Specific social security obligations apply to non-resident employees who perform all or part of their professional activity outside Luxembourg.
Contents
Since 1 July 2023, teleworking and multiple jobholding by certain employees must be declared without delay:
- Employees in a situation of pluriactivity: Employees who work less than 25% of their working time in their country of residence must complete the pluriactivity forms with the competent authorities in the relevant countries to obtain the Decision on Applicable Legislation (DAL) as well as the A1 certificate for pluriactivity.
- Employees covered by the framework agreement: For employees working between 25% and 49% of their working time remotely in their country of residence, specific procedures must be followed to obtain the A1 certificate. Since the transitional period has ended, retroactive declarations can only be accepted for a maximum period of three months.
Furthermore, for employers with French resident employees who work outside Luxembourg for more than 34 days (including teleworking and other professional activities), PASRAU declarations for the year 2025 must be submitted by Tuesday 10 February 2026 at the latest.
Personalised support
To ensure optimal management of these formalities, our dedicated team is available to assist you at every step of the process. We will support you in fulfilling your administrative obligations, ensuring that all procedures are carried out in full compliance with the relevant authorities.
Contact
If you have any questions or require assistance, please do not hesitate to contact us: payroll_declarations@lu.gt.com.