The Association d’Assurance Accident (AAA) [Accident Insurance Association] is the body responsible for preventing and compensating workplace accidents, commuting accidents, and occupational illnesses for both employees and the self-employed in Luxembourg. As soon as an employee has a workplace accident, therefore, he or she must promptly inform his or her employer. The employer then has various obligations to make sure that the employee receives comprehensive coverage for any healthcare needs resulting from the accident.

1) What types of accident are covered?

Workplace accidents

A workplace accident is an incident that occurs to the insured person (salaried employee or self-employed) due to or during the course of his or her work. This very brief definition in the law has been clarified further by case law, which has defined the elements constituting a workplace accident. Coverage for a workplace accident presupposes that an insured person suffers an accident resulting in bodily injury while at work.

Thus, for a workplace accident to qualify as such, the following conditions must be met:

• The accident must occur in the course of work, meaning the employee was under the authority of his or her employer at the time of the accident;
• The accident must result in bodily harm and/or damage to a vehicle;
• There must be a causal link between:
  • the accident and the injury;
  • the accident and the employee’s job.

Regarding the link between the accident and the job, the courts have established a presumption: any accident occurring during working hours and at the workplace is presumed to be work-related. If the employee can prove the incident occurred at the workplace and during working hours, the resulting bodily harm must be classified as a workplace accident. To deny coverage, the AAA must refute this presumption by providing evidence that the injury was caused by factors unrelated to the insured’s work.

Commuting accidents

A commuting accident is one that occurs during the normal and direct route taken by the employee from his or her usual residence and his or her workplace, and vice versa.

Also covered are accidents occurring between:

• The workplace and the employee’s primary residence, a secondary residence (provided it is used regularly), or any other location habitually visited for family reasons.
• The workplace and the location where the employee typically takes his or her meals, such as a restaurant or canteen.

This route need not be the most direct if a deviation is necessary for regular carpooling or for dropping off or picking up a child living with the employee in the care of third person so that the employee can work.

Conversely, commuting accidents are not covered in the following cases:

• If the employee caused or contributed to the accident through gross negligence (e.g., drink driving, speeding).
• If the journey was interrupted or diverted for personal reasons unrelated to the essential needs of daily life. Grocery shopping on the way home from work, for example, is considered an essential need, and any accident occurring in this context would be classified as a commuting accident.

2) What are the employer’s obligations in the event of a workplace or commuting accident?

When informed of the accident by the employee, the employer must submit an accident report to the AAA using an ad hoc form, which can be sent via email to declaration.aaa@secu.lu.

Available on the AAA’s website, this form includes various sections where the following information must be provided:

• Details of the accident (date, time, location, the insured’s activity and task at the time of the accident, objects involved, etc.);
• Preventive measures in place at the time of the accident and any new measures to be implemented to prevent similar incidents;
• Consequences of the accident: the nature, location, and effects of the injuries, as well as the contact details of the doctor and/or hospital attended.

Since 30 September 2024, the AAA accepts that workplace and commuting accident reports are submitted electronically via the MyGuichet.lu platform. A report must be filed even if the accident did not result in time off work or if only vehicle damage occurred. Any bodily injuries reported, they must be certified by a doctor.

The accident report must be submitted within one year, or the victim risks losing his or her entitlement to compensation. If the employer refuses to file the report, the employee may submit a written complaint within one year of the accident. The AAA will then ask the employer to provide their position.

In practice, it is advisable to report the accident as soon as possible so the AAA can financially assist both the employer and the employee. Accidents without bodily harm, resulting only in vehicle damage, can be reported immediately. For bodily injuries, the severity of the injuries should first be assessed before submitting the report.

A copy of this declaration must be given to the employee concerned. It is also advisable to keep a copy in the company’s records. The AAA will forward the necessary documents to the Inspection du Travail et des Mines (ITM) [Inspectorate of Labour and Mines] and the Caisse Nationale de Sant (CNS) [National Health Fund].

Fatal and serious accidents must be reported immediately to the ITM. In such cases, the declarations are usually made directly by the police.

Furthermore, the employer is required to:

• Keep a register of workplace accidents that have resulted in incapacity for work exceeding three days;
• Prepare and communicate as promptly as possible (immediately in the case of a serious accident) reports concerning workplace accidents involving their employees to the ITM. To facilitate this process, a form is available on the ITM website (https://itm.public.lu/fr/formulaires/travail/declaration-accident-employeur.html). This form must be signed and returned by email to accidents@itm.etat.lu or by post to their address: 3 Rue des Primeurs L-2361 Strassen.
• Declare incapacity for work due to a workplace accident. These incapacities must be reported to the Centre commun de S curit Sociale (CCSS) [Joint Social Security Centre] in the same manner as those caused by illness. When making the declaration, it is essential to specify that the incapacity is due to a workplace accident.

3) What about the coverage of medical expenses in the event of a workplace accident?

Once a workplace accident is officially recognised by the AAA, the employee will be entitled to 100% coverage of all medical expenses relating to the workplace accident (medical treatment, hospitalisation, medication, etc.).

Cross-border workers can access healthcare services both in Luxembourg and in their country of residence. This means they can freely choose to receive treatment in either country in the event of a workplace accident. In principle, upon receiving a workplace or commuting accident declaration, the AAA sends a DA1 form, valid for six weeks, to insured individuals residing in Germany, Belgium, or France. After submitting this form to the competent healthcare body in their country of residence (Primary Health Insurance Fund in France, relevant bodies in Germany, or Mutual Insurance Schemes in Belgium), it enables the cross-border employee to receive treatment in his or her country of residence for the specific workplace accident and to benefit from the same reimbursement guarantees as in Luxembourg.

To obtain an extension for this form, it suffices to ask the AAA by telephone or by ordinary post, provided that the case has been recognised and the payment of benefits in kind has not been limited to an earlier date.

4) What about accidents that occur abroad?

As has been frequently mentioned recently, employers are aware that any activity undertaken abroad by their employee (teleworking, business trips, training, secondments, or multi-country employment) must be declared to the CCSS either on paper or via SECUline (using the DEMDET procedure). This declaration will be used to obtain an A1 certificate, which attests to the applicable social security regime in cases of international employment. The employee can use this form to demonstrate that he or she is already affiliated with (and contributes to) the social security system in Luxembourg and that he or she remains covered by Luxembourg’s accident insurance.

An accident occurring abroad can therefore be recognised as a workplace accident, so that the employee can receive 100% coverage of his or her medical expenses.

Contrary to popular belief, the European Health Insurance Card enables employees to access healthcare abroad but does not recognise the incident as a workplace accident or provide AAA coverage.

Teleworking is covered by the Accident Insurance Association, provided it complies with the provisions of the 20 October 2020 agreement regarding the legal framework for teleworking. For regular teleworking, a written agreement (such as an addendum to the employment contract or a teleworking policy) must be signed by and between the employer and the employee. However, it should be noted that only activities directly related to professional work are covered in this context.

Conclusion

While employers cannot ensure the protection of their employees during travel, they must do everything possible to guarantee their safety in the workplace. It is therefore essential to raise awareness among employees about the preventive measures implemented within the company.

Furthermore, to make sure that a workplace accident is handled promptly, it is crucial for employees to report any accident occurring in the workplace or during their commute to work without delay. Financial assistance will be available to both the employee and the company only once the declaration has been submitted by the employer. To facilitate this process, the employer must gather all facts leading to the accident and provide detailed information about bodily injuries and material damages in the declarations to the AAA and ITM.