{"id":41779,"date":"2024-01-02T10:44:02","date_gmt":"2024-01-02T09:44:02","guid":{"rendered":"https:\/\/castegnaro.lu\/?p=41779"},"modified":"2024-01-02T10:44:02","modified_gmt":"2024-01-02T09:44:02","slug":"nouveautes-en-matiere-de-droit-du-travail-au-1er-janvier-2024","status":"publish","type":"post","link":"https:\/\/castegnaro.lu\/en\/nouveautes-en-matiere-de-droit-du-travail-au-1er-janvier-2024\/","title":{"rendered":"New developments in employment law on 1 January 2024"},"content":{"rendered":"<div name=\"module-insight-bloc-paragraph\" class=\"container-px-25 mt-30 paragraph-body-small lg:mt-20 lg:text-20\">\n    \n    <p>On 1<sup>st<\/sup> A number of provisions relating to employment law came into force on 1 January 2024:<\/p>\n<ul>\n<li><strong>Flat-rate allowances for subsistence expenses from 1<sup>st<\/sup> January 2024<\/strong><\/li>\n<\/ul>\n<p>A <a href=\"https:\/\/legilux.public.lu\/eli\/etat\/leg\/rgc\/2023\/12\/18\/a806\/jo\">ruling by the Government Council<\/a> (hereinafter, <em>\"the Regulation\"<\/em>\") signed on 18 December 2023 and published on 19 December 2023 sets the flat-rate allowances for subsistence expenses for civil servants and State employees. In practice, these rules can also be applied to private sector employees if employers so wish.<\/p>\n<p>The per diem allowance, as well as the overnight allowance for trips within the country, are changed on 1<sup>st<\/sup> anuary every year by a Government Council ruling. The Ruling thus sets the per diem allowance at 14 Euros and the overnight allowance at 56 Euros.<\/p>\n<p>The per diem allowance, as well as the overnight allowance for trips abroad, also change on 1<sup>st<\/sup> January every year, and vary depending on the country.<\/p>\n<ul>\n<li><strong>Remote working for German cross-border workers<\/strong><\/li>\n<\/ul>\n<p>On 14 December 2023, Luxembourg's Members of Parliament voted to <a href=\"https:\/\/www.chd.lu\/fr\/dossier\/8311\">the increased taxation tolerance threshold for cross-border workers who live in Germany and work in Luxembourg<\/a>.<\/p>\n<p>Cette augmentation r\u00e9sulte d\u2019un avenant sign\u00e9 le 6 juillet 2023 \u00e0 Berlin qui vient modifier, entres autres, le seuil de tol\u00e9rance pr\u00e9vu en mati\u00e8re fiscale permettant ainsi aux travailleurs qui r\u00e9sident en Allemagne et travaillent au Luxembourg d\u2019exercer leur activit\u00e9 salari\u00e9e pendant 34 jours par an en dehors du territoire luxembourgeois (\u00c9tat de r\u00e9sidence ou tout autre \u00c9tat tiers) tout en restant soumis \u00e0 l\u2019imp\u00f4t au Luxembourg. Ce seuil de tol\u00e9rance a \u00e9t\u00e9 \u00e9tendu aux \u00ab\u00a0<em>salaries which come under the scope of application of the civil service<\/em>\u00a0Germany has also ratified this agreement.<\/p>\n<p>Ce nouveau r\u00e9gime s&rsquo;applique \u00e0 partir du 1<sup>st<\/sup> January 2024.<\/p>\n<ul>\n<li><strong>Extending the scope of sporting leave<\/strong><\/li>\n<\/ul>\n<p>The <a href=\"https:\/\/legilux.public.lu\/eli\/etat\/leg\/loi\/2023\/07\/21\/a467\/jo\">law of 21 July 2023 on sporting leave<\/a> came into force on 1<sup>st<\/sup> January 2024 (with the exception of certain specific provisions which came into force on 4 August 2023).<\/p>\n<p>This law extends the circle of potential beneficiaries of sporting leave to sportsmen and sportswomen who hold a licence from a club affiliated with an approved sports federation to prepare for and take part in international competitions, judges and referees who have been licensed and selected by the international sports federation to take part in international competitions or international training courses duly authorised by the federations, as well as administrative and technical staff to deal with the day-to-day running of the organisation and to accompany sportsmen and sportswomen to official international competitions and preparatory training courses.<\/p>\n<ul>\n<li><strong>New meal voucher scheme<\/strong><\/li>\n<\/ul>\n<p>Two new Grand-Ducal Regulations on meal vouchers were published on 27 September 2023  (<a href=\"https:\/\/legilux.public.lu\/eli\/etat\/leg\/rgd\/2023\/09\/25\/a621\/jo\">M\u00e9morial A621<\/a> and <a href=\"https:\/\/legilux.public.lu\/eli\/etat\/leg\/rgd\/2023\/09\/25\/a622\/jo\">M\u00e9morial A622<\/a> of the Official Gazette) and came into force on 1<sup>st<\/sup> January 2024.<\/p>\n<p>The key changes are as follows:<\/p>\n<ul>\n<li>The <strong>Meal vouchers are set to be digitised, <\/strong>whereby it is specified that \"\u00a0<em>the awarding of meal vouchers in paper form by the employer as well as the issue of such (paper) meal vouchers by the issuers will remain permitted until 31 December 2024.<\/em>\u00bb;<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>The criteria subject to which meal vouchers may be used are updated, i.e. the scope of application is broadened to include the purchase of food items and the number of meal vouchers that may be used will be limited to 5 per day<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>The value of a meal voucher will be 15 euros<\/strong> starting from the 2024 tax year. The maximum exemption value is set to go up to \u20ac12.20, with the \u20ac2.80 personal contribution from the employee remaining unchanged. As the employees\u2019 personal contribution remains unaffected, employers will be free to increase their contribution towards the meal vouchers up to the face value of \u20ac15, albeit without being under any obligation to do so.<\/li>\n<\/ul>\n   \n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"country":[],"class_list":["post-41779","post","type-post","status-publish","format-standard","hentry","category-article","entry"],"_links":{"self":[{"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/posts\/41779","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/comments?post=41779"}],"version-history":[{"count":4,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/posts\/41779\/revisions"}],"predecessor-version":[{"id":41783,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/posts\/41779\/revisions\/41783"}],"wp:attachment":[{"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/media?parent=41779"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/categories?post=41779"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/tags?post=41779"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/castegnaro.lu\/en\/wp-json\/wp\/v2\/country?post=41779"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}