Luxembourg published a Bill to transpose the Platform Work Directive on 10 February 2026.
The Bill includes a legal presumption of employment which can be triggered based on 13 criteria. Three out of 13 are needed to trigger the presumption. The criteria are as follows:
– the Platform determines or caps the remuneration;
– the Platform supervises the performance and quality of the work;
– the Platform holds itself out on the market as offering the services or works;
– the Platform sets the conditions of access to the services;
– the Platform receives payment for the service or work to be rendered or rendered by the individual;
– the Platform restricts the freedom to organise work (working hours, absences, duration of work);
– the Platform issues a classification of individuals;
– the Platform manages communications with the beneficiaries;
– the Platform may exclude the worker;
– the Platform restricts the development of an independent client base or the performance of work for third parties;
– the Platform limits the latitude to accept or refuse tasks;
– the Platform limits recourse to subcontractors or substitutes;
– the Platform imposes mandatory rules regarding the performance of work, appearance or conduct.
The Bill establishes a system of joint and several liability in the case that intermediary firms are deployed.
The Labour and Mines Inspectorate (ITM) can carry out an administrative procedure when they believe three of the criteria is triggered, meaning that it is not necessary to go through the labour courts. However, if ITM do not believe three of the criteria are met, any employment re-classification case would have to go to the labour courts.
In case of infringements with the law, fines of between €1,000 and €25,000 can be levied. Fines can be doubled for repeat offences. In the case of a serious infringement, the director of ITM can issue a stop work order.