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Home-based working: extension of social security agreement between Luxembourg and France

As per the press release of the Ministry of Social Security dated 10 November 2021, Luxembourg and France have agreed to extend until 31 December 2021 the exceptional measure consisting in not taking into account home-based working days linked to the COVID-19 crisis for the determination of the social security legislation applicable to French cross-border workers.

This agreement is essential for French cross-border workers in order to avoid a change as regards their social security scheme in the event the 25% threshold is reached or exceeded in accordance with the European regulation on coordination of social security.

Concretely, this means that a French cross-border worker who performs his/her work from his/her home due to the COVID-19 crisis continues to be affiliated to the Luxembourg social security scheme, even if he/she works 25% or more of his/her working time in his/her home country.
As a reminder, the agreements with Belgium and Germany on the same subject had already been extended until 31 December 2021.

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Sabrina Alvaro

Counsel, Avocat à la Cour au Barreau de Luxembourg, PwC Legal

Tel: +352 26 48 42 35 89

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