卢森堡招聘指南
卢森堡位于中欧，与德国、法国和比利时等主要经济体接壤。这些国家/地区为欧盟市场提供良好的贸易和商业准入。
卢森堡广泛的双重征税协定网络减轻了全球企业的税收负担。卢森堡可能不受关注，但它可能是您需要的战略优势。我们的指南将告诉您在卢森堡租房所需的一切信息。
在卢森堡招聘之前需要了解哪些信息
如果您是首次将业务扩展到卢森堡，则需要注意一些重要的法律要求。这些规范和法律影响着卢森堡的招聘实践以及雇主与雇员关系的许多方面。
If you’re unsure where to begin, G-P Gia™,our AI-powered global HR agent, can answer your toughest compliance questions across 50 countries and all 50 U.S. states. Reduce your reliance on outside counsel and cut the time and cost of compliance by up to 95% with Gia.
让我们来看看在卢森堡招聘的五大注意事项。
1.卢森堡劳动力
Despite its small size, Luxembourg is a diverse country — 47% of Luxembourg's workforce are cross-border workers. Cross-border workers commute to work from neighboring countries like France, Belgium, and Germany. Another 25% of the workforce in Luxembourg are non-nationals.
The workforce in Luxembourg is also impressively skilled, specifically in multilinguism and sectors like supply chain logistics, engineering, and finance. According to the ManPower Group’s 2024 Total Workforce Index, 69% of workers are highly educated and 58% are fluent in English. Some of the country’s most significant business sectors include:
- 先进制造业
- 清洁技术
- 数据经济
- 金融科技与金融
- 健康技术
- 物流和供应链管理
- 海事
- 智能交通
- 空间
其他重要产业包括钢铁、农业和旅游业。
2.语言多元化
According to the Ministry of National Education, 98% of the population speaks French, 80% speaks English, 78% speaks German, and 77% speaks Luxembourgish. French and German are administrative languages alongside Luxembourgish. Other common languages in the country include Portuguese and some Slavic and Nordic languages.
The Luxembourg government notes that in the workforce, the language you can expect to hear depends on the context. French is most common, especially in the trade and the hospitality industries, followed by Luxembourgish, German, English, and Portuguese. English has become a dominant business language since it functions as a lingua franca — a common language between individuals who don’t share the same first language. English is most common in the banking and industrial sectors, as well as in European institutions in the country.
如果您的公司使用其他语言，您可能需要一位专家将您的公司注册契约（包括公司章程）翻译成卢森堡的行政语言之一。
3.税务与社保
卢森堡以其优惠的税收环境和对企业友好的声誉而闻名。然而，计算员工税款并不总是那么简单。
雇主负责预扣雇员的税款和社会保障缴款。 但是，有很大比例的工人是其他国家的公民，这就增加了问题的复杂性。
Luxembourg residents pay income tax and social security. Tax rates are progressive and take into account an employee’s income bracket, marital status, and dependents. When it comes to mandatory social contributions, both parties contribute to health and pension insurance. Employees alone pay into long-term care insurance. Employers cover contributions to accident insurance, occupational health services, and employer’s mutual insurance, which provides partial refunds for remuneration paid to absent employees.
Cross-border workers pay income tax for any income they earn in Luxembourg. This doesn’t include income earned elsewhere. If someone lives and works in Luxembourg for 183 days in a calendar year, they’re considered a resident and will be taxed on their worldwide income.
至于社会保障，边境雇员的工资纳入卢森堡体系，除非他们被邻近国家/地区的母公司借调，并且在卢森堡工作不到两年。 在这种情况下，他们可以选择向任一国家/地区的社会保障计划付款。
4.薪酬
Luxembourg’s national currency is the euro. As of 2025, Luxembourg has the highest minimum wage in the EU. The country has four tiers for minimum wage, depending on the worker’s age:
- 18 +（熟练工）：欧元18 . 29
- 18+（非熟练）：14 欧元 .24
- 17岁：EUR 12 . 19
- 15-16 岁：11 欧元 .43
In addition to their salary, many employees receive a 13th-month bonus in Luxembourg. This bonus is equal to one month’s wages, and employers customarily pay it close to the Christmas holiday. Some employers give employees the equivalent of an extra 1.5 months of wages.
