Declaration of the professional activity abroad

Declaration of the professional activity abroad

Since April 2, 2024, The Social Security Center (CCSS) has developed new forms available for declaring of the professional activities abroad.

The principle of affiliation to social security is that of affiliation in the Member State of employment, namely in the Member State in which the professional activity is exercised.

There are various exceptions to this principle which allow to maintain the affiliation with Luxembourg social security when exercising a professional activity abroad, but here the employer must complete various administrative formalities in order to obtain the A1 certificate.

An employer who wishes to send his employee outside Luxembourg territory to carry out a professional activity there (teleworking, professional travel, training, secondment, multi-activity), must declare this activity to The Social Security Center (CCSS) either via paper support, or by the DEMDET procedure via SECUline. It is important to emphasize that the declaration must be sent to the CCSS before the start of the activity.

If, in the context of the activity abroad, the conditions for maintaining of affiliation with Luxembourg social security are met, the CCSS will issue an A1 certificate for activities carried out in the European Union (EU), in the European Economic Area (EEA), Switzerland and the United Kingdom and a certificate relating to the applicable legislation for other countries.

The main types of activities carried out abroad are as follows:

- Secondment to a member state: this form is to be used if the employee is temporarily seconded within the European Union (EU), in the European Economic Area (EEA), in Switzerland and in the United Kingdom

- Secondment to a third country: this form is to be used if the employee is temporarily seconded outside of the European Union (EU)

- Regular activities in two or more member states: this form is to be used when an employee works from two or more countries, including teleworking