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Luxembourg

Remote Working Legislation, Laws & Regulations in Luxembourg

Laws, regulations and legal information related to working from home and remote work

Table of contents
  1. Is there any legislation relating to working from home in your country?
  2. How can working from home be implemented in a company (e.g. through collective bargaining agreements, a unilateral decision, employment contracts)?
  3. Can an employer force an employee to work from home?
  4. Can an employee force an employer to allow them to work remotely?
  5. Does an employer have to provide the employee with office equipment and supplies for remote work?
  6. Does a company have to reimburse an employee for expenses incurred while working from home
  7. Does an employer have to grant an employee a specific allowance for working from home? If so, under what conditions does an employer not have to pay such an allowance?    
  8. For employees who work remotely, is the employer responsible for ensuring proper working conditions from a health and safety perspective?
  9. Are there any other specific obligations for the employer?
  10. Does an employee need to be insured to work from home?
  11. Is an employee who works from home protected by legislation for work-related accidents and illnesses?
  12. Is an employer permitted to charge its employees a “reimbursement for working from home” for costs saved? (Saved expenses could include the employee’s reduced costs for transportation, petrol, lunches in restaurants and dry-cleaning charges for office attire)
  13. Are there any other specific obligations on the employee?
  14.  Have there been any legislative changes, or updates to immigration rules, designed to encourage short-term remote working in your country (compared to the rules normally found in other countries)?
  15. Any other comments?
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1. Is there any legislation relating to working from home in your country?

Yes, the Convention of 20 October 2020 on the legal regime of teleworking governs the rules on telework in Luxembourg.

2. How can working from home be implemented in a company (e.g. through collective bargaining agreements, a unilateral decision, employment contracts)?

In case of occasional telework ( i.e. less than 10% of the working time), a simple written confirmation from the employer to the employee is sufficient, for example an email.

In case of regular telework (i.e. more than 10% of the working time), a written and signed agreement between the employee and the employer must define the following aspects :

  • the location of the telework;
  • the hours and days of the week when the employee must be reachable by the employer;
  • the modalities of possible compensation for benefits in kind lost due to telework;
  • the monthly flat rate for connection and communication costs;
  • the modalities for the transition or return to the traditional work arrangement.

3. Can an employer force an employee to work from home?

No, telework cannot be imposed on the employee. It must be agreed by the employer and the employee. The employee's refusal to telework cannot justify the termination of his/her employment contract for this reason.

4. Can an employee force an employer to allow them to work remotely?

No, it must be agreed by the employer and the employee.

5. Does an employer have to provide the employee with office equipment and supplies for remote work?

Yes, in case of regular telework (i.e. more than 10% of the working time), the employer must provide the necessary equipment for telework (screens, office chair etc).

6. Does a company have to reimburse an employee for expenses incurred while working from home

Yes, in case of regular telework (i.e. more than 10% of the working time), the employer must cover the costs directly caused by telework (internet, electricity, etc.).

7. Does an employer have to grant an employee a specific allowance for working from home? If so, under what conditions does an employer not have to pay such an allowance?    

In case of regular telework (i.e. more than 10% of the working time), a monthly lump sum is to be agreed between the employer and the employee to cover the costs directly caused by telework. The payment of this allowance is mandatory. It is market practice to pay an allowance of e.g., EUR 25.

8. For employees who work remotely, is the employer responsible for ensuring proper working conditions from a health and safety perspective?

The employer must set up and inform teleworking employees of the company's occupational health and safety policy. The employer must ensure optimal working conditions for both teleworkers and employees on the premises.

9. Are there any other specific obligations for the employer?

The employer must ensure that equal treatment of regular employees and employees working from home is respected including conditions of employment, working time, conditions of remuneration, conditions of and access to promotion, access to training, privacy and processing of personal data.

The employer must also comply with the provisions of the GDPR to ensure the protection of teleworkers' data.

10. Does an employee need to be insured to work from home?

No, no additional insurance required.

Yes.

12. Is an employer permitted to charge its employees a “reimbursement for working from home” for costs saved? (Saved expenses could include the employee’s reduced costs for transportation, petrol, lunches in restaurants and dry-cleaning charges for office attire)

No.

13. Are there any other specific obligations on the employee?

The employee must correctly apply the occupational health and safety policies put in place by the employer.

14. Have there been any legislative changes, or updates to immigration rules, designed to encourage short-term remote working in your country (compared to the rules normally found in other countries)?

No.

15. Any other comments?

In Luxembourg, there are many cross-border workers, i.e. Luxembourg employees living in the border countries - France, Belgium and Germany.

For these workers, it is imperative not to exceed the tax and social security thresholds.

Regarding social security, it is imperative not to work more than 25% of the working time in the employee's country of residence. Otherwise, the employee will be affiliated to the social security system of his/her country of residence and not to the Luxembourg social security system.

Regarding tax, it is imperative that cross-border workers do not work in their country of residence for more than 34 days in France, 34 days in Belgium and 19 days in Germany. Otherwise, they would be taxed in Luxembourg and in their country of residence.