From 1 July 2023 (expiry of the transitional period linked to the COVID-19 pandemic), any teleworking activity regularly carried out by an employee not residing on Luxembourg territory will have to be declared to the Centre commun de la sécurité sociale (CCSS):
→ Telework falling within the scope of the framework agreement.
Only employees meeting the conditions listed below may benefit from the application of the framework agreement:
- the member state of the employer’s registered office and that of the employee’s residence must be signatories ;
- telework must be carried out exclusively in the member state of residence;
- the telework activity must be between 25% and less than 50% of the employee’s total working time (if the activity is below 25%, the usual European provisions on social security coordination apply and the applicable social security legislation must be determined by the member state of residence);
- connection to the employer’s IT infrastructure must be possible;
- the employee must not be carrying out another activity (employee with the same employer / employee with another employer / self-employed) in his or her member state of residence or in any other member state.