Knowledge base
Private sector: what labour law says
In Luxembourg, telework for private-sector employees is governed by an agreement between the social partners that has been made binding on everyone. There is neither a right to telework nor a legal ceiling: employer and employee agree between themselves.
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1The framework
Agreement signed on 20 October 2020 by the UEL, the OGBL and the LCGB, declared generally binding by Grand-Ducal regulation of 22 January 2021 (Mémorial A no. 76/2021). It applies to all employers and employees in Luxembourg.
Here, telework means work carried out using information technology away from the employer’s premises; it is not necessarily at home. Excluded are, among others, postings, transport (except administration), sales representatives, coworking and “smart working”.
2Occasional or regular
| Occasional | Regular | |
|---|---|---|
| Definition | Unforeseen event or less than 10 % of annual working time on average | Everything else |
| Form | Written confirmation is enough (email, text message) | Contract, amendment or collective agreement |
| Equipment and costs | Employee’s own equipment, no costs covered | The employer provides the equipment and covers the direct costs |
The written document for regular telework sets out: the place, the hours and days of telework and of availability, any compensation for benefits in kind, the monthly flat-rate allowance for connection and communication costs, and the conditions for returning to the office.
3The principles
- Voluntary on both sides: the employee cannot demand it, the employer cannot impose it. A refusal is not grounds for dismissal.
- Equal treatment: the same rights to training, career, appraisal and collective rights.
- Health and safety: the employer’s obligations remain the same; the employer has no right to visit your home.
- Data: the GDPR applies; the employer informs, the employee follows internal rules.
- Staff delegation: regular information; a company-specific telework scheme requires information and consultation, and a joint decision from 150 employees.
4Right to disconnect
The law of 28 June 2023 (article L.312-9 of the Labour Code) requires every employer whose employees use digital tools to set up a disconnection scheme: practical rules, technical measures, awareness-raising, and compensation for exceptions.
5Accidents while teleworking
An accident during telework is in principle a workplace accident if it is linked to the work and happens at the agreed place and time. You must be able to prove in writing that your employer knew you were teleworking that day. Short breaks are generally covered; preparing a meal or going for a walk is not.
6Flat-rate allowance: taxable
According to the Luxembourg tax authority, flat-rate allowances paid for telework are taxable: they do not fall under the exemptions of article 115 L.I.R. (income tax law). Example given: the €3 per month allowance in the banking-sector collective agreement.