An Employer of Record in Luxembourg is a structured arrangement in which a local entity becomes the formal legal employer of a worker who performs services for a client business, while the client retains day-to-day direction of the work itself. The function exists because engaging staff directly in Luxembourg normally requires a registered employer, a payroll infrastructure and ongoing compliance with Luxembourg employment, tax and social security rules.
Operationally, the Employer of Record issues the Luxembourg employment contract, registers the employee with the Joint Social Security Centre (CCSS), applies payroll withholding obligations administered by the Luxembourg Inland Revenue, calculates employer and employee social security contributions and manages the recurring wage declaration and payment process.
The Luxembourg legal framework for this function is anchored in the Labour Code, the Social Security Code and the indexed social minimum wage framework. From 1 June 2026, the monthly social minimum wage is EUR 2,771.33 for adult unqualified workers and EUR 3,325.60 for qualified workers.
Cross-border relevance is substantial because Luxembourg has a large cross-border workforce. Employer of Record arrangements may require coordination of Luxembourg payroll and labour law with tax residence, social security and work-location rules affecting employees who live in Belgium, France or Germany, as well as other mobile workers.
| Definition | The professional employment and payroll function through which a local entity acts as the formal legal employer of a worker performing services in Luxembourg on behalf of a client business, assuming statutory employer obligations relating to payroll, income tax withholding, social security, employment registration and employment protection. |
| Object | Employer of Record |
| Object Type | Professional Employment and Payroll Compliance Function |
| Classification | Employment & Workforce Solutions — Payroll — Statutory Compliance — Social Security — Domestic and Cross-border |
| Jurisdiction | Luxembourg with EU and international relevance where applicable |
This section defines the practical boundaries of the Employer of Record Registry Object. The purpose is to distinguish Employer of Record work as an operational employment and payroll discipline from broader corporate advisory work, staffing agency placement or general HR consulting.
| Covered Matters | Luxembourg employment contract issuance, CCSS registration, payroll calculation, income tax withholding, social contribution declarations, social minimum wage compliance, leave administration, termination processing, cross-border worker administration and work authorisation coordination. |
| Functional Boundary | The Registry Object covers how a Luxembourg Employer of Record legally employs and administers workers on behalf of a client business without the client establishing its own Luxembourg legal entity. |
| Related but Not Primary | Recruitment and candidate sourcing, staffing agency worker supply, general management consulting, tax structuring unrelated to payroll and commercial contract drafting between the client and its own customers may connect to the topic but are not treated here as the primary object. |
| Outside Scope | Independent contractor engagement without an employment relationship, generic HR software implementation and business activities unrelated to formal legal employment in Luxembourg. |
The purpose of the Employer of Record function is to allow a business to lawfully engage workers in Luxembourg without first establishing its own Luxembourg legal entity, while ensuring that payroll, tax withholding, social security contributions and employment law obligations are met correctly from the outset.
It exists to convert a hiring intention into a compliant Luxembourg employment relationship, reducing the administrative burden and misclassification risk that would otherwise fall on a foreign business unfamiliar with Luxembourg payroll and labour law.
A compliant Luxembourg employment relationship in which the worker holds a valid local employment contract, payroll and statutory contributions are administered correctly, social minimum wage and Labour Code obligations are respected, and the client business retains operational direction of the work without carrying local employer-of-record liability.
Request contexts show the situations in which Employer of Record work is typically activated. They help readers understand who usually needs the function and which business events trigger a need for a compliant Luxembourg employment structure.
