{"id":41294,"date":"2023-01-05T16:05:06","date_gmt":"2023-01-05T15:05:06","guid":{"rendered":"https:\/\/castegnaro.lu\/?p=41294"},"modified":"2023-01-05T16:05:06","modified_gmt":"2023-01-05T15:05:06","slug":"quelles-sont-les-nouveautes-en-matiere-du-droit-du-travail-au-luxembourg-au-1er-janvier-2023","status":"publish","type":"post","link":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/quelles-sont-les-nouveautes-en-matiere-du-droit-du-travail-au-luxembourg-au-1er-janvier-2023\/","title":{"rendered":"Luxembourg\u2019s latest labour law news as of 1 January 2023"},"content":{"rendered":"<div name=\"module-insight-bloc-paragraph\" class=\"container-px-25 mt-30 paragraph-body-small lg:mt-20 lg:text-20\">\n    \n    <p>On 1<sup>st<\/sup> number of measures came into force on 1 January 2023, including:<\/p>\n<ul>\n<li><strong>Increase in the minimum social wage and benefits<\/strong><\/li>\n<\/ul>\n<p>On 1<sup>st<\/sup> January 2023, the minimum social wage, social inclusion benefits and benefits for the\nseriously disabled rose by 3.2%.<\/p>\n<p>This means that the monthly social minimum wage is now 2,387.40 EUR for a non-qualified employee, and 2,864.88 EUR for a qualified employee (index 877.01).<\/p>\n<ul>\n<li><strong>Abolition of the advance payment for social security contributions<\/strong><\/li>\n<\/ul>\n<p>L\u2019accord tripartite du 28 septembre 2022 avait pr\u00e9vu l&rsquo;abolition de l&rsquo;acompte sur cotisations de s\u00e9curit\u00e9 sociale au 1<sup>st<\/sup> January 2023. In <a href=\"https:\/\/gouvernement.lu\/fr\/actualites\/toutes_actualites\/communiques\/2023\/01-janvier\/02-abolition-cotisations-sociales.html\">a statement dated 2 January 2023<\/a>, the Government explained that this measure \u201c\u00a0<em>represents an additional cash flow equivalent to one month\u2019s social security contributions for employers and the self-employed<\/em>\u00a0\u201d.<\/p>\n<ul>\n<li><strong>Change to fixed allowances for travel expenses<\/strong><\/li>\n<\/ul>\n<p>A <a href=\"https:\/\/legilux.public.lu\/eli\/etat\/leg\/rgc\/2022\/12\/22\/a696\/jo\">ruling by the Government Council<\/a> igned on 22 December 2022 and published in the Journal Officiel on 23 December stipulates the fixed allowances for travel expenses for civil servants and government employees. In practical terms, these rules can also be applied to employees in the private sector, if a company so wishes.<\/p>\n<p>The per diem allowance, as well as the overnight allowance for trips within the country, are changed on 1<sup>st<\/sup> anuary every year by a Government Council ruling. The Ruling thus sets the per diem allowance at 14 Euros and the overnight allowance at 56 Euros.<\/p>\n<p>The per diem allowance, as well as the overnight allowance for trips abroad, also change on 1<sup>st<\/sup> January every year, and vary depending on the country.<\/p>\n<ul>\n<li><strong>Remote working for French cross-border workers<\/strong><\/li>\n<\/ul>\n<p>In <a href=\"https:\/\/mfin.gouvernement.lu\/fr\/actualites.gouvernement%2Bfr%2Bactualites%2Btoutes_actualites%2Bcommuniques%2B2022%2B11-novembre%2B07-signature-luxembourg-france.html\">a press release dated 7 November 2022<\/a>, the Ministry of Finance had announced that an amendment to the bilateral tax treaty between France and Luxembourg was signed on 7 November 2022, increasing the tolerance threshold applicable to taxation established in that treaty from 29 to 34 days.<\/p>\n<p>The Ministry of Finance had also explained that these provisions <em>\u00ab\u00a0pourront s&rsquo;appliquer \u00e0 compter des revenus per\u00e7us en 2023, le temps de d\u00e9finir, avant la fin de l&rsquo;ann\u00e9e 2024, une solution p\u00e9renne<\/em>\u00a0The amendment will now be subject to ratification in each of the countries.<\/p>\n   \n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"country":[],"class_list":["post-41294","post","type-post","status-publish","format-standard","hentry","category-article","entry"],"_links":{"self":[{"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/posts\/41294","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/comments?post=41294"}],"version-history":[{"count":13,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/posts\/41294\/revisions"}],"predecessor-version":[{"id":41307,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/posts\/41294\/revisions\/41307"}],"wp:attachment":[{"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/media?parent=41294"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/categories?post=41294"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/tags?post=41294"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/castegnaro.preprod.web-sites.lu\/en\/wp-json\/wp\/v2\/country?post=41294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}