集体谈判协议（CBA）在卢森堡很常见。这些协议可能会对某些工人设定更高的最低工资要求，并影响其他相关条款，例如休假政策。
5.工作周和休假
The workweek in Luxembourg is 40 hours, divided into five, eight-hour days. Employees may work overtime in some cases, which typically comes with an increased pay rate. However, Luxembourg employment law stipulates that pregnant employees should not work overtime.
员工每年享有25天带薪休假。员工在公司工作满三个月后即可申请休假。除了年假之外，卢森堡全年还有11公共假日。
You can easily administer benefits plans with G-P EOR. Our in-house experts continuously monitor employment laws to meet country-specific regulations and norms. Build and manage benefits plans through our platform to provide a smooth employee experience.
卢森堡的热门招聘中心
卢森堡的一些城市以特殊行业而闻名。了解每个城市能提供什么，可以帮助您将招聘工作引向正确的地方，更快地填补职位空缺。
卢森堡的主要人才中心包括：
- Luxembourg City is the capital and largest city of Luxembourg. It’s the leading business and financial center, with many multinational companies, banks, and EU institutions. There are many job opportunities in finance, IT, consulting, and administration.
- Esch-sur-Alzette is known for its industrial sector and is increasingly focused on technology and research.
- Differdange is an important center for industry and education. It’s home to the University of Luxembourg's Belval campus.
- Dudelange has a strong industrial base and is close to the French border.
- Ettelbruck plays an important role in healthcare, logistics, and services.
卢森堡的主要产业
了解卢森堡的主要产业有助于您了解薪酬和福利。 您可以利用这一洞察力，在投资和发展劳动力方面做出明智的选择。
卢森堡的主要产业包括
- Financial services: Luxembourg is a major global center for banking, investment funds, and insurance. Many international banks and financial institutions operate here, contributing to 25% of the country's GDP. The talent in this sector includes investment fund specialists, wealth planners, tax advisors, and financial controllers.
- Information and communication technology (ICT): The current government has promised to invest in innovation to position Luxembourg as a leader in new digital technologies. AI, 5G, and high performance computers are all central to this plan. ICT talent includes professionals in fintech, cybersecurity, and cloud technologies.
- Logistics and transportation: Luxembourg's central location in Europe makes it a key hub for logistics, air cargo, and transportation services. The country has specialists in supply chain and logistics, warehouse operations, and customs and trade compliance.
- Steel and manufacturing: Luxembourg has a rich history in steel production and plays a significant role in this industry. It’s home to ArcelorMittal, one of the world's largest steel producers. Specialist talent includes roles in engineering and production and operations.
- Satellite technology: Luxembourg is a leader in the commercial space sector, promoting satellite communications. SES (Société Européenne des Satellites) was Europe's first private satellite operator. Specialist talent includes roles in engineering like communications, radio frequency, and network engineers.
在卢森堡招聘员工的成本
无论您是在卢森堡雇用一名员工还是组建一个团队，费用都是不可避免的。以下方面的预算
- 聘请律师和会计师来了解最新的雇佣法、商业法和税法。
- Setting up your business entity in Luxembourg (unless you work with an Employer of Record)
- 在社交网站和招聘平台上发布招聘广告
- 与翻译一起制定卢森堡语、德语或法语文件
- 支付第三方背景调查服务进行职前筛选的费用
- 前往卢森堡进行面试或设立公司
公司在卢森堡招聘员工需要具备哪些条件？
Unless you work with an EOR, you need an entity to hire employees in Luxembourg. Most international companies choose to form a Société á Responsabilité Limitée (S.a.r.l.) for their subsidiary. The S.a.r.l. is one of several corporation structures and is similar to a private limited liability company.
The steps to set up a Luxembourg subsidiary include:
- 通过卢森堡商业登记册处核实公司名称可用
- 起草商业公司契约，包括公司章程，并提交公证。
- 在该国开立银行账户，存入必要的资金
- 申请在卢森堡的注册地址
- 申请营业执照
- 在商业和公司注册处注册公司
- 在税务机关登记
- 获取行业特定的营业执照。
Use G-P EOR to hire full-time employees in Luxembourg without setting up your own entity. Build your team in Luxembourg at a lower cost and with peace of mind that you’re doing so compliantly.
