In a press release dated 12 February 2024the Joint Social Security Centre (CCSS) announced the introduction of new procedures for declaring professional activity abroad from 2 April 2024..

Pour rappel, le principe de l’affiliation à la sécurité sociale est celui de l’affiliation dans l’État membre dans lequel l’activité professionnelle est exercée. Différentes exceptions à ce principe existent et permettent le maintien de l’affiliation à la sécurité sociale luxembourgeoise lors de l’exercice d’une activité professionnelle à l’étranger.

The CCSS specifies that " un employeur qui souhaite envoyer son salarié en dehors du territoire luxembourgeois, afin d’y exercer une activité professionnelle, doit déclarer cette activité au Centre commun de la sécurité sociale (CCSS) soit via support papier, soit par la procédure DEMDET via SECUline. ”.

The future new procedures applicable to the different types of activity carried out abroad can be consulted on the CCSS website:

• To the telework framework agreement, the current online form (teletravail.ccss.luonly allows telework to be declared on an employee-by-employee basis and was announced as a temporary solution. As of 2 April 2024, a definitive solution via SECUline will allow for the injection of files containing several employees.

The employer or his/her agent must present the request by submitting:

• An electronic declaration via SECUline, regardless of the percentage of teleworking; or
• The form for "Performance of activities in two or more Member States (multi-activity)" (in paper format) if teleworking does not represent 100% of working time; or
• The form for " Application for posting in a Member State" or "Application for posting in a third country (in paper format) if teleworking represents 100% of working time.

• For civil servants and persons treated as such, seafarers and crews in the field of civil aviation;
• FOR posting in a Member State;
• FOR posting in to a third country ;
• For regular activities in two or more Member States ;
• FOR Rhine boatman.

Please do not hesitate to contact our experts if you have any questions about these new procedures.