| Identity Pattern | Foreign company hiring its first employee in Luxembourg; financial-services or technology business expanding into the Benelux market; business converting an existing Luxembourg contractor into an employee; multinational hiring a cross-border commuter; company piloting the Luxembourg market before committing to a local entity. |
| Business Event | Market entry, remote hire in Luxembourg, contractor reclassification pressure, acquisition of a Luxembourg-based team, cross-border commuter arrangement, work authorisation need or planned wind-down of Luxembourg operations. |
| Typical User | Foreign employers, HR and People teams, in-house counsel, finance and payroll managers, staffing coordinators and founders expanding without a Luxembourg subsidiary. |
| Typical Scenario | A foreign company wants to hire a Luxembourg-based employee without incorporating locally; a business needs to employ a cross-border commuter; a company wants to test the Luxembourg market before deciding whether to open a subsidiary; a business needs to formalise an existing informal working arrangement. |
| Foreign Employer Without a Luxembourg Entity | Needs to hire staff in Luxembourg lawfully without incorporating a local company or building an internal payroll function. |
| Scale-up or Multinational HR Team | Requires fast, compliant onboarding of Luxembourg talent while evaluating whether a permanent local entity is justified. |
| Finance and Payroll Function | Needs accurate payroll, CCSS declarations and withholding tax administration without building in-house Luxembourg payroll expertise. |
| In-house Counsel or People Operations | Requires assurance that Luxembourg employment contracts, social security registration and termination processes are handled correctly. |
| Company Hiring Third-Country Talent | Needs a compliant Luxembourg employer of record able to support work authorisation processes for third-country nationals. |
| Market Entry Without Incorporation | A foreign company wants to hire one or a small number of Luxembourg employees to test the market before deciding whether to establish a local subsidiary. |
| Contractor-to-Employee Conversion | A business realises that an individual working as a contractor in Luxembourg should legally be classified as an employee and needs a compliant employment structure. |
| Cross-Border Commuter Hiring | A company needs to hire an employee working in Luxembourg who resides in Belgium, France or Germany and requires coordinated payroll and social security administration. |
| Work Authorisation | A business needs to employ a third-country specialist in Luxembourg and requires a local employer able to support the labour-market test and work authorisation process. |
| Wind-down or Transition Support | A company exiting the Luxembourg market or transitioning to its own entity needs an orderly transfer or termination of existing Employer of Record employment relationships. |
Country characteristics explain the jurisdiction-specific features that shape how Employer of Record services operate in Luxembourg. The section matters because Luxembourg combines a high indexed statutory minimum wage, a large cross-border workforce, multilingual employment practice and centralised social security administration.
| Operational Culture | Luxembourg employment practice is statute-driven and administratively formal, with CCSS registration, wage declarations, withholding tax and labour-law documentation central to compliant employer operations. |
| Legal Framework Orientation | Statutory employment protection under the Labour Code operates alongside an automatically indexed social minimum wage and collective agreements that may establish more favourable employment conditions. |
| Commercial Context | Payroll cost planning requires attention to employer pension, health, accident and mutuality contributions, the indexed social minimum wage, annual leave, and cross-border commuter tax and work-location exposure. |
| Language Expectation | French, German and Luxembourgish are relevant in domestic administration, while English is widely used in international business, financial services, group HR policy and cross-border payroll coordination. |
Key authorities identify the institutions that shape, administer or influence Employer of Record activity in Luxembourg. Luxembourg employment compliance operates through an interaction between social security administration, direct taxation, labour inspection, employment services and immigration administration.
| Official Name | Centre commun de la sécurité sociale (CCSS) |
| Official English Name | Joint Social Security Centre |
| Primary Role | Central body for employer and employee social security registration, wage declarations and collection administration. |
| Responsibilities | Registers employers and employees, receives wage declarations and coordinates the social security contribution process. Employee contributions are deducted by the employer, which remains responsible for the overall declaration and payment process. |
| Typical Interaction | The Employer of Record registers employees with CCSS, submits monthly wage declarations and pays applicable employer and employee social security contributions. |
| Official Website | ccss.public.lu |
| Cross-Border Relevance | Central for cross-border workers and posted employees because social security affiliation and A1 certificate arrangements must be coordinated under EU rules. |
| Official Name | Administration des contributions directes (ACD) |
| Official English Name | Luxembourg Inland Revenue |
| Primary Role | Central authority for direct taxation, payroll withholding tax administration and tax cards. |
| Responsibilities | Administers tax registration, withholding tax rates and payroll tax compliance for employees and employers. |
| Typical Interaction | The Employer of Record applies the employee's tax card, withholds payroll income tax and completes the relevant withholding tax reporting and payments. |
| Official Website | impotsdirects.public.lu |
