Social Security & Cross-Border Rights
Applicable Social Security Legislation
The applicable social legislation determines the country of affiliation. Activities, residence, and A1 certificate guide cross-border analysis.
Lexicon
Immigration & International Mobility
Cross-Border Pluriactivity
Pluriactivity refers to the habitual exercise of a professional activity in several states. It leads to determining a social security legislation applicable to the entire situation, according to the relevant coordination rules. The country of residence and the distribution of work are essential elements of the file.
The instructions of the CCSS distinguish Luxembourg residents, whose situation is examined by the Luxembourg body, and persons residing elsewhere, who are primarily subject to the competent body of their country of residence. If Luxembourg legislation is retained, the CCSS issues the A1 certificate.
Prepare a description of employers, workplaces, and frequency of activities. An isolated temporary mission and a habitual organization between several countries should not be confused. Tax rules constitute a separate examination: a social affiliation decision does not alone determine the place of salary taxation.
Official Source
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Other Associated Definitions
Explore Complementary Concepts
Immigration & International Mobility
A1 Certificate
The A1 certificate certifies the social legislation applicable to cross-border activity. Understand its scope and limits.
Social Security & Cross-Border Rights
Cross-border Worker
The cross-border worker works in one country and resides in another. Affiliation, healthcare, and telework require distinct verifications.
International Mobility
Posting of Workers to Luxembourg
Posting organizes a temporary mission in Luxembourg for a foreign employer. ITM declaration, badge, and social formalities.