{"id":1204,"date":"2023-09-08T12:19:00","date_gmt":"2023-09-08T12:19:00","guid":{"rendered":"https:\/\/omnitrust.lu\/nouvelles-precisions-concernant-le-teletravail-transfrontalier-suite-a-nos-newsletters-du-12-juillet-2023-et-du-15-juin-2023\/"},"modified":"2026-03-18T13:55:02","modified_gmt":"2026-03-18T13:55:02","slug":"nouvelles-precisions-concernant-le-teletravail-transfrontalier-suite-a-nos-newsletters-du-12-juillet-2023-et-du-15-juin-2023","status":"publish","type":"post","link":"https:\/\/www.omnitrust.lu\/fr\/blog\/nouvelles-precisions-concernant-le-teletravail-transfrontalier-suite-a-nos-newsletters-du-12-juillet-2023-et-du-15-juin-2023\/","title":{"rendered":"Nouvelles pr\u00e9cisions concernant le t\u00e9l\u00e9travail transfrontalier suite \u00e0 nos newsletters du 12 juillet 2023 et du 15 juin 2023"},"content":{"rendered":"<p><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">Le 31 juillet 2023, le Centre commun de s\u00e9curit\u00e9 sociale (CCSS) a apport\u00e9 quelques nouvelles pr\u00e9cisions relatives \u00e0 la d\u00e9claration du travail transfrontalier.<\/span><\/span><\/p>\n<p><span style=\"font-family: Calibri,sans-serif; font-size: 24px;\"><u>Premi\u00e8re pr\u00e9cision<\/u>\u00a0:<\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">Toute activit\u00e9 de t\u00e9l\u00e9travail exerc\u00e9e par un salari\u00e9 ne r\u00e9sidant pas sur le territoire luxembourgeois doit \u00eatre d\u00e9clar\u00e9e au CCSS, \u00e0 savoir\u00a0:<\/span><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">En cas de t\u00e9l\u00e9travail tombant sous le champ d\u2019application de l\u2019accord-cadre (cf. newsletter du 15 juin 2023)\u00a0: t\u00e9l\u00e9travail repr\u00e9sentant entre 25 % et moins de 50 % du temps de travail<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">En cas de t\u00e9l\u00e9travail exerc\u00e9 dans le cadre de la pluriactivit\u00e9, c\u2019est-\u00e0-dire lorsqu\u2019une personne exerce une activit\u00e9 dans deux ou plusieurs Etats membres conform\u00e9ment aux dispositions des r\u00e8glements europ\u00e9ens n\u00b0883\/2004 et n\u00b0987\/2009\u00a0: travail repr\u00e9sentant moins de 25 % ou 50 % et plus du temps de travail<\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\"><u>Deuxi\u00e8me pr\u00e9cision<\/u>\u00a0:<\/span><\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">D\u00e9finition g\u00e9n\u00e9rale du temps de travail\u00a0: <\/span><\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">Temps de travail = temps prest\u00e9 + maladie\/maternit\u00e9 \u2013 cong\u00e9s<\/span><\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\"><u>Troisi\u00e8me pr\u00e9cision<\/u>\u00a0:<\/span><\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">La d\u00e9claration ne doit pas \u00eatre r\u00e9alis\u00e9e pour chaque jour de t\u00e9l\u00e9travail individuel. Elle doit porter sur l\u2019enti\u00e8ret\u00e9 de la p\u00e9riode de travail concern\u00e9e par le t\u00e9l\u00e9travail (minimum 1 mois, maximum 3 ans). Par exemple : 40 % de t\u00e9l\u00e9travail du 1er septembre 2023 au 31 d\u00e9cembre 2023 ou encore 30 % de t\u00e9l\u00e9travail du 1er janvier 2024 au 31 d\u00e9cembre 2025.<\/span><\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">Le pourcentage \u00e0 d\u00e9clarer est calcul\u00e9 sur base d\u2019une moyenne mensuelle de t\u00e9l\u00e9travail. Ce pourcentage est \u00e0 d\u00e9clarer en nombre entier en appliquant la r\u00e8gle d\u2019arrondissement usuelle.<\/span><\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\"><u>Exemples<\/u>\u00a0:<\/span><\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"background-color: white;\"><span style=\"font-family: Calibri,sans-serif;\"><span style=\"color: black;\">Exemple 1 :<\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"background-color: white;\"><span style=\"font-family: Calibri,sans-serif;\"><span style=\"color: black;\">Une personne exerce 1 jour de t\u00e9l\u00e9travail par semaine pendant 12 mois. Le pourcentage mensuel \u00e0 d\u00e9clarer est\u00a020 %.