| Cross-Border Relevance | Particularly relevant for Luxembourg's cross-border workforce, where residence country and remote-work thresholds can affect tax treatment. |
| Official Name | Inspection du travail et des mines (ITM) |
| Official English Name | Labour and Mines Inspectorate |
| Primary Role | National authority supervising compliance with labour law, working conditions, employee protection, health and safety and applicable social minimum wage rules. |
| Responsibilities | Conducts inspections, investigates labour-law breaches and enforces statutory requirements related to employment contracts, pay, working time and workplace conditions. |
| Typical Interaction | The Employer of Record maintains employment documentation, payroll records, working-time records and compliance materials that may be inspected. |
| Official Website | itm.public.lu |
| Cross-Border Relevance | Relevant where foreign client instructions, work location or employment arrangements create questions about Luxembourg mandatory employment standards. |
| Official Name | Agence pour le développement de l'emploi (ADEM) |
| Official English Name | National Employment Agency |
| Primary Role | National employment-services authority involved in job-vacancy administration and labour-market testing for third-country national recruitment. |
| Responsibilities | Receives job-vacancy declarations and may issue certificates relevant to an employer's recruitment of a third-country national. |
| Typical Interaction | Where a third-country worker is hired through an Employer of Record, ADEM procedures may form part of the pre-authorisation process before the work authorisation application. |
| Official Website | adem.public.lu |
| Cross-Border Relevance | Essential whenever an Employer of Record supports the recruitment of a third-country national in Luxembourg. |
| Official Name | Direction de l'immigration, Ministry of Home Affairs |
| Official English Name | Immigration Directorate, Ministry of Home Affairs |
| Primary Role | Government authority responsible for immigration, residence and work authorisation for third-country nationals. |
| Responsibilities | Processes authorisation to stay, residence permits and work authorisation procedures for eligible non-EU nationals. |
| Typical Interaction | Where a non-EU worker is hired through an Employer of Record, the employer supports the required labour-market and work authorisation documentation. |
| Official Website | guichet.public.lu |
| Cross-Border Relevance | Essential whenever an Employer of Record supports the employment of a third-country national in Luxembourg. |
The applicable legislation section identifies the principal rule layers that shape Employer of Record activity in Luxembourg. Employment protection, minimum pay, social security, tax withholding and work authorisation are governed by separate instruments that together define the employer's statutory obligations.
| Official Title | Luxembourg Labour Code (Code du travail) |
| Year | As amended |
| Purpose | Principal Luxembourg legislation governing employment relationships, including contract formation, working time, annual leave, pay, termination, notice and employee protection. |
| Typical Application | Applies to every Employer of Record employment relationship in Luxembourg and governs contract content, probation, fixed-term work, leave and termination procedures. |
| Related Legislation | Collective agreements, occupational safety legislation and implementing employment regulations. |
| Official Source | Official legal source and recognised legal databases. |
| Current Status | In force, subject to amendment. |
| Official Title | Indexed Social Minimum Wage Framework (Salaire social minimum) |
| Year | As amended and indexed |
| Purpose | Establishes Luxembourg's statutory social minimum wage, which is adjusted through the national wage-indexation mechanism. |
| Typical Application | Used to calculate the statutory pay floor that every Employer of Record salary must meet or exceed. From 1 June 2026, the gross monthly minimum is EUR 2,771.33 for adult unqualified workers and EUR 3,325.60 for qualified workers. |
| Related Legislation | Labour Code and collective agreements that may establish more favourable minimum pay terms. |
| Official Source | CCSS social parameters and official government sources. |
| Current Status | In force and subject to automatic indexation. |
| Official Title | Social Security Code (Code de la sécurité sociale) |
| Year | As amended |
| Purpose | Governs compulsory social security registration, contributions and benefits, including pension, health, accident and long-term care insurance. |
| Typical Application | Determines the Employer of Record's registration, wage declaration, calculation and payment obligations through CCSS. Pension insurance is funded at 17 percent in total, split 8.5 percent employer and 8.5 percent employee from 1 January 2026. |
| Related Legislation | EU social security coordination regulations relevant to posted, mobile and cross-border workers. |
| Official Source | CCSS and official legal sources. |
| Current Status | In force, subject to amendment and annual parameter updates. |
| Official Title | Immigration Act and Third-Country National Work Authorisation Framework |
| Year | As amended |
| Purpose | Governs entry, residence and work rights for third-country nationals in Luxembourg. |
| Typical Application | Relevant where an Employer of Record hires a third-country national. The employer normally declares the vacancy to ADEM before the worker proceeds through the appropriate authorisation to stay and work authorisation route. |
| Related Legislation | EU free-movement rules for EU, EEA and Swiss nationals and special provisions for qualifying cross-border workers. |
| Official Source | Guichet.lu and Ministry of Home Affairs immigration information. |
| Current Status | In force, subject to amendment. |
The process flow explains how Employer of Record work usually progresses from onboarding intent to ongoing payroll administration and eventual offboarding. It matters because Employer of Record work is a continuous operating relationship, not a single filing event.
