Registration for social security of a non-resident employee

This page was last modified on 13-09-2013

Affiliation with the Luxembourg social security bodies and administrations is mandatory for any person carrying out a paid professional activity in Luxembourg . A person residing outside Luxembourg also has to register with the health insurance fund of his place of residence.

The registration with the Joint Social Security Centre (CCSS) aims to provide the worker with sickness and maternity insurance, pension insurance, accident insurance and long-term care insurance. The CCSS is the body responsible for the registration of affiliations and collection of contributions for all social security institutions.

The contributions related to the different types of insurance are deducted directly by the employer from the insured party's salary.

Moreover, depending on the conditions stipulated by the health insurance fund in the insured person's country of residence, family members benefit from co-insured status for sickness insurance provided they are not personally insured already.

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Who is concerned

Competent socio-professional bodies and administrations

Each person carrying out a paid professional activity is affiliated to the Joint Social Security Centre (CCSS) and benefits from sickness and maternity insurance provided by the competent administration responsible for his socio-professional regime.

The National Health Fund (Caisse nationale de santé - CNS or "Gesondheetskees") covers the private sector, the Health insurance fund for civil servants (Caisse de maladie des fonctionnaires et employés publics - CMFEP) and the Health insurance fund for communal employees (Caisse de maladie des fonctionnaires et employés communaux - CMFEC) are responsible for the public sector and the Health insurance fund of the CFL covers the Luxembourg railway workers (Entraide médicale des CFL).

Employees carrying out occasional activities

Employees who carry out their activity occasionally are exempt from paying contributions to the compulsory sickness, maternity and pension insurance.
When submitting the start of employment declaration form to the CCSS in paper format or via SECUline, the employer must tick the "occasional occupation" box in order for these employees to be exempt from affiliation.

The following are considered as employees who carry out an occasional activity those who work:

  • occasionally and on an irregular basis, and;
  • for a specified period, established in advance and which must not exceed 3 months per calendar year.
The following activities are also exempt from affiliation: non-salaried activities exercised as a main or accessory activity and where the professional income does not exceed 1/3 of the annual minimum social wage.

Family members

Dependent family members covered by the main insured person in Luxembourg benefit from sickness insurance as co-insured parties, provided that they are not already personally affiliated.

The health insurance fund of the country of residence determines the concept of family member and who can be a co-insured party.

Carrying out an activity in various countries

A Luxembourg non-resident worker who carries out a professional activity in various Member States of the European Union (EU) is affiliated to the CCSS in Luxembourg, on condition that he carries out the substantial part of his activity in Luxembourg.

The notion of "substantial activity" is determined according to the worker's working time and/or salary.

On the other hand, if the substantial activity is deemed to take place in another Member State, the non-resident Luxembourg worker will not be affiliated to the Luxembourg social security and is not entitled to social security benefits in Luxembourg.

Prerequisites

Carrying out a paid activity for an employer in Luxembourg involves compulsory affiliation of the employee to the CCSS and enables co-insured parties to benefit from sickness insurance provided it has been requested.

As soon as the employee is registered at the CCSS, his health insurance covers healthcare costs and pays sickness benefit, which aims to compensate for the loss of professional income. In order to be eligible for maternity benefits, the person must already have been affiliated for at least 6 months during the 12 months prior to the maternity leave or adoption leave (in the event of adoption of one or more children).

Non-resident workers must also register with the health insurance fund in their country of residence in order to be entitled to benefits in kind in their country of residence.

How to proceed

Salaried activities in Luxembourg

Within 8 days of the employee's entry into service, the employer must register the worker with the Joint Social Security Centre (CCSS) by submitting a start of employment declaration form for private-sector employees, for temporary workers or for public-sector employees.

Registration with the health insurance fund in the country of residence.

Non-resident workers must register with their health insurance fund in their country of residence in order to be entitled to the reimbursement of health care expenses.

To do so, the competent Luxembourg health insurance fund issues a certificate of entitlement (attestation de droit) to benefits in kind from the sickness and maternity insurance.

Following his official affiliation to the Luxembourg social security, the affiliated party (main insured party or co-insured party) will then receive a social security card automatically.

The newly affiliated employee is requested to undergo a pre-employment medical examination with the competent Occupational Health Service.

Cross-border workers from Meurthe-et-Moselle (54) and Moselle (57)

The Luxembourg health insurance fund sends the form S072 directly to the competent primary health insurance fund (caisse primaire d'assurance maladie - CPAM).

The cross-border worker will receive a confirmation of registration from the competent CPAM.

Salaried workers with their place of residence in other French departments

The Luxembourg health insurance fund sends the S1 form directly to the insured's home address. Non-resident salaried workers must submit the form to the CPAM of their place of residence.

Insured persons who have not received the S1 form within 15 days after the receipt of their entry declaration at the CCSS are advised to order the S1 form themselves.

Posted workers must attach the A1 document (certificate concerning the legislation applicable to the holder) to the S1 form.

Cross-border workers residing in Belgium

The Luxembourg health insurance fund sends the BL-1 form directly to the insured's home address. Non-resident salaried workers must submit the form to their Belgian health insurance fund.

Insured persons who have not received the BL-1 form within 15 days after the receipt of their entry declaration at the CCSS are advised to order the BL-1 form themselves.

Belgian cross-border workers and their family members who are entitled to benefits in kind in Belgium are, where applicable, entitled to an additional reimbursement under Luxembourg legislation.

Belgian residents, after having received the reimbursement of their health care costs in Belgium, may send the detailed refund statement to the Luxembourg National Health Fund (CNS) in order to receive an additional reimbursement which compensates for the difference between the Belgian and the Luxembourg benefit entitlements.

Cross-border workers residing in Germany

The Luxembourg health insurance fund sends the S1 form directly to the insured's home address. Non-resident salaried workers must submit the form to their German health insurance fund.

Insured persons who have not received the S1 form within 15 days after the receipt of their entry declaration at the CCSS are advised to order the S1 form themselves.


Registration of co-insured parties for social security

A person who is not personally affiliated to the mandatory health insurance may be entitled to health care benefits as a co-insured person, family member of the main insured person.

The principle of co-insured person is determined by the health insurance fund in the country of residence. Individuals who have the status of co-insured person in their country of residence also benefit from this status in Luxembourg.

The health insurance fund in the country of residence sends a certificate to the Luxembourg health insurance fund stating that the family members of the main insured person in Luxembourg are co-insured persons in the country of residence.

Who to contact

125, route d'Esch
L-2975 - Luxembourg
Luxembourg
Phone: (+352) 40141-1
Fax: (+352) 40 44 81

Opening hours
08.00 - 16.00
125, route d'Esch
L-1471 - Luxembourg
Luxembourg
Phone: (+352) 27 57-1
Email cns@secu.lu