- 29 Okt 2021
- Thérèse Lallart
The Joint Social Security Centre (Centre Commun de la Sécurité Sociale or CCSS) published an opinion on 19 October 2021 on its official website, in which it informs employers that there has been a change to the form required when an employee who is a resident of Luxembourg works in two or more countries in the European Union (EU), the European Economic Area (EEA), Switzerland or the United Kingdom.
As a reminder, in principle, individuals must be affiliated with the social security system in the country in which they carry out their professional activity.
The European Regulation on the coordination of social security systems (no. 883/2004) and its implementing regulation (no. 987/2009) regulate an individual’s affiliation if they work in more than one country within the EU, the EEA, Switzerland or the United Kingdom. The regulations stipulate that someone is affiliated in just one country as though they carry out all their activities and receive all their income in that country.
To allow the CCSS to determine the social security system applicable to an employee residing in Luxembourg and working for one or more employers in two or more EU/EEA Member States, Switzerland or the United Kingdom, the employer, or the authorised representative, must, as of 1 November 2021:
- either, if the application is submitted on paper, complete the new form (available in French and German) entitled “Demande d’attestation en cas de travail à l’étranger pour résidents”,
- or, if the request is submitted via SECUline, send a “DEMDET” declaration via SECUline, indicating that the activity is carried out in two or more EU countries and completing the new form (in French) entitled “Questionnaire pour résidents en cas de pluriactivité”.
The A1 document will be issued by the CCSS only after receipt of the new form (and the “DEMDET” declaration if the request is made via SECUline).
For further information, please refer to the official CCSS website (in French), under Employeurs > Secteur privé > Travail dans plusieurs pays.