In application of the new agreement, which will come into force on 1 July 2023 (expiry of the transitional period linked to the COVID-19 pandemic), a new declaration for cross-border telework where the activity is between 25% and less than 50% of total working time has been drawn up regarding the social security.
Thus, any telework activity regularly carried out by an employee not residing in Luxembourg will have to be declared to the Centre commun de la sécurité sociale (CCSS):
- Telework falling under 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/place of business 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 total working time (if the activity is less than 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.
Self-employed persons and employees from third countries can therefore not benefit from the application of the framework agreement
The countries that have signed the framework agreement can be found on the dedicated website: www.socialsecurity.belgium.be.
For anyone who does not meet these conditions, the usual provisions of the European regulations apply.
The framework agreement provides for a transitional period during which regular telework carried out by an employee from 1st July 2023 may be declared up to and including 30 June 2024.
- Telework carried out in the context of activities in two or more Member States (pluriactivity): application of the European regulations (no. 883/2004 and no. 987/2009) for any situation not covered by the framework agreement on telework.
You can visit www.teletravail.ccss.lu/information for more information on the application of the two schemes and their procedures.
To make it easier for employers to declare their employees’ regular teleworking, the website www.teletravail.ccss.lu has been provisionally set up by the CCSS.
To make declarations using the online form, employers need a TOKEN, which will be sent to them by post in the next few days. Employers who have not received a TOKEN by 1st July 2023 and who wish to declare the teleworking of their non-resident employees should contact the CCSS by e-mail at firstname.lastname@example.org with the subject “Request token + [employer registration number]”.
Depending on the information provided via the online form, the CCSS will process the requests in accordance with the procedure of the new framework agreement on telework or the usual procedure for pluriactivity (with transmission of the file to the Member State of residence for determination of the applicable legislation).
The declaration via the online form is only a temporary solution. The CCSS is developing a more streamlined solution for telework declarations. The declaration, in particular via SECUline, is planned for the first half of 2024.
For any other telework situation (self-employed, civil servants, etc.), declarations must be made by using the paper forms available on the CCSS website at www.ccss.lu/fr/formulaires.
Press release by the Ministry of Social Security