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The ITM and the Customs and Excise Administration (Administration des douanes et accises) as well as the Grand-Ducal Police shall be entrusted with supervising the application of the provisions in relation to the posting of workers.

Yes. The Director of the ITM may forward a request for notification or enforcement of an administrative penalty or fine imposed on a service provider in the event of non-compliance with the relevant provisions regarding the posting of workers and...

Yes. A user undertaking that is established abroad, which is temporarily operating on Luxembourg territory and uses the services of a worker posted by a temporary work agency also established abroad, is required to inform, prior to the posting, the...

Where a doubt exists as to the genuineness of the posting or where a doubt exists as to whether the undertaking is carrying on a real and substantial economic activity in its country of origin, the ITM makes an overall...

“Occupant” shall mean the physical worker residing in a dwelling or in a room. “Manager” shall mean the natural or legal person managing the dwelling or the room rented out or made available for residential purposes. “Owner” shall mean the...

Where the service provider which uses the services of a direct subcontractor is informed in writing by the ITM of the fact that a worker of the subcontractor away from his usual place of work is accommodated in conditions contrary...

Yes. In addition to the specific rules in the event of the posting of employees engaged in mobile road transport activities (referred to in FAQ D15b), the general legal rules (referred to in FAQ D15a) remain applicable to everything that...

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...

Provisions of laws, regulations and agreements governing working conditions are applicable to the employment of pupils or students. The student contract also, from its signature, as in the case of fixed-term contracts, specifies the expiry date of the contractual period....

The student may not resign by giving notice. However, in the event of serious misconduct by the employer, the student may resign with immediate effect. In any such case, the same procedural rules as those applying to the resignation of...

Yes. A pupil or student is considered to be any person aged at least 15 years and not having reached the age of 28 years, who is enrolled in an educational institution, whether in Luxembourg or abroad, and who regularly...

The employer is required to submit a declaration of employment commencement to the Joint Social Security Centre (CCSS). Nota Bene The employment of pupils and students is subject to work accident insurance. However, the employment of pupils and students is...

Yes. A student contract may be terminated by mutual agreement before the expiry of the contractual period. Provisions of laws, regulations and agreements governing working conditions are applicable to the employment of pupils or students.

In the event of the employer’s bankruptcy, the employee’s employment contract is terminated with immediate effect. To compensate for the loss of their source of income, and in the absence of any continuation of the business by the bankruptcy trustee...

This contract must include: the last name, first name, date of birth, and home address of the pupil or student; the last name, first name, and address of the employer, or if the employer is a legal entity, the company...