I. MAIN RECENT LEGISLATIVE CHANGES

1. 3.2% increase in the minimum social wage on 1st January 2023:

The Law of 23rd December 2022 increased the minimum social wage by 3.2% on 1st January 2023.

Thus, on 1st January 2023, the new gross amounts (in euros) are as follows:

Age	%	Gross hourly wage	Gross monthly salary Base index 100	Gross monthly salary index 877.01
18 and over unqualified	100	13.8000	272.22	2,387.40
from 17 to 18	80	11.0400	217.78	1,909.92
from 15 to 17	75	10.3500	204.16	1,790.55
18 and over qualified	120	16.5600	326.66	2,864.88

The increase in the social minimum wage has an impact on the amount of the threshold for the tax exemption for the settlement agreement indemnity, the voluntary indemnity in case of resignation or termination by mutual agreement. This amount is on 1st January 2023 equal to EUR 28,648.80 gross.

2. Secondment of employees to Luxembourg

The Law of 23rd December 2022 (entry into force on 27th December 2022) has adapted the rules on the secondment of employees to Luxembourg.

Key points of attention to employers:

• Declaration of secondment: modification of the list of information to be communicated to the Labour Inspectorate to obtain the social badge.
• Abolition of the obligation to provide documents to the Labour Inspectorate: replaced by an obligation to keep and present them in the event of a control (e.g. no longer to be retained: VAT certificate; documents attesting to professional qualifications, etc.).
• Specific rules on...

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