Panduan untuk mempekerjakan di Luksemburg
Terletak di Eropa tengah, Luksemburg berbatasan dengan negara-negara dengan perekonomian besar seperti Jerman, Prancis, dan Belgia. Negara ini menawarkan akses perdagangan dan komersial yang sangat baik ke pasar Uni Eropa.
Jaringan perjanjian pajak ganda yang luas di Luksemburg mengurangi beban pajak bagi bisnis global. Luksemburg mungkin berada di bawah radar, tetapi bisa jadi ini adalah keunggulan strategis yang Anda butuhkan. Panduan kami akan memberi tahu Anda semua yang perlu Anda ketahui tentang perekrutan di Luksemburg.
Apa yang harus diketahui sebelum merekrut di Luksemburg
Jika Anda memperluas bisnis Anda ke Luksemburg untuk pertama kalinya, ada persyaratan hukum penting yang harus diperhatikan. Norma dan hukum ini memengaruhi praktik perekrutan di Luksemburg dan banyak aspek hubungan perusahaan-karyawan.
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Mari kita lihat lima hal yang perlu diketahui tentang perekrutan di Luksemburg.
1. Tenaga kerja Luksemburg
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:
- Manufaktur tingkat lanjut
- Teknologi bersih
- Ekonomi data
- Fintech dan keuangan
- Teknologi kesehatan
- Manajemen logistik dan rantai pasokan
- Maritim
- Mobilitas cerdas
- Ruang
Industri penting lainnya termasuk baja, pertanian, dan pariwisata.
2. Keberagaman bahasa
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.
Jika perusahaan Anda menggunakan bahasa yang berbeda, Anda mungkin memerlukan seorang ahli untuk menerjemahkan akta pendirian perusahaan Anda — termasuk anggaran dasar — ke salah satu bahasa administratif Luksemburg.
3. Pajak dan jaminan sosial
Luksemburg dikenal dengan lingkungan pajak yang menguntungkan dan reputasi ramah bisnis. Namun, menghitung pajak karyawan tidak selalu mudah.
Pihak pemberi kerja bertanggung jawab atas pemotongan pajak karyawan dan jaminan iuran sosial. Namun, sebagian besar pekerja adalah warga negara lain, yang menambah kompleksitas masalah ini.
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.
Adapun jaminan sosial, karyawan perbatasan membayar iuran ke sistem Luksemburg kecuali mereka ditugaskan oleh perusahaan induk di negara tetangga dan telah bekerja di Luksemburg kurang dari dua tahun. Dalam hal ini, mereka dapat memilih untuk membayar iuran ke dalam skema jaminan sosial salah satu negara tersebut.
4. kompensasi
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+ (terampil): EUR 18.29
- 18+ (tidak terampil): EUR 14.24
- 17 tahun: EUR 12.19
- 15-16 tahun: EUR 11.43
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.
Perjanjian Perundingan Kolektif (CBA) umum terjadi di Luksemburg. Perjanjian-perjanjian ini dapat menetapkan persyaratan upah minimum yang lebih tinggi untuk pekerja tertentu dan berdampak pada ketentuan-ketentuan terkait lainnya, seperti kebijakan waktu libur.
5. Minggu kerja dan waktu libur
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.
Karyawan berhak atas 25 hari cuti berbayar per tahun. Karyawan dapat mengajukan cuti setelah bekerja di perusahaan selama tiga bulan. Selain hak cuti tahunan, Luksemburg mempunyai hari libur 11 sepanjang tahun.
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Pusat perekrutan teratas di Luksemburg
Beberapa kota di Luksemburg dikenal karena industri-industri tertentu. Mengetahui apa yang ditawarkan setiap kota dapat membantu Anda menyalurkan upaya perekrutan ke tempat yang tepat dan mengisi posisi dengan lebih cepat.
Pusat-pusat pengembangan talenta terkemuka di Luksemburg adalah:
- 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.
Industri utama di Luksemburg
Memahami industri utama Luksemburg membantu Anda mengetahui gaji dan tunjangan. Anda dapat menggunakan wawasan ini untuk membuat pilihan cerdas tentang di mana harus berinvestasi dan mengembangkan tenaga kerja Anda.
Industri utama di Luksemburg meliputi:
- 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.
Biaya mempekerjakan karyawan di Luksemburg
Baik Anda mempekerjakan satu karyawan atau seluruh tim TIM di Luksemburg, pengeluaran tidak dapat dihindari. Anggaran untuk hal-hal berikut ini:
- Mempekerjakan pengacara dan akuntan untuk mengikuti perkembangan hukum ketenagakerjaan, bisnis, dan pajak
- Setting up your business entity in Luxembourg (unless you work with an Employer of Record)
- Menerbitkan iklan lowongan pekerjaan di situs jejaring sosial dan pengumuman lowongan pekerjaan
- Bekerja sama dengan penerjemah untuk menghasilkan dokumen dalam bahasa Luksemburg, Jerman, Prancis
- Membayar layanan pemeriksaan latar belakang pihak ketiga untuk penapisan prakerja
- Bepergian ke Luksemburg untuk melakukan wawancara atau menyiapkan bisnis Anda
Apa yang diperlukan perusahaan untuk mempekerjakan karyawan di Luksemburg?
