Knowledge base
Social security: a separate rule from tax
For social security cover, it is not days that count but a share of working time. And only telework in the country of residence is taken into account, not business trips.
Checked on
1The three levels
| Telework in the country of residence | Social security in | What to do |
|---|---|---|
| Less than 25 % | Luxembourg | Nothing (Regulation 883/2004) |
| From 25 % to less than 50 % | Luxembourg | Framework agreement: the employer applies, A1 |
| 50 % or more | Country of residence | The employer pays contributions in that country |
homeoffice.lu shows a limit of 49.9 % of working days (114 days out of 230): this is the ceiling of the framework agreement.
2The European framework agreement
Signed in The Hague on 6 June 2023, in force since 1 July 2023. 23 States have signed it, including Luxembourg, France, Belgium and Germany. It runs for five years and is renewed automatically for further five-year periods.
Conditions:
- telework in the country of residence of less than 50 % of total working time;
- employer and employee in two different signatory States;
- agreement of both parties;
- an IT connection to the employer’s working environment.
Excluded: another habitual activity in the country of residence, a habitual activity in a third State, self-employed people and people with several employers in different countries. CCSS example: 45 % in Luxembourg, 45 % in Germany and 10 % in Belgium, the agreement does not apply.
For the CCSS, working time includes sick days but not paid holidays; it is assessed as a monthly average.
3Who does what
- Employer and employee agree on telework.
- The employer submits the application to the CCSS via SECUline, DEMDET procedure (or a paper form).
- The CCSS issues the A1 form and informs the country of residence.
- The employee keeps the A1 and reports any change (move, different share of telework, other activity).
A decision is valid for three years at most; you then have to apply again. The application can be backdated by three months at most, if contributions were paid in Luxembourg during that period. The CCSS advises applying at least twelve months in advance.