D15b1 - What are the steps to be taken in the event of posting from Luxembourg to another Member State of the European Union (EU)?

Apart from the provisions concerning the employment contract, application should be made for each posted employee for a Form A1 from the Joint Social Security Centre (Centre Commun de la Securité Sociale - CCSS) and information should be obtained from the liaison offices in the Member State where it is envisaged that services will be provided, concerning the procedure to be followed.

If the employee is called on to perform work for more than one month outside the territory of the Grand Duchy of Luxembourg, the employer is required to issue to the employee, before his departure, a written document which must include at least the following information:

  1. the period of work performed abroad;
  2. the currency used for the payment of wages;
  3. where appropriate, benefits in cash and in kind linked to expatriation;
  4. where appropriate, the conditions for repatriation of the employee.

The information concerning the matters referred to under 2 and 3 above may, if appropriate, take the form of a reference to the provisions of legislation, regulations, statutes or administrative documents or to collective agreements governing the matters referred to.

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