Postings to Luxembourgh: Regulations and Registration Requirements for Working

Regulations for working in Luxembourg

Minimum wage in Luxembourg

Since January 2025, the minimum wage in Luxembourg has been set at EUR 2,637.79 gross per month.

• The minimum wage is determined as a fixed amount, and it depends on the worker's age and skills
• Minimum wage is updated periodically, with no specific rule as to how often the update takes place

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Working hours 

The maximum working time in Luxembourg is 8 hours per day / 40 hours per week.

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Registration Requirements in Luxembourg

It is mandatory to register posted workers prior to commencement of work in Luxembourg on an electronic platform (e-Détachement) that is available in French, German, and English.

The following information and documentation is requested for registration on the platform e-Détachement:

• Details about foreign employer and its effective representative 
• Details about legal entity or individual in Luxembourg who will be point of contact for foreign employer 
• Duration of posting 
• Place(s) of work in Luxembourg and foreseeable duration of work 
• Personal data about posted worker (names, dates of birth, nationalities, profession) 
• Profession/occupation of posted worker and activity to be performed in Luxembourg 
• Document showing how foreign employer will cover travel, accommodation, and food expenses during posting 
• Contract for provision of services 

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Documentation Requirements for Posting

Foreign employers must keep the following documents available during the posting and for 10 years after it has ended:

• Employment contract or certificate of compliance with Directive 91/553 of 14 October 1991 
• Payslips and proof of payment of remuneration during posting 
• Register detailed information about working times during posting 
• Stay/ residence permit, if relevant 

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Legal Representatives

Foreign employers must indicate their legal representative in Luxembourg who can establish contact with authorities in Luxembourg. If the foreign employer does not have a representative in Luxembourg, the posted worker should be designated as the contact person.

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Penalties for Non-Compliance

Fines for non-compliance with rules for posted workers can range from EUR 1,000 to EUR 5,000. 

• Fines may be doubled if repeated offences are committed within 2 years following from when the first fine was notified 
• Fines apply per posted worker, with a cap of EUR 50,000 

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Social security in Luxembourg

If an employee is posted to Luxembourg from an EU country, EU Regulation 883/2004 on the coordination of social security systems applies:

• A1 certificate is available: Employee continues to be insured by the home country
• without A1 certificate: Social security in Luxembourg applies and the foreign employer must behave like a employer in Luxembourg.

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Taxation of posted workers

When a posted worker is liable to pay taxes on income to Luxembourg, the foreign employer has an obligation to process Luxembourg payroll only if the foreign employer has a permanent establishment in Luxembourg.

If no permanent establishment exists, there are two possibilities:

• Income tax is paid through filing of annual income tax return by the posted worker (form 100) 
• Foreign employer opts on a voluntary basis to withhold and pay taxes through filing of individual annual income tax return (form 100) or monthly payroll and to pay wage withholding tax to Luxembourg tax authorities 

Tax treaty between Luxembourg, France, Germany, and Belgium provides different thresholds for when liability for tax on income is triggered:

• 19 days for German residents 
• 34 days for Belgium residents 
• 34 days for French residents 

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The information provided on this website does not constitute legal advice and is not intended to address any legal issues or problems that may arise in individual cases. The information on this website is of a general nature and is provided for informational purposes only. If you need legal advice for your individual situation, you should seek the advice of a qualified attorney.