Proposed Bill No. 8699 amending the Labour Code for the purposes of transposing Directive (EU) 2024/28311 (the "Directive") was tabled before the Chamber of Deputies on 10 February 2026 (the "Bill").

The Directive, the transposition of which is contemplated herein, entered into force on 1 December 2024 and shall be transposed no later than 2 December 2026.

A broad scope of application for a rapidly evolving sector

The Bill is intended to apply to "digital labour platforms" ("Platforms"), defined as any natural or legal person providing a service that satisfies the following requirements:

"Platform work" shall mean any work organised through the intermediary of a Platform and performed by an individual on the basis of a contractual relationship between, on the one hand, the individual, and, on the other hand, the Platform or an intermediary.

The Bill accordingly imposes an equivalent level of protection for persons having a direct contractual relationship with a Platform and those having a contractual relationship with an intermediary. To that end, the future Article L.171-3 of the Labour Code establishes joint and several liability between the Platform and its intermediary vis-à-vis the workers.

The characterisation of the contractual relationship between persons performing work through a Platform and the Platform or the intermediary is immaterial. Both individuals classified as employees and those classified as independent contractors may benefit from the protective measures introduced by the Bill, provided that the factual circumstances reveal the existence of an employment relationship within the meaning of the Labour Code.

The legal presumption of an employment relationship: a paradigm shift

To that end, the Bill establishes a legal presumption of the existence of an employment relationship within the meaning of Articles L.121-1 et seq. of the Labour Code, provided that facts evidencing direction and control exercised by the Platform over the worker are established.

The Bill sets out 13 criteria enabling the parties to determine whether or not the contractual relationship ought to be characterised as an employment contract within the meaning of the Labour Code. These criteria are as follows:

The Bill specifies that the legal presumption is rebuttable, unless at least three of the criteria listed above are satisfied, in which case the presumption becomes irrebuttable.

It should be noted that Article 5(6) of the Directive provides that the legal presumption should not have retroactive legal effects prior to 2 December 2026, even in respect of contractual relationships entered into before that date. To date, Luxembourg has elected not to transpose this provision, so as to avoid any difference in treatment between workers based on the date of commencement of their work.

Enhanced protection of personal data of platform workers

The Bill further seeks to strengthen the protection of personal data of persons performing work through a Platform, and to that end establishes an absolute prohibition on Platforms carrying out certain data processing operations, namely:

Furthermore, Platforms shall be required to systematically carry out a data protection impact assessment prior to any processing, in accordance with Article 35 of the GDPR. They shall also be required to seek the views of the workers and their representatives regarding the envisaged processing, and to provide them with the results of the impact assessment.

Transparency of algorithmic technologies

Automated monitoring and decision-making systems are increasingly replacing traditional managerial functions and now constitute the standard mode of organising work through Platforms. Workers generally do not have access to information regarding the functioning of algorithms or the rationale underlying automated decisions, and are unable to challenge such decisions or obtain redress.

In addition to the GDPR, the Bill therefore imposes on Platforms an obligation of transparency and disclosure regarding the use of automated systems. Such information shall cover:

Such information shall be communicated to candidates (prior to recruitment), to workers (from the first day and upon request), to employee representatives (prior to the deployment of the systems and upon request), as well as to the Labour and Mines Inspectorate ("ITM") and the National Commission for Data Protection ("CNPD") upon request.

Human oversight of algorithmic technologies

Platforms shall furthermore be required to monitor and evaluate the impact of automated decisions at least every two years, and to transmit such information to employee representatives, as well as to the ITM and the CNPD upon request.

Such oversight shall be carried out by means of "sufficient human resources" possessing the requisite competence, training and authority to discharge this function. The Bill provides that such persons shall be protected against dismissal with notice for the duration of their assignment, as well as for a period of six months following the conclusion thereof.

Finally, Platform workers shall be entitled to obtain:

In any event, the Bill requires that any decision to restrict, suspend or terminate the contractual relationship or the worker's account shall be taken by a human being.

Obligation to declare platform work

The Bill requires Platforms to declare the work performed by workers to the ITM, by providing the following information:

Platforms shall furthermore be required to inform the ITM of the work performed by each worker through the Platform, as well as their professional status.

Remedies

In the event of a disagreement between the parties to the contractual relationship as to the status of the Platform worker, the Bill entrusts the ITM with a conciliation role.

Where the ITM concludes that an employment contract exists on the basis of at least three of the criteria set out in the future Article L.172-2 of the Labour Code, but the Platform or its intermediary objects thereto, the parties to the contract may avail themselves of an expedited judicial procedure by seizing the president of the labour court, ruling on an urgent basis and as in summary proceedings.

Where the ITM finds that fewer than three criteria are met or that there is a disagreement as to the characterisation of the employment relationship, the parties shall be required to bring the matter before the labour courts.

Protection of persons performing platform work

The Bill first requires Platforms to provide workers with a private and secure means of communication amongst themselves and with their representatives (for example, by way of a secure messaging system).

Platform workers shall furthermore benefit from protection against any adverse treatment, unfavourable consequences or retaliation resulting from a complaint lodged with the Platform or any proceedings initiated for the purpose of enforcing the future law.

Any act in contravention thereof shall be null and void by operation of law, and the worker shall be entitled to have the nullity of the measure taken established before the president of the labour court, ruling on an urgent basis. In this regard, the Bill introduces a partial reversal of the burden of proof in favour of the workers, who shall be required to establish facts giving rise to a presumption that the dismissal occurred by reason of their claims. The Platform shall then be required to prove that the dismissal was based on other grounds.

Sanctions and enhanced enforcement mechanisms

The Bill entrusts the CNPD and the ITM, acting in cooperation, with the responsibility of ensuring the monitoring and enforcement of compliance with the future law, within the scope of their respective competences.

In the event of infringements of the future statutory provisions, administrative fines may range from EUR 1,000 to EUR 25,000 per worker. Such amounts may be doubled in the event of a repeat offence within two years. In the event of a serious infringement, a cessation of works may be ordered by the Director of the ITM.

Our recommendations

This reform constitutes a fundamental shift in the balance between technological innovation and worker protection. Undertakings should take anticipatory measures without delay and, before the end of the year, proceed with:

Our firm remains at your disposal to assist you throughout this transition and to ensure the legal soundness of your practices.

[1] Directive (UE) 2024/2831 du Parlement européen et du Conseil du 23 octobre 2024 relative à l’amélioration des conditions de travail dans le cadre du travail via une plateforme.