024, his employer applied for him to benefit from the provisions of the framework agreement on telework for a two-year period starting from 1 July 2023 and ending on 30 June 2025.

The application was made within the transitional period. However, the framework agreement on telework cannot apply in these circumstances, given that the request relates to a period in the past when Sven was affiliated in Germany and thus does not meet the condition of being subject to the social security scheme of the employer's State.

Example 5 :

Patrick has been working for a Luxembourg-based employer since 2018. Since the beginning of his activity, he has worked from his employer's offices, except during periods when telework was mandatory or strongly recommended. During this time, he has continuously been under the Luxembourg social security scheme. Patrick would now like to telework 2 days a week from his home in Germany. On 1 January 2025, his employer applies for him to benefit from the provisions of the framework agreement on telework for a two-year period starting from 1 November 2024 and ending on 31 October 2026.

The conditions for the application of the framework agreement on telework are met: the application concerns a retroactive period of a maximum of three months during which Patrick was previously subject to Luxembourg's social security.

Validity period of the framework agreement on telework and the A1 certificate

For countries that ratified it before 1 July 2023, the framework agreement on telework will come into effect from 1 July 2023.

For countries that will ratify it after 1 July 2023, the framework agreement on telework will enter into force on the first day of the month following the ratification date by these countries.

Example 6 :

If a country signs the framework agreement on telework on 5 July, it will take effect from 1 August 2023.

The framework agreement on telework is for a period of 5 years and it can be renewed for additional periods of 5 years.

Any signatory State can choose to withdraw from the framework agreement on telework, given a notice period of 3 months.

The termination of the framework agreement on telework will not affect the validity of the A1 certificate issued prior to its termination. The certificate will remain valid until its expiry date, provided the facts justifying its issuance remain unchanged.

Upon expiration of the A1 certificate, the employer must submit a new application.

The employer or/and the employee have to inform the CCSS of any changes in the employee's situation that could influence the granting of the certificate (e.g., moving to another country, the employee taking up another activity (self-employed or salaried), change in the percentage of telework, etc.). 

Miscellaneous

The framework agreement on telework establishes exemptions related to the activity threshold in terms of social security. It should not be confused with the thresholds for tax purposes, which are determined by the various bilateral agreements in force.

B.    Application of European regulations (No. 883/2004 and No. 987/2009): non-application of the framework agreement on telework

For individuals who do not meet the criteria of the framework agreement on telework, the provisions for the determination of the applicable legislation are set out in the basic Regulation (EC) No. 883/2004, as well as those of its implementing Regulation (EC) No. 987/2009.

The following individuals cannot benefit from the provisions of this framework agreement:

• Self-employed persons;
• Employees residing in a Member State that has not signed the framework agreement;
• Employees working for an employer based in a Member State that has not signed the framework agreement;
• Employees who habitually pursue an activity other than telework in their State of residence. This activity could be salaried (for the same or a different employer) or independent;
• Employees who  habitually perform work in a State that is neither their State of residence nor the State in which their employer has its registered office;
• Employees who telework less than 25% of their total working time;
• Employees who have two or more employers located in two or more Member States;
• Civil servants or people considered as such by the Member State in which the administration employing them is located.

Example 7 :

Since 2015, Justin has been working for an employer based in Luxembourg. He has always worked one day per week from his home in Ireland.

One day per week is less than the minimum 25% application threshold provided by the framework agreement on telework.

Justin's situation does not fall into the scope of this framework agreement but within the scope of an activity in two or more Member States as defined in Article 13 of the basic Regulation. Therefore, the competent institution of the Member State of residence has to determine the applicable legislation.

 Example 8 :

Julia works for an employer based in Luxembourg. She spends 45% of her working time at her employer's premises in Luxembourg, 45% from her home in Germany, and the remaining 10% on Belgian territory.

Julia's situation does not fall into the scope of the framework agreement on telework, but into the scope of an activity in two or more Member States as defined in Article 13 of the basic Regulation. Julia does not exclusively telework from her Member State of residence and she carries out an activity in another Member State.

Therefore, the competent institution of the Member State of residence has to determine the applicable legislation.