In a press release updated on 31 July 2023(Centre Commun de la Sécurité Sociale or CCSS) has made some additional clarifications about declaring cross-border remote working since 1^st July 2023.

To begin with, the CCSS points out that “ all remote working carried out by an employee not residing on Luxembourg soil must be declared to the [CCSS] ».

It is specified that this refers to remote working:

• That is covered by the framework agreement (working remotely between 25% and 50% of the employee’s working time);

• That is carried out within the context of multiple jobswhen somebody is working in two or more Member States in accordance with European Regulations no. 883/2004 and no. 987/2009 (working remotely between less than 25% or 50% of the employee’s working time and over).

The CCSS also provides a general definition of working time that corresponds to time worked + sickness/maternity – planned leave..

The remote working declaration must cover the whole period of work covered by the remote working, at least 1 month and no more than 3 years, but does not have to be completed for each individual day spent working remotely.

The CCSS also specifies that the percentage of time spent working remotely that needs to be declared is calculated on the basis of a monthly average of remote working and declared as a whole number, applying the usual rounding rule.

It is pointed out that it is the CCSS that processes the declarations in accordance with the procedure in the new framework agreement on remote working or the usual procedure for multiple jobs:

• Where the framework agreement is applied, an A1 certificate will automatically be issued for the whole period of time spent working remotely as indicated in the declaration, which cannot be more than 3 years;

• Where the procedure for multiple jobs is applied, an A1 certificate will be issued according to the decision on applicable legislation, which will be made by the competent authority in the employee’s country of residence.

If there are any changes that might affect the employee’s situation, such as a move to another country or a change to the times spent working remotely, these changes must be the subject of a new declaration by the employer.