Foreign companies that post their workers to Luxembourg must consider a series of requirements provided for by national transpositions of Directive 96/71/EC, Directive 2014/67/EU and Directive (EU) 2018/957. The applicable requirements are now set out in the Luxembourg Labour Code, as amended.
In the following sections you can find a summary of the obligations provided by Luxembourg and European Law on transnational posting of workers to Luxembourg.
For an overview of EU Directives regulating the posting of workers, take a look at our complete guide on EU Posted Workers Directives.
Preliminary obligations for the posting of workers to Luxembourg
EU/EEA and Swiss Confederation companies may post their workers to Luxembourg subject to the applicable Luxembourg rules on transnational posting. Under the national rules implementing Directive 2014/67/EU, the posting of workers in the EU involves notification requirements. In the case of Luxembourg, the posting company must notify the posting to the Inspectorate of Labour and Mines (ITM), through the e-Détachement platform, no later than the commencement of work in Luxembourg. Luxembourg.
Separately, companies carrying out craft or industrial activities must generally notify the temporary transnational provision of services (through the déclaration préalable) to the Direction générale PME, simplification administrative, artisanat et commerce at the Ministry of the Economy, before work begins. This requirement does not generally apply to commercial or liberal professions, and craft activities on list C are exempt. The notification is valid for 12 months and may be renewed annually.Â
Further obligations related to the posting of workers to Luxembourg
Following the submission of the posting declaration to the ITM, the posting company must print a social badge for each posted worker, who must present it upon request during an inspection. This identification tool contains the identity details of each employee. Furthermore, a QR code allows the competent authorities to check the data provided in the posting declaration.
Besides, when the activity falls within specific sectors, such as the construction sector, the posting company must consider additional obligations. As a matter of fact, in such cases the foreign-based company may be required to register for VAT in Luxembourg, depending on the transactions carried out and the applicable VAT rules.
We recommend a specific analysis of each case in order to assess whether the VAT registration is needed.
Working and salary conditions applicable during the assignment to Luxembourg
When workers are posted to Luxembourg, the foreign posting company must meet the mandatory provisions of Luxembourg labour law applicable to posted workers, without prejudice to more favourable conditions applicable to them. General conditions of employment concern working time, safety, health and hygiene in the workplace and paid leave, among others.
Minimum wage in Luxembourg
In Luxembourg there is both a social minimum wage and collective bargaining agreements. Applicable collective agreements, including those declared universally binding, may set higher minimum wage requirements, which must be respected. Pay cannot fall below the applicable statutory social minimum wage.
As of 1 June 2026, the social minimum wage in Luxembourg amounts to €2,771.33 gross per month (€16.0192 per hour) for unskilled workers aged 18 and over, based on full-time employment.
For skilled workers aged 18 and over who meet the statutory qualification requirements, the social minimum wage is €3,325.59 gross per month (€19.2231 per hour), corresponding to 120% of the unskilled rate. Lower statutory rates apply to workers under 18.Â
Social security in Luxembourg
When posted to Luxembourg by an employer in an EU/EEA-country or Switzerland, a posted employee temporarily works in Luxembourg, but continues to be employed in another country. Thanks to the European rules coordinating social security systems, employees posted abroad may remain subject to the social security legislation of the sending country, provided that the applicable conditions are met.
As a matter of fact, pursuant to Regulation (EC) 883/2004, the posting company must apply to the competent social security institution for the issuing of an A1 Certificate for each posted worker. This document states in which country the holder pays for social security contributions. Therefore, posted workers remain under the social security system legislation of the country in which they are employed.
We at A&P would be glad to support you in the application for the A1 certificate or the multistate A1 Certificate.
Non-EU workers posted to Luxembourg
EU-based companies (including the ones based in the EEA and the Swiss Confederation) may post non-EU workers as long as they have the right to work and reside in the country where the firm is based throughout the posting. These workers may generally work and/or stay in Luxembourg without prior Luxembourg residence authorisation, provided that the applicable conditions are met.
Documents’ availability during the posting of workers to Luxembourg
The documents required under Article L. 142-3 of the Labour Code must be available at the posted worker’s workplace in Luxembourg or at another location accessible to the designated reference person, during the posting period in case of an audit. They may be kept in paper or electronic form and must be presented within the deadline set by the competent authorities. In particular, the appointed representative must be present in Luxembourg during the posting and act as the contact person for the authorities to collect information.
Moreover, these files must be available in French, German or English.Â
Penalties in case of non-compliance as defined in the Luxembourg legislation
Breaches of posting notification, document-related and relevant monitoring obligations may entail administrative fines. The fine may amount from EUR 1,000 to EUR 5,000 per posted worker. However, in case of repeated offences within two years of notification of the first fine, it may increase to EUR 2,000–10,000 per posted worker. The total fine is capped at EUR 50,000. Serious breaches may also lead to an order to stop work.Â
The receiving company or principal contractor may also be sanctioned for breaching its own verification, notification or other statutory obligations.