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STATUTORY AUDITOR AT LUXEMBOURG en fr it lu hbr 

Social law. How to become a member of the Luxemburg Social Security system

Employee membership to the Luxemburg Social Security system varies according to nationality.
Contrary to a widespread but inaccurate belief, working for a Luxemburg company does not automatically entitle you to be covered by Luxemburg’s Social Security.

Who is a member of the Social Security system of the Grand Duchy of Luxemburg?

• Salaried employees residing in the Grand Duchy of Luxemburg and who work exclusively in the Grand Duchy of Luxemburg;

• Salaried employees residing in the Grand Duchy of Luxemburg and who work for an employer located outside the Grand Duchy of Luxemburg while spending 25% of their work time on Luxemburg territory;

• Salaried employees residing in the Grand Duchy of Luxemburg and who work for a Luxemburg employer on condition that these same employees do not perform more than 25% of their work in a state of residence;

Example: a salaried salesperson residing in France working for a Luxemburg employer and whose duties consist in visiting a portfolio of clients distributed between France and Luxemburg. If the employee spends more than 25% of his or her time in France, he or she will be covered by Luxemburg Social Security. If on the other hand the employee spends more than 25% of his or her work time in France, he or she will be covered by the French Social Security system and his or her employer must register with the Social Security system in France so that their employee can become a member.

Detachment

A salaried employee regularly attached to Luxemburg Social Security (since at least one month) may be detached by their employer so that they can go to work in another state of the European Union for a maximum period of 24 months while retaining their attachment to the Luxemburg Social Security system.

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