Labour Code, ITM, CNS, CCSS, Mutualité des employeurs: what the law requires in 2026 on eight topics that keep HR busy, cross-border workers included, with the tools to stay on top of them.
Labour and mines inspectorate: working time, hours register, overtime, right to disconnect.
Official websiteNational health fund: incapacity for work, sickness benefit after the 77 days, medical checks.
Official websiteJoint social security centre: registration, monthly declarations, contributions, A1 certificates for cross-border workers.
Official websiteRefund of 80% of the salary paid during sickness, contribution classes based on absenteeism.
Official websiteDirect tax administration: withholding tax, benefits in kind, travel and subsistence allowances, cross-border workers.
Official websiteData protection authority: time clocks, geolocation, workplace monitoring.
Official websiteFXP, for fiduciaries, and MySafeBox, for companies that run their own payroll, apply these Luxembourg rules every day, hosted in Luxembourg by LuxOps.
Clocking in on the web and mobile, geofencing, overtime and Sunday or night hours calculated: the register data to show the ITM.
FXP and MySafeBoxCertificates uploaded by the employee, an 18-month counter with alerts, in employer and fiduciary views.
FXPDays worked outside Luxembourg counted per employee and per country of residence, with an alert before the 34-day threshold and the 25% limit.
FXP and MySafeBoxClockings, absences, expenses and benefits in kind in the monthly grid, approved by the fiduciary then sent to the payroll engine (Apsal, Proximus NXT, Payroll Engine).
FXPBenefit in kind as a percentage of the list price, VAT on private use calculated and re-invoiced, travel and subsistence allowances on the configured scale.
FXP and MySafeBoxJob categories, gaps between women and men, justifications, action plans and ready-made reports.
FXP and MySafeBoxYes: the employer records in a register or file the start, end and length of each working day, as well as overtime and Sunday, public holiday and night hours (Article L.211-29 of the Labour Code). The law does not require a time clock: paper, a spreadsheet or software will do, as long as it can be shown to the ITM.
The employer keeps paying salary until the end of the month in which the employee reaches 77 days of incapacity paid by the employer, counted in calendar days over the previous 18 calendar months. The CNS then pays the sickness benefit, and the Mutualité des employeurs refunds the employer 80% of the salary paid and contributions.
For tax, 34 working days a year outside Luxembourg for residents of France, Belgium and Germany; beyond that, Luxembourg loses the right to tax pay for the days worked outside its territory (from the first day for France). For social security, less than 25% of activity in the country of residence is in principle not substantial, and the framework agreement allows up to less than 50% remote work under conditions.
At least 26 working days per calendar year, whatever the employee's age. Leave is taken within the year; it can only be carried over to 31 March in the cases provided for, and it is only paid out when the contract ends.
FXP connects to Apsal and Proximus NXT through a native connector, to Payroll Engine, and to any other engine by API. Mention your engine during the demo and we will confirm the scope of the exchange.
A short, no-commitment call: tell us where you stand and we will show you, on your own case, how our tools keep this obligation in order without re-keying. Reply within 1 business day.