Posting Abroad (Art. 12)

What is posting abroad (détachement)? — Posting abroad, known as "détachement" in French, refers to the temporary assignment of an employee by their Luxembourg-based employer to work in another country while maintaining their affiliation with the Luxembourg social security system. Under Article 12 of EU Regulation 883/2004, posted workers can continue paying contributions to Luxembourg social security rather than the host country's system, provided specific conditions are met and the posting is properly declared to the Centre Commun de la Sécurité Sociale (CCSS).

Who is affected by posting rules? — Posting rules apply to employees who are sent by their Luxembourg employer to perform work abroad on a temporary, one-off basis. This includes assignments to EU member states, EEA countries (Norway, Iceland, Liechtenstein), Switzerland, the United Kingdom, and third countries with or without bilateral agreements with Luxembourg. For regular or recurring work in multiple countries, different rules under Article 13 (pluriactivité) apply instead.

What conditions must be met for a posting under Article 12? — To maintain Luxembourg social security affiliation during a posting, several conditions must be fulfilled:

How must employers declare a posting to the CCSS? — Prior to any posting, employers must apply for continued Luxembourg social security affiliation by submitting either an electronic declaration via SECUline using the DEMDET procedure or a paper form. The specific form depends on the destination: the "Request for posting to a Member State (Art. 12)" form for EU/EEA/Switzerland/UK postings, or the "Request for posting in a third country" form for destinations outside these areas. The CCSS examines each request against Luxembourg legislation, EU regulations, or applicable bilateral agreements.

What is the A1 certificate and why is it important? — The A1 certificate is an official document issued by the CCSS confirming that the posted employee remains subject to Luxembourg social security during their assignment abroad. This portable document proves the employee is already affiliated and paying contributions in Luxembourg, preventing dual social security obligations in the host country. Employees must carry this certificate throughout their posting period and produce it upon request during any inspection abroad. Employers must retain a copy for their records.

What happens if a posting is not properly declared? — Failure to properly declare a posting can result in serious consequences for both employers and employees. During inspections in the host country, authorities may impose sanctions including fines on the employer and potentially the employee. Without an A1 certificate, the employee may be required to pay social security contributions in the host country, leading to double affiliation. Additionally, employers may face penalties from Luxembourg authorities for non-compliance with social security regulations.

How do postings to third countries work? — For postings to countries outside the EU, EEA, Switzerland, or UK, different rules apply depending on whether Luxembourg has a bilateral social security agreement with the destination country. Countries with bilateral agreements include Albania, Argentina, Bosnia and Herzegovina, Brazil, Canada, Cape Verde, Chile, China, India, Japan, Korea, Northern Macedonia, Moldova, Montenegro, Morocco, Philippines, Quebec, Serbia, Tunisia, Turkey, United States, and Uruguay. For countries without agreements, national Luxembourg legislation governs the posting.

What additional obligations do employers have during a posting? — Beyond the CCSS declaration, employers must comply with any additional requirements imposed by the host country. This may include declarations of presence on the territory, obtaining work permits where required, and ensuring compliance with local labor laws regarding minimum wages, working conditions, and workplace safety. The A1 certificate addresses only social security matters and does not exempt employers from other host country regulations.

Synonyms: Secondment, temporary assignment abroad, international posting, employee detachment, cross-border assignment