卢森堡招聘步骤
卢森堡的招聘流程有五个基本步骤：发布招聘广告、评估申请、面试候选人、发出工作邀请、以及新员工入职。
1.注册并发布职位信息
You must register your vacant position with the National Employment Administration before hiring someone in Luxembourg. Then, you can focus on recruiting professionals to fill these positions.
网络是在卢森堡寻找员工的绝佳途径。但是，如果您是市场新手，您可能在卢森堡没有人脉。建立联系和结识候选人的方法之一是参加招聘会。
在网上发布招聘广告是另一种流行的选择。.jobs.lu 和 jobfinder.lu 等网站是发布招聘广告的好地方。您也可以在 LinkedIn 上发布招聘广告。
2.选择优秀候选人
卢森堡的员工习惯于通过简历和求职信申请工作。劳动力市场的多样性意味着你可能会看到多种风格的简历。
一般来说，申请人会默认使用与招聘启事相同的语言提交申请。如果您希望申请人使用特定语言提交申请，请在招聘启事中说明。
3.进行面试
Next, interview candidates who made it onto your shortlist. You can conduct interviews virtually or in person if you have a branch or subsidiary set up. Phone or video interviews are especially helpful if you’re hiring remote employees in Luxembourg and want to avoid traveling there. With a 99% internet penetration rate in Luxembourg, job applicants should have no problem working remotely.
During interviews, avoid questions that may be considered discriminatory. This includes personal questions regarding a person’s political or religious beliefs, age, sexuality, or ethnicity. Gia can help you create questions that follow antidiscrimination laws, so you can find the best fit for the role while complying with local regulations.
卢森堡的雇主通常会对求职者进行多次面试，然后才发出录用通知。因此，在发出录用通知之前，如有必要，请毫不犹豫地邀请应聘者再次参加面试。
4.制定雇佣合约并发出录用通知
When you’re ready to extend job offers, draft employment contracts to share with prospective hires. Luxembourg law requires employers to create a written employment agreement before employees begin their roles with the company. This agreement must specify employment details, including:
- 员工就职日期
- 工作地点
- 工作职责
- 通常工作时间和日程安排
- 薪酬
- 带薪年假津贴
- 通知期限（如果有的话）
- 试用期时长（如果有的话）
- 相关集体劳资谈判协议（如适用）
- 养老金计划（如果有的话
If the contract is for a fixed term, you must include additional items in the agreement. G-P EOR has an Employment Contact Generator to help you draft compliant employment contracts that meet all legal requirements and best practices in Luxembourg.
在卢森堡，背景调查是入职前筛选程序的一部分。但是，您必须遵守有关数据保护和反歧视的法律。
5.安排新员工入职
Once prospective hires agree to the terms of their contract and sign it, you can begin onboarding. This involves basic tasks like obtaining employees’ tax cards to set up payroll and registering employees with the Social Security Common Center (CCSS).
在卢森堡聘用承包商
在卢森堡，与独立承包商合作是一种经济高效的方式，可以在不雇用全职员工的情况下测试市场并建立业务。卢森堡的承包商了解当地的消费行为、规则和商业惯例。他们可以利用自己的设备和既定的工作流程迅速开始工作。
雇用合同工使您可以根据业务需求轻松调整劳动力，而无需复杂的就业成本和成本。
在与卢森堡的独立合同工签订协议之前，请考虑以下事项：
1.员工与独立合同工
It’s important to understand the difference between employees and independent contractors. In Luxembourg, employers hire employees to do work and, in return, pay them a regular salary and benefits. Independent contractors provide services. Unlike employees, contractors set their schedules, use their own equipment, and work on specific projects, rather than having an ongoing role.
2.对误分类的罚款
Classifying someone as a contractor when they’re not can lead to severe penalties. If misclassification occurs, you may need to:
- 因违反劳动法而缴纳罚款。
- 补发工资，包括加班费和福利。
- 追溯缴纳雇主和雇员的社会保障缴款份额。
3.如何在卢森堡向承包商付款
G-P Contractor™ takes away the messy, time-consuming process of hiring and paying international contractors. You can create and issue contracts and pay contractors with just a few clicks, all while ensuring a compliant process.
通过G-P在卢森堡雇佣员工和承包商
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