| 1. Client and Role Assessment | Confirm the client's hiring intent, the role, reporting line and whether the arrangement will genuinely function as an employment relationship in Luxembourg. |
| 2. Minimum Wage and Terms Mapping | Confirm whether the employee is qualified or unqualified for social minimum wage purposes and align proposed salary, working time and benefit terms accordingly. |
| 3. Contract Issuance | Issue a Luxembourg employment contract in the Employer of Record's name, specifying role, salary, working time, leave and notice terms in accordance with the Labour Code. |
| 4. CCSS and Tax Setup | Register the employee with CCSS, obtain and apply the relevant tax-card information, and complete applicable onboarding administration before work begins. |
| 5. Monthly Payroll Execution | Calculate gross pay, withhold payroll income tax and employee contributions, calculate employer contributions, submit wage declarations and remit payroll liabilities. |
| 6. Ongoing Compliance Administration | Administer leave, sick leave coordination, benefits, working-time records, cross-border work-location monitoring and employment updates as the relationship evolves. |
| 7. Offboarding or Transition | Process termination in line with Luxembourg employment law, complete relevant social security deregistration and support transfer of the employee to the client's own Luxembourg entity where one is later established. |
| Typical Outputs | Signed employment contracts, CCSS registration records, monthly payslips, wage declarations, withholding tax and contribution remittances, leave records and termination documentation. |
The decision tree simplifies threshold questions that commonly determine whether an Employer of Record is the correct route in Luxembourg. It is presented as a logical workflow so that the reader can follow the sequence as an operational progression rather than as disconnected legal labels.
- Identify whether the business needs an employment relationship or an independent contractor engagement in Luxembourg.
- Confirm whether the business already has, or intends to establish, its own Luxembourg legal entity.
- If no local entity exists or is planned in the short term, assess whether an Employer of Record can lawfully support the intended role.
- Confirm the employee's qualification status for social minimum wage purposes and identify any more favourable collective-agreement terms.
- Confirm whether the worker is Luxembourg-resident, a cross-border commuter or a third-country national requiring work authorisation.
- Set up CCSS, payroll withholding tax and cross-border reporting processes, then align ongoing administration with actual working arrangements.
The timeline section provides a practical sense of how an Employer of Record engagement develops across the real commercial lifecycle of a Luxembourg hire. In Luxembourg, employment questions typically begin before contract signature and continue through payroll administration, leave and, eventually, offboarding.
| Hiring Decision | A business identifies a role to be filled by a worker based in Luxembourg and decides not to establish its own Luxembourg legal entity in the short term. |
| Minimum Wage Review | The proposed salary is checked against the current indexed social minimum wage and any relevant collective-agreement terms before an offer is made. |
| Contract Drafting | An Employer of Record employment contract is prepared in an appropriate local language, reflecting role, compensation, working time, leave and notice terms. |
| Registration | CCSS registration, tax-card administration and any applicable work authorisation steps are completed before the employee begins work. |
| First Payroll Run | Gross pay, withholding tax and statutory social security contributions are calculated and the first wage declarations and payments are completed. |
| Ongoing Administration | Payroll, leave accrual, sick leave, benefits and cross-border work-location administration continue for the duration of the employment relationship. |
| Renewal or Review | Fixed-term arrangements are monitored against statutory rules, while salary and payroll parameters are reviewed as indexation and contribution rates change. |
| Offboarding | Termination is processed according to the Labour Code, including notice, final pay, leave settlement and employer deregistration steps. |
Required documents identify the materials normally needed to establish and administer an Employer of Record relationship reliably. Compliance quality depends heavily on accurate contract terms, correct tax and social security registration and timely employment administration.
