D15a22 - What are the verification obligations of the service provider which contracts with a posting undertaking or uses the services of a direct subcontractor?

The service provider using the services of a direct subcontractor which posts workers to Luxembourg territory is required to check with the direct subcontractor, that the latter has, no later than by the start of the posting, sent the posting declaration to the ITM and that it has, in connection with that declaration, indicated the identity, the address as well as the e-mail address(es) and telephone number(s) in Luxembourg of the reference person.

If the posting undertaking fails to provide a copy of the posting declaration as soon as the posting begins, the service provider which is using the services of a direct subcontractor is required to communicate to the ITM on the electronic platform intended for this purpose, within 8 days following the beginning of the posting, a declaration containing the following information as well as a copy of the contract for the provision of services:

1. the identity, the address as well as the e-mail address(es) and telephone number(s) of the posting employer;
2. the envisaged duration of the posting, as well as the start and end dates of the posting, in accordance with the contract for the provision of services;
3. the address(es) of the workplaces in the Grand Duchy of Luxembourg;
4. the nature of the activities performed on the national territory;
5. the identity, the address as well as the e-mail address(es) and telephone number(s) of the direct subcontracting company.

If the service providers fail to fulfil any of their verification obligations referred to above, they shall be liable to an administrative fine of between EUR 1,000 and EUR 5,000 per posted worker and between EUR 2,000 and EUR 10,000 in cases of repeated offences within a period of 2 years after notification date of the first fine.