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6.1ÌýÌýÌýÌý Social security for globally mobile employees

Social security contributions (both employee and employer contributions) can apply in Luxembourg to the earned income of an employee. The extent of the contributions payable in Luxembourg under its domestic legislation depends on the employee's residence status and where they perform the duties of their employment (see detailed commentary at 2.2).

As Luxembourg is an EU state, the domestic social security legislation in Luxembourg can be over-ruled by the EC regulations at 6.1.1. In addition, Luxembourg has several reciprocal social security arrangements with countries outside the EU/EEA states and Switzerland (see 6.1.2).

6.1.1ÌýÌýÌýÌý EU social security agreement

Who are the EU member states for social security purposes?

The European Union (EU) countries for social security purposes are:

1. Ìý

   •ÌýÌýÌýÌý the 27 member states of the EU, plus

2. Ìý

   •ÌýÌýÌýÌý the countries of the European Economic Area (EEA), ie Norway, Iceland, Liechtenstein, plus

3. Ìý

   •ÌýÌýÌýÌý Switzerland

Regulation 883/2004/EC on coordination of social security systems sets out the rules for social security coverage for employees