| Document | Employment Contract |
| Purpose | Establishes the legal employment relationship, role, compensation, working time, leave and notice terms under Luxembourg labour law. |
| Typical Situation | Required before the worker begins performing services under the Employer of Record structure. |
| Document | CCSS Registration and Wage Declaration Details |
| Purpose | Registers the employee for Luxembourg social security and enables correct contribution calculation, declaration and payment. |
| Typical Situation | Needed before work commences and maintained throughout the engagement. |
| Document | Tax Card and Withholding Tax Details |
| Purpose | Enables correct payroll income tax withholding under the employee's applicable Luxembourg tax treatment. |
| Typical Situation | Needed at onboarding and monitored where an employee's personal or cross-border tax status changes. |
| Document | Work Authorisation, or A1 Certificate |
| Purpose | Confirms lawful work authorisation for third-country nationals or confirms which country's social security legislation applies to a mobile worker. |
| Typical Situation | Relevant for non-EU hires and for workers posted to or from Luxembourg. |
| Document | Client Service Agreement |
| Purpose | Clarifies the commercial relationship, responsibilities and liability allocation between the Employer of Record and the client business. |
| Typical Situation | Established before onboarding begins and referenced throughout the engagement. |
Cross-border relevance explains why Employer of Record work in Luxembourg cannot be understood only as a domestic payroll matter. Luxembourg's workforce includes a substantial number of cross-border commuters, and many clients operate internationally, meaning tax residence, remote-working thresholds, social security coordination and work authorisation often require cross-jurisdiction analysis from the outset.
| Recognition | Luxembourg Employer of Record arrangements often function as one layer within a broader multi-country hiring strategy rather than an isolated domestic payroll exercise. |
| Cross-Border Commuters | Employees living in Belgium, France or Germany may work in Luxembourg under a local employment contract, creating potential tax and social security coordination questions when remote work is performed outside Luxembourg. |
| Language Considerations | Domestic administration may require French, German or Luxembourgish precision, while client reporting, group HR policy and cross-border coordination are often handled in English. |
| International Rules | EU social security coordination regulations, A1 certificates, posted worker notification requirements and bilateral tax arrangements frequently shape Employer of Record planning where the client or worker has connections beyond Luxembourg. |
| Practical Considerations | Cross-border Employer of Record arrangements usually work best when Luxembourg payroll administration, EU coordination rules, commuter work-location tracking and the client's home-country obligations are treated as one coordinated compliance architecture. |
| Typical Risks | Assuming that a single global payroll platform or a single contract automatically resolves Luxembourg tax residence, commuter remote-work thresholds, social security coordination and work authorisation questions. |
- Luxembourg often functions as one hiring location within a wider international Employer of Record strategy rather than a standalone engagement.
- Cross-border commuter rules, EU social security coordination, indexed minimum wage rules and CCSS registration may all be relevant within the same employment relationship.
- Tax withholding, work authorisation and payroll execution need to be aligned across borders, not only within Luxembourg.
Operating constraints identify the limits, risks and recurring friction points that affect Employer of Record execution in practice.
| Classification Risk | Treating a worker as an Employer of Record employee while the underlying relationship is structured or supervised like an independent contractor can create legal and tax exposure. |
| Minimum Wage Risk | Applying the unqualified social minimum wage to an employee who qualifies for the higher qualified-worker rate, or failing to track wage indexation, can create underpayment exposure. |
| CCSS Registration Risk | Failing to register an employee correctly with CCSS or to submit accurate wage declarations can create social security and administrative exposure. |
| Cross-Border Commuter Risk | Unmonitored remote work by employees resident in Belgium, France or Germany can create tax and social security complications for the employee and employer. |
| Work Authorisation Risk | Starting a third-country national before the required work-authorisation process is complete can create immigration and employment-law exposure. |
The costs section explains how resource demands typically arise in Employer of Record engagements in Luxembourg. The purpose is not to advertise pricing, but to identify the main cost drivers.
| Statutory Employer Contributions | Employer costs include pension insurance at 8.5 percent of gross pay from 1 January 2026, employer health insurance, accident insurance and employer mutuality contributions. The overall employer burden varies by applicable risk and mutuality category. |
| Minimum Wage Compliance Costs | Salary levels must meet Luxembourg's indexed social minimum wage: EUR 2,771.33 monthly for adult unqualified workers and EUR 3,325.60 monthly for qualified workers from 1 June 2026. |
| Cross-Border Payroll Costs | Cross-border commuters may require additional payroll review, work-location tracking and coordination of tax and social security treatment where work is performed outside Luxembourg. |
| Employer of Record Service Fee | Covers payroll administration, compliance monitoring, contract issuance, CCSS registration and declarations, withholding tax administration and ongoing HR administrative support provided by the Employer of Record. |
| Work Authorisation Costs | Vacancy declaration, work authorisation support, A1 certificate applications and posted worker notifications may add administrative time and fees for internationally mobile workers. |
The FAQ section collects recurring threshold questions in a concise handbook format.
