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 1st 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:
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:
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.