Activities Abroad - CCSS

What are activities abroad (CCSS)? — Activities abroad (activités à l'étranger) refer to situations where an employee or self-employed person affiliated with Luxembourg's social security system performs all or part of their professional activity outside Luxembourg's national territory. Employers must notify the Centre Commun de la Sécurité Sociale (CCSS) of these activities to determine which social security legislation applies and prevent dual affiliation in two countries.

What types of activities abroad must be declared to the CCSS? — Employers must declare several categories of work performed abroad by their Luxembourg-based employees:

Why is it important to declare activities abroad to the CCSS? — Declaring activities abroad ensures legal compliance and protects both employees and employers. The CCSS examination determines which country's social security system applies, preventing situations where employees face dual contributions to multiple social security systems or lose their social protection coverage. This declaration also allows the CCSS to issue the appropriate certificate (typically an A1 certificate) confirming the applicable social security regime.

How do employers declare activities abroad to the CCSS? — Since April 2, 2024, employers must declare foreign work activities through one of two mandatory methods. The electronic declaration is submitted via SECUline using the DEMDET procedure, which handles both posting situations and multi-country work arrangements. Alternatively, employers can complete specific paper forms depending on the situation: the form for posting to EU member states, the form for posting to third countries, or the form for regular activities in multiple member states. The CCSS examines each request based on Luxembourg legislation, European regulations, and bilateral conventions to determine if Luxembourg social security affiliation can be maintained during the period abroad.

What is the A1 certificate and when is it issued? — The A1 certificate is an official document issued by the CCSS that confirms which country's social security legislation applies to an employee working internationally. This portable document proves that the employee is already affiliated and paying contributions in Luxembourg, thereby avoiding dual affiliation in the country where work is performed. Employees must carry this certificate during their entire work period abroad, and employers must keep a copy. For posting within the EU, EEA, Switzerland, or the United Kingdom, the A1 certificate allows maintenance of Luxembourg social security coverage for up to 24 months initially, with possible extensions under certain conditions.

What happens if activities abroad are not declared? — Failure to declare professional activities abroad can result in serious consequences. Employees working abroad without proper documentation may face sanctions from foreign authorities during inspections, including fines imposed on both the employer and employee. Without an A1 certificate or proper declaration, employees risk losing their Luxembourg social security coverage or facing dual affiliation requirements, paying contributions in multiple countries. Employers who fail to comply with declaration obligations may also face penalties from Luxembourg authorities for non-compliance with social security regulations.

Synonyms: Cross-border work declaration, international activity notification, foreign posting declaration, transnational work registration