Luxembourg | Immigration | New Provisions Regarding the Posting of Employees

31 January 2023

Luxembourg | Immigration | New Provisions Regarding the Posting of Employees.

Summary

The law of 23 December 2022, amending the Labour Code and transposing Directive (EU) 2020/1057 into national law, brings new developments in the context of the posting of employees. The law entered into force on 27 December 2022.

The Details

The law modifies certain general provisions of the Labour Code regarding the secondment of employees.

The list of information and documents requested by the Labour and Mines Inspectorate has been reduced.

Since 23 December 2022, it is no longer mandatory to upload the following documents on the authorities’ portal to complete the posted worker declaration – “badge social” (PWD):

•  The VAT certificate provided by the Registration Duties, Estates and VAT Authority.
•  The certificate of prior declaration issued by the General Directorate for Small and MediumSized Enterprises at the Ministry of the Economy.
•  Resume.
•  Copy of the medical certificate of recruitment issued by the sectoral occupational health services of the country of origin.
•  Copy of the official documents attesting the professional qualifications of the posted employee.
•  Documents relating to accommodation expenses.
•  Documents relating to food expenses.
•  Documents relating to travel expenses.

The authority’s website (https://edetach.itm.lu/edetach/) has been updated and these documents are no longer marked mandatory in the system.

The law also limits the joint and several liability provided for in Article L. 281-1 of the Labour Code solely to situations of subcontracting chains and defines new specific rules for the road transport sector.

What this means

These changes make the declaration process more efficient by easing some requirements and facilitating the declaration process for employers willing to temporarily send employees to Luxembourg.

The list of documents to upload on the system to complete the notification has been reduced to the following:

•  A copy of the contract for the provision of services concluded with the project owner, the principal, the subcontractor, their respective co-contractors as well as, where applicable, a copy of the provision contract.
•  The original or copy of the A1 form or, if not yet available, proof of the employee’s affiliation with social security bodies, which covers the entire duration of the posting in Luxembourg.
•  A copy of the employment contract in the home country.
•  A copy of the assignment letter.
•  A copy of the residence permit (if applicable).
•  Payslips.
•  Proof of payment of the salary for the entire duration of the secondment.
•  The clocks indicating the beginning, the end, and the duration of the daily work for the entire duration of the posting in Luxembourg.

The company must keep all these documents for the duration of the secondment at the place of work of the employee posted in Luxembourg or in any place accessible to the reference person so that it can be shared with the Labour and Mines Inspectorate in case of inspection (Art. L.142-3 of the Labour Code).

Contrary to the Belgian (Flemish) rules, where legislation is upcoming to increase the burden for companies ‘receiving’ foreign workers at their premises, legislation in Luxembourg becomes more business friendly by reducing the number of required / obligatory documents.

How can we help

Please do reach out to your Vialto Partners contact should you have any questions on the above. Our team can help you with:

– Re-assessing the individual situation at the light of this new legal framework.
– Posted worker notification compliance and assistance with posting declaration and documents upload on the authority’s portal.

Contact us

• Maud Aupetit, Senior Immigration Manager (maud.loriquet.aupetit@vialto.com).

Further information on Vialto Partners can be found here.

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