<\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"background-color: white;\"><span style=\"font-family: Calibri,sans-serif;\"><span style=\"color: black;\">Exemple 2 :<\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"background-color: white;\"><span style=\"font-family: Calibri,sans-serif;\"><span style=\"color: black;\">Une personne exerce 2 jours de t\u00e9l\u00e9travail par semaine pendant 12 mois. Le pourcentage mensuel \u00e0 d\u00e9clarer est\u00a040 %.<\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"background-color: white;\"><span style=\"font-family: Calibri,sans-serif;\"><span style=\"color: black;\">Exemple 3 :<\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"background-color: white;\"><span style=\"font-family: Calibri,sans-serif;\"><span style=\"color: black;\">Une personne pr\u00e9voit de faire entre 1 et 3 jours de t\u00e9l\u00e9travail par semaine pour une p\u00e9riode de 6 mois, comme suit :<\/span><\/span><\/span><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 24px;\"><span style=\"background-color: white;\"><span style=\"font-family: Calibri,sans-serif;\"><span style=\"color: black;\">Juillet 2023 : 1 jour\/semaine = 20 %<\/span><\/span><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 24px;\"><span style=\"background-color: white;\"><span style=\"font-family: Calibri,sans-serif;\"><span style=\"color: black;\">Ao\u00fbt 2023 : 3 jours\/semaine = 60 %<\/span><\/span><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 24px;\"><span style=\"background-color: white;\"><span style=\"font-family: Calibri,sans-serif;\"><span style=\"color: black;\">Septembre 2023 : 1 jour\/semaine = 20 %<\/span><\/span><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 24px;\"><span style=\"background-color: white;\"><span style=\"font-family: Calibri,sans-serif;\"><span style=\"color: black;\">Octobre 2023 : 2 jours\/semaine = 40 %<\/span><\/span><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 24px;\"><span style=\"background-color: white;\"><span style=\"font-family: Calibri,sans-serif;\"><span style=\"color: black;\">Novembre 2023 : 2 jours\/semaine = 40 %<\/span><\/span><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 24px;\"><span style=\"background-color: white;\"><span style=\"font-family: Calibri,sans-serif;\"><span style=\"color: black;\">D\u00e9cembre 2023\u00a0: 1 jour\/semaine = 20 %<\/span><\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 24px;\"><span style=\"background-color: white;\"><span style=\"font-family: Calibri,sans-serif;\"><span style=\"color: black;\">Le pourcentage mensuel \u00e0 d\u00e9clarer est la moyenne pr\u00e9visible de t\u00e9l\u00e9travail pour la p\u00e9riode de 6 mois faisant l\u2019objet de la d\u00e9claration :<\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"background-color: white;\"><span style=\"font-family: Calibri,sans-serif;\"><span style=\"color: black;\">20 + 60 + 20 + 40 + 40 + 20 = 200 \/ 6 = 33,33 % soit\u00a033 %<\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\"><u>R\u00e9sum\u00e9 de la proc\u00e9dure \u00e0 respecter<\/u>\u00a0:<\/span><\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">En cas de t\u00e9l\u00e9travail inf\u00e9rieur \u00e0 25 % dans le pays de r\u00e9sidence du salari\u00e9\u00a0c\u2019est l\u2019article 13 du r\u00e8glement (CE) N)883\/2004 qui s\u2019applique : la s\u00e9curit\u00e9 luxembourgeoise est maintenue sur demande (la proc\u00e9dure est en 2 phases)<\/span><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">Une demande de d\u00e9termination de l\u00e9gislation applicable\u00a0doit \u00eatre faite aux autorit\u00e9s de s\u00e9curit\u00e9 sociale du pays de r\u00e9sidence du salari\u00e9<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">Le CCSS \u00e9met un certificat A1 de pluriactivit\u00e9<\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">En cas de t\u00e9l\u00e9travail\u00a0exclusif entre 25 % et moins de 50 % dans le pays de r\u00e9sidence du salari\u00e9 c\u2019est l\u2019accord-cadre qui s\u2019applique\u00a0: la s\u00e9curit\u00e9 sociale luxembourgeoise est maintenue (la proc\u00e9dure est en une phase)<\/span><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">Le t\u00e9l\u00e9travail doit \u00eatre d\u00e9clar\u00e9 aupr\u00e8s du CCSS<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">Le CCSS \u00e9met un certificat A1 de pluriactivit\u00e9<\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">En cas de t\u00e9l\u00e9travail sup\u00e9rieur ou \u00e9gal\u00a0\u00e0 50 % dans le pays de r\u00e9sidence du salari\u00e9\u00a0c\u2019est l\u2019article 13 du r\u00e8glement (CE) N)883\/2004 qui s\u2019applique : le salari\u00e9 est alors soumis \u00e0 la s\u00e9curit\u00e9 sociale de son pays de r\u00e9sidence<\/span><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">L\u2019employeur et le salari\u00e9 doivent s\u2019affilier aupr\u00e8s des autorit\u00e9s de s\u00e9curit\u00e9 sociale du pays de r\u00e9sidence du salari\u00e9<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">Les cotisations sociales seront pay\u00e9es dans le pays de r\u00e9sidence du salari\u00e9<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">Les autorit\u00e9s de s\u00e9curit\u00e9 sociale du pays de r\u00e9sidence du salari\u00e9 \u00e9mettent un certificat A1 de pluriactivit\u00e9 pour couvrir l\u2019activit\u00e9 r\u00e9alis\u00e9e au Luxembourg<\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">Vous trouverez \u00e9galement d&rsquo;autres informations\u00a0concernant le\u00a0t\u00e9l\u00e9travail\u00a0sur les liens suivants :<\/span><\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">Concernant les imp\u00f4ts :<\/span><\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\"><a href=\"https:\/\/paperjam.lu\/article\/ce-que-teletravailler-change-v\" target=\"_blank\" rel=\"noopener\">https:\/\/paperjam.lu\/article\/ce-que-teletravailler-change-v<\/a><\/span><\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\">Concernant le t\u00e9l\u00e9travail en g\u00e9n\u00e9ral :<\/span><\/span><\/p>\n<p><span style=\"font-size: 24px;\"><span style=\"font-family: Calibri,sans-serif;\"><a href=\"https:\/\/paperjam.lu\/article\/teletravail-salaries-en-10-que\" target=\"_blank\" rel=\"noopener\">https:\/\/paperjam.lu\/article\/teletravail-salaries-en-10-que<\/a><\/span><\/span><\/p>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le 31 juillet 2023, le Centre commun de s\u00e9curit\u00e9 sociale (CCSS) a apport\u00e9 quelques nouvelles pr\u00e9cisions relatives \u00e0 la d\u00e9claration du travail transfrontalier. Premi\u00e8re pr\u00e9cision\u00a0: Toute activit\u00e9 de t\u00e9l\u00e9travail exerc\u00e9e par un salari\u00e9 ne r\u00e9sidant pas sur le territoire luxembourgeois doit \u00eatre d\u00e9clar\u00e9e au CCSS, \u00e0 savoir\u00a0: En cas de t\u00e9l\u00e9travail tombant sous le champ [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1258,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"service_lie":[29],"type_contenu":[21],"class_list":["post-1204","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","service_lie-rh_payroll","type_contenu-actualites"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/posts\/1204","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/comments?post=1204"}],"version-history":[{"count":1,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/posts\/1204\/revisions"}],"predecessor-version":[{"id":1294,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/posts\/1204\/revisions\/1294"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/media\/1258"}],"wp:attachment":[{"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/media?parent=1204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/categories?post=1204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/tags?post=1204"},{"taxonomy":"service_lie","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/service_lie?post=1204"},{"taxonomy":"type_contenu","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/type_contenu?post=1204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}