Special features

Secondment abroad

Insured persons normally employed in Luxembourg who are temporarily seconded abroad by their employer remain enrolled in the Luxembourg pension insurance scheme.

The term "posted workers" refers to workers temporarily employed on behalf of their employer in the territory of a State other than that in which the company to which they normally report is located.

Provisions relating to the determination of the applicable legislation are also an integral part of bi- or multilateral conventions and Community regulations.

Exemption and waiver of insurance

1. Civil servants, employees or agents of the State, municipalities, public establishments, railways and international organisations are excluded from the general scheme in respect of their statutory activity. The principle of equal treatment is safeguarded insofar as civil servants exercising an ancillary activity covered by the general scheme are subject to the general scheme in respect of that activity.

2. No person may be admitted to insurance after the age of 65 on the grounds that the risk of old age has already lapsed. However, this provision does not prevent a person aged 65 from continuing to be insured beyond that age in order to fulfil the qualification period or to postpone the start of their old-age pension.

3. A general exemption is automatically granted to people who carry out an occasional and non-routine activity, i.e. one that does not exceed three months per calendar year.

4. At the request of the person concerned, a secondary activity in the cultural or sporting field is exempt from insurance if the professional income does not exceed two thirds of the minimum social wage per year.

5. Pupils and students working during the school holidays are not covered by insurance.

6. The spouse or assisting partner of an insured person carrying out a commercial, craft or liberal profession may be exempted from the insurance at their request.

7. Self-employed persons whose professional income does not exceed the threshold of one third of the minimum social wage per year are exempt from insurance. However, a person exercising an exempt activity may be admitted to compulsory insurance at their request.

8. Foreign nationals who are only temporarily employed in Luxembourg may be exempted from insurance on request. This provision constitutes the counterpart to the provision relating to secondment abroad. Exemption must be granted for the first year. It may be extended by the Joint Social Security Centre (Centre commun de la sécurité sociale – CCSS) for a second year and by the Minister for Social Security for a subsequent period.

Reimbursement of contributions

1. Reimbursement at age 65

If, after the completion of the 65th year of age, the insured person does not fulfil the condition of a qualification period for granting an old-age pension, the contributions actually paid into their account, excluding the portion payable by the public authorities, will be reimbursed on request, taking into account the adjustment to the cost-of-living index.

Reimbursement forfeits all entitlement to benefits.

2. Exceeding the maximum contribution

Where, as a result of several activities or benefits subject to insurance, the total contribution base of an insured person exceeds the maximum contribution, the difference is not taken into account for the calculation of the pension, but the insured person is entitled to the reimbursement of the relevant share of contributions payable by them on application per calendar year and at the latest when the pension is awarded.

3. Reimbursement to a recipient of an old-age pension

When the recipient of an old-age pension is employed, they are entitled, upon request (application form) and pursuant to Article 178 of Book III of the Social Security Code, to the reimbursement of contributions paid after the completion of the 65th year.

The reimbursement of contributions is made up exclusively of the portion payable by the insured person, and is not adjusted to reflect the cost-of-living index.

Reimbursement can be requested for each calendar year.