Luksemburg (Luxemburg)

EU legislation gives every EEA national the right to set up as a self-employed person anywhere in the EU. If you are a self-employed person you may be exempt from paying social security contributions for up to 12 months providing you continue to pay UK national insurance and hold the exemption certificate E101. The form E101 is issued by DWP (Non Residents Helpline).Centre for Non-Residents
Room BP 1301
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ
Tel: 0845 915 4811
Fax: 0845 915 7800

Annual leave entitlement is a minimum of 25 days per annum. During the first three months there is no right to holiday leave.

The maximum working week allowed by law is 48 hours, or 10 hours per day, with the average working week 40 hours.

The monthly minimum wage in Luxembourg is 1,402.76 Euros per month for workers over 18 years old.

It is advisable, where possible, to obtain terms and conditions of employment in writing before you leave the UK. If you are offered a contract, check carefully the terms and conditions of employment (including disciplinary procedures and performance conditions). Make sure you fully understand what is written in the contract before signing it. The employer may be able to provide you with a copy in English; otherwise you may need to seek help with translation. Check the method and frequency of your pay. Also ask about relocation expenses and accommodation arrangements and whether you will get help with costs and what conditions apply. You are likely to be paid directly into a bank so find out what documentation is needed to open an account as soon as possible – your UK bank may be able to help.

United Kingdom employment protection legislation does not extend to work wholly or mainly outside the UK. The terms and conditions of employment are a matter of agreement between the employer and yourself.

When living or working abroad, where you pay tax depends on a number of factors. The main factor is whether you are resident in the UK or not during a particular tax year. Residence in the UK is defined as spending more than 183 days a year in the UK or visiting the UK for 91 days a year or more on average over a four-year period.

However tax is payable on UK earned income for those who are not resident in the UK. Double taxation agreements are in force between the UK and over 100 countries across the world to prevent the risk of double taxation where income could be taxable in two countries. Further information is available from the HM Revenue & Customs.

HM Revenue & Customs International Division (Double Taxation)
Victory House
30-34 Kingsway
London
WC2B 6ES
Tel: 0207 438 6622
Website: www.hmrc.gov.uk/international/

‘Impôts sur le Revenu’ is deducted at source monthly. You will also have to complete a yearly tax return where any excess or deficit arising from your monthly payments must be paid by or to you.

For more information on the Luxembourg tax system.

Administration des Contributions Directes
45 boulevard Roosevelt
2982 Luxembourg
Luxembourg
Tel: 00 352 408001

Under EEA regulations, if you work in two or more EEA countries you can combine state pension contributions paid in each state in order to qualify for a state pension. For more information contact the Centre for Non-Residents at the above address.

If you are entitled to the contributory part of JSA and have normally been claiming this for at least four weeks in the UK, you may continue to receive it for up to three months in Luxembourg, while you actively seek work there. You must first tell your Jobcentre Plus office or Jobcentre in the UK (where you are registered) of your intention to look for work in Luxembourg well in advance of your departure date. Your Jobcentre Plus office or Jobcentre will advise the DWP Pensions and Overseas Benefits Directorate who will determine whether conditions are satisfied and send you form E303 before you leave. This form, which secures the payment of your unemployment benefit in Luxembourg, should be taken to the Luxembourg employment service as soon as possible after your arrival in Luxembourg. General information on the transfer of JSA abroad is available from your local Jobcentre or Jobcentre Plus office in the form of a brochure (JSAL 22). For more details contact:Centre for Non-Residents
Room BP 1301
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ
Tel: 0845 915 4811
Fax: 0845 915 7800

Your social security rights in Luxembourg are the same as those that apply elsewhere within the EEA. When you start work in Luxembourg, you will contribute to the Luxembourg social security system and consequently, gain the right to benefits.

Social security in Luxembourg is administered by the ‘Centre d’Affiliation et de Perception Commun aux Institutions de Sécurité Sociale’.

Centre Commun de la Sécurité Sociale
125, rte d’Esch
1471 Luxembourg
Luxembourg
Tel: 00 352 401 411
Fax: 00 352 404 481
Website: www.ccss.lu/