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:
- Memverifikasi nama perusahaan Anda tersedia melalui register perdagangan Luksemburg
- Menyusun akta pendirian perusahaan komersial, termasuk anggaran dasar, dan menyerahkannya kepada notaris.
- Menyiapkan rekening bank di dalam negeri dan menyetorkan modal yang diperlukan
- Pengadaan kantor terdaftar di Luksemburg
- Mendaftarkan izin usaha
- Mendaftarkan perusahaan Anda pada Trade and Companies Register
- Mendaftar ke otoritas pajak
- Memperoleh izin usaha khusus industri.
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.
Langkah untuk mempekerjakan karyawan di Luksemburg
Proses penerimaan karyawan di Luksemburg memiliki lima langkah dasar: mengiklankan lowongan pekerjaan, mengevaluasi lamaran, mewawancarai kandidat, mengirimkan tawaran pekerjaan, dan orientasi karyawan baru.
1. Daftarkan dan iklankan lowongan pekerjaan tersebut.
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.
Berjejaring adalah cara terbaik untuk menemukan karyawan di Luksemburg. Namun, jika Anda baru memasuki pasar ini, Anda mungkin belum memiliki koneksi di Luksemburg. Salah satu cara untuk menjalin koneksi dan bertemu dengan kandidat adalah melalui bursa kerja.
Mengiklankan pekerjaan secara online adalah pilihan populer lainnya. Situs web seperti .jobs.lu dan jobfinder.lu adalah tempat yang bagus untuk memasang iklan lowongan kerja. Anda mungkin juga ingin memposting iklan lowongan kerja di LinkedIn.
2. Pilih kandidat terbaik Anda
Karyawan Luksemburg terbiasa melamar pekerjaan dengan daftar riwayat hidup dan surat pengantar. Keberagaman dalam tenaga kerja berarti Anda mungkin melihat CV dalam berbagai gaya.
Pada umumnya, pelamar akan secara otomatis mengirimkan lamaran dalam bahasa yang sama dengan yang tertera dalam pengumuman lowongan kerja. Jika Anda ingin pelamar mengirimkan lamaran dalam bahasa tertentu, nyatakan hal itu dalam pengumuman lowongan kerja.
3. Melakukan wawancara
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.
Pemberi kerja di Luksemburg sering kali mewawancarai beberapa kandidat sebelum memberikan tawaran pekerjaan. Jadi, jangan ragu untuk mengundang kandidat kembali untuk wawancara tambahan jika diperlukan sebelum membuat penawaran kerja.
4. Menulis kontrak kerja dan mengirim tawaran pekerjaan
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:
- Tanggal mulai kerja karyawan
- Lokasi kerja
- Tugas pekerjaan
- Jam dan jadwal kerja yang umum
- Remunerasi
- Cuti tahunan berbayar
- Masa pemberitahuan, jika ada
- Lamanya periode percobaan, jika ada.
- Kesepakatan perundingan bersama yang relevan, jika ada
- Skema pensiun, jika ada
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.
Pemeriksaan latar belakang diperbolehkan di Luksemburg sebagai bagian dari proses penapisan prakerja. Namun, Anda harus mematuhi hukum yang berkaitan dengan perlindungan data dan anti-diskriminasi.
5. Orientasi karyawan baru
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).
Mempekerjakan kontraktor di Luksemburg
Bekerja dengan kontraktor independen di Luksemburg dapat menjadi cara yang hemat biaya untuk menguji pasar dan membangun kehadiran tanpa komitmen karyawan penuh waktu. Kontraktor yang berbasis di Luksemburg memahami perilaku konsumen lokal, aturan, dan praktik bisnis. Mereka akan siap untuk mulai bekerja dengan cepat dengan peralatan mereka sendiri dan proses kerja yang telah ditetapkan.
Mempekerjakan kontraktor memungkinkan Anda menyesuaikan tenaga kerja Anda dengan mudah berdasarkan kebutuhan bisnis Anda, tanpa kerumitan dan biaya pekerjaan.
Sebelum Anda membuat perjanjian dengan kontraktor independen di Luksemburg, pertimbangkan hal-hal berikut:
1. Karyawan vs. kontraktor independen
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. Penalti untuk kekeliruan klasifikasi
Classifying someone as a contractor when they’re not can lead to severe penalties. If misclassification occurs, you may need to:
- Membayar denda karena gagal mematuhi undang-undang ketenagakerjaan.
- Berikan pembayaran gaji tertunggak, termasuk lembur dan tunjangan.
- Membayar iuran jaminan sosial baik bagian perusahaan maupun karyawan secara surut.
3. Cara membayar kontraktor di Luksemburg
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.
Rekrut karyawan dan kontraktor di Luksemburg dengan G-P
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