盧森堡招聘指南
盧森堡位於歐洲中部，與德國、法國和比利時等主要經濟體接壤。該國為進入歐盟市場提供了極佳的貿易和商業機會。
盧森堡廣泛的雙重課稅協定網絡減輕了全球企業的稅負。 盧森堡可能不受關注，但它可能是您需要的策略優勢。我們的指南將告訴您在盧森堡租車的一切資訊。
在盧森堡聘用前需要知道的事項
如果您是首次將業務擴展至盧森堡，則需要注意一些重要的法律規定。這些規範和法律影響著盧森堡的招聘實踐以及雇主與員工關係的許多方面。
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.
讓我們來看看在盧森堡僱用員工的五項注意事項。
1.盧森堡 人手
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:
- 先進製造
- 清潔技術
- 資料經濟
- 金融科技與金融
- 健康科技
- 物流與供應鏈管理
- 海運
- 智慧型移動
- 空間
其他重要產業包括鋼鐵、農業和旅遊業。
2.語言多樣性
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.
如果您的公司使用不同的語言，您可能需要專家將您的成立公司、團體組織契約（包括公司章程）翻譯成盧森堡的一種行政語言。
3.稅務和社會安全
盧森堡以其有利的稅務環境和方便營商的聲譽而聞名。然而，計算員工的稅金並不總是那麼簡單。
雇主負責預扣員工的稅金和社會安全繳款。 但有很高比例的工人是其他國家的公民，這增加了複雜性。
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.
至於社會安全保障，跨境員工應向盧森堡社會保障體系繳納社保，除非他們是由鄰國的母公司派遣到盧森堡工作，且在盧森堡工作時間不到兩年。在這種情況下，他們可以選擇繳納任一國家的社會安全金。
4.福利；補償金
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+ (熟練)：EUR18.29
- 18+ (非技術)：14 歐元 .24
- 17 歲：12 歐元 .19
- 15-16 歲：EUR11.43
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.
集體談判協議 (CBA) 在盧森堡很常見。這些協議可能會對某些工人設定更高的最低工資要求，並影響其他相關條款，例如休息時間政策。
5.五天工作制和休息時間
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.
員工每年享有25天帶薪休假。員工在公司工作三個月後可以申請休息時間。 除了年假之外，盧森堡全年還有11國定假日。
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.
盧森堡的頂級招聘中心
盧森堡的一些城市以特殊產業著稱。瞭解每個城市所能提供的工作機會，可以幫助您將招募工作引導至正確的地點，並更快地填補職位空缺。
盧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.
盧森堡的主要產業
了解盧森堡的主要產業有助於你了解薪資和福利。 你可以利用這種洞察力，在投資和發展你的人手方面做出明智的選擇。
盧森堡的主要產業包括
- 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.
在盧森堡聘請僱員的成本
無論你在盧森堡僱用一名員工還是一個團隊，費用都是不可避免的。 為以下項目編列預算：
- 聘請律師和會計師，跟上就業、商業和稅務法律的步伐
- Setting up your business entity in Luxembourg (unless you work with an Employer of Record)
- 在社交網站和求職網站上發佈招聘廣告
- 與翻譯合作，以盧森堡語、德語或法語製作文件
- 支付第三方背景查核服務進行職前篩選
- 往返盧森堡以進行面試或開展業務
公司在盧森堡聘請僱員需要什麼？
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:
- 通過盧森堡貿易登記處驗證您的公司名稱是否可用
- 擬定商業公司契約，包括公司章程，並提交給公證人
- 在該國開設銀行賬戶並存入必要的資金
- 在盧森堡設立註冊辦事處
- 申請營業執照
- 在貿易和公司註冊處註冊您的公司
- 在稅務機關登記
- 取得特定產業的營業執照。
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.
在盧森堡聘請的步驟
盧森堡的招募流程有五個基本步驟：發布招聘廣告、評估申請、面試候選人、發出錄取通知和新員工入職。
1.註冊並發布職缺
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.
人脈網絡是盧森堡尋找員工的絕佳方式。但是，如果您是市場新手，您可能在盧森堡沒有人脈。建立聯繫和會見候選人的方法之一是參加招聘會。
在網路上刊登工作廣告是另一個受歡迎的選擇。.jobs.lu 和 jobfinder.lu 等網站是張貼工作廣告的好地方。您可能也想在 LinkedIn 上刊登招聘廣告。
2.選擇您的頂級候選人
盧森堡的員工習慣透過履歷和求職信申請工作。人手多樣性意味著你可能會看到多種風格的履歷。
一般而言，申請人會預設以與職位公告相同的語言提交申請。如果您希望應徵者以特定語言提交申請，請在職位公告中說明。
3.進行面試
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.
盧森堡的雇主通常會讓求職者經過多次面試，然後才發出工作聘書。因此，在發出工作聘書之前，如有必要，請毫不猶豫地邀請候選人再次參加面試。
4.撰寫僱傭合約並發送工作機會
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:
- 僱員開始日期
- 工作地點
- 工作職責
- 典型的工時和時間表
- 報酬
- 帶薪年假津貼
- 通知期，如果有
- 試用期的長度，如果有的話
- 相關集體勞動協約（如適用）
- 退休金計劃（如有
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.
在盧森堡，背景調查是入職前篩選程序的一部分。但是，您必須遵守有關資料保護和反歧視的法律。
5.入職新僱員
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).
在盧森堡僱用承包商
在盧森堡，與獨立承包商合作是一種經濟高效的方式，可以在不僱用全職員工的情況下測試市場並建立業務。盧森堡的承包商瞭解當地的消費者行為、規則和商業慣例。他們將準備好使用自己的設備和既定的工作流程快速開始工作。
招聘承包商可讓您根據業務需求輕鬆調整人手，而不會造成就業的複雜性和成本。
在與盧森堡的獨立承包商簽訂協議之前，請考慮以下事項：
1.員工與獨立承包商
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.錯誤分類的懲處
Classifying someone as a contractor when they’re not can lead to severe penalties. If misclassification occurs, you may need to:
- 因未遵守勞動法規而繳納罰款。
- 提供補發薪資，包括加班和福利。
- 追溯繳納雇主和僱員的社會安全繳款份額。
3.如何向盧森堡的承包商付款
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.
透過G-P在盧森堡僱用員工和承包商
Our SaaS and AI-powered products – EOR, Contractor, and Gia – help companies of all sizes build and manage global teams.
With more than a decade of experience, the largest team of HR, legal, and compliance experts, and a global proprietary knowledge base, G-P is the recognized leader in global employment.
Make your expansion to Luxembourg easier with G-P. Contact us or book a demo today.