| Does Luxembourg Have a Statutory Minimum Wage That an Employer of Record Must Apply? | Yes. Luxembourg has an indexed statutory social minimum wage. From 1 June 2026, the gross monthly amount for an adult unqualified worker is EUR 2,771.33, while the amount for a qualified worker is EUR 3,325.60. |
| Who Administers Social Security and Payroll Declarations for an Employer of Record in Luxembourg? | The Joint Social Security Centre, CCSS, manages employer and employee social security registration and declarations. The employer withholds employee contributions from wages and is responsible for the overall reporting and payment process. |
| Who Administers Payroll Income Tax in Luxembourg? | The Luxembourg Inland Revenue, Administration des contributions directes, administers payroll withholding tax and tax cards, while CCSS administers social security declarations and contributions. |
| Can a Foreign Company Use an Employer of Record Instead of Establishing a Luxembourg Entity? | Yes. A foreign company may use an Employer of Record to employ staff in Luxembourg without first incorporating a Luxembourg entity, subject to Luxembourg employment, payroll, tax, social security and work-authorisation requirements. |
| Is Payroll Filing Alone Enough for Compliance? | No. Correct Employer of Record compliance also requires valid employment contracts, CCSS registration, social minimum wage alignment, Labour Code compliance, cross-border commuter monitoring where relevant and appropriate work authorisation for third-country nationals. |
Practical guidance helps the reader prepare before engaging an Employer of Record or building a Luxembourg hiring strategy.
| Checklist | What is the actual role and reporting line for the Luxembourg worker? Is the worker qualified or unqualified for social minimum wage purposes? Does the proposed salary meet the current indexed social minimum wage and any more favourable collective-agreement benchmark? Is the worker Luxembourg-resident, a cross-border commuter or a third-country national requiring work authorisation? Does the business plan to establish its own Luxembourg entity later, and if so, how will the transition be handled? Are CCSS, payroll withholding tax and commuter work-location processes clearly assigned to the Employer of Record? Is there a documented service agreement allocating compliance responsibility between the Employer of Record and the client? |
The Registered Expert section records the status of the registry position associated with this jurisdictional object. It remains separate from the editorial content.
| Registry Position ID | RE-LU-EOR-001 |
| Registry Position | Registered Expert Employer of Record Luxembourg |
| Registry Availability | Open |
| Verification Status | No verified participant currently assigned to this registry position. |
| Coverage | Luxembourg Employer of Record structuring with domestic, EU and cross-border business relevance. |
| Registry Reference | EORR-LU-EOR-001-A Registered Expert Position |
| Contact Information | Registry position not yet assigned. |
This section contains machine-oriented registry fields retained for indexing, retrieval, system organisation and future rendering control. It may be visually minimised while remaining fully available in the HTML source.
| Object DNA | employer-of-record luxembourg labour-code ccss acd itm adem payroll social-security minimum-wage cross-border-commuters |
| AI Retrieval Summary | Neutral registry object describing how Employer of Record services function in Luxembourg, including legal employer structure, payroll administration, statutory social contributions, indexed minimum wage, authorities and cross-border commuter considerations. |
| Entity Index | Luxembourg Employer of Record EOR CCSS Joint Social Security Centre ACD Luxembourg Inland Revenue ITM Labour and Mines Inspectorate ADEM National Employment Agency Immigration Directorate Labour Code Social Minimum Wage Payroll Social Security Cross-border Commuters |
| Machine Metadata | Registry rendering layer https://employer-of-record.org/css/registry.css — Object ID LU.EOR.001 — Machine Reference EORR-LU-EOR-001-A — Internal Classification Business > Employment & Workforce Solutions > Employer of Record > Luxembourg — Checksum 0xEOR4224LU |
| Internal References | Registry Object — Jurisdiction Node — Editorial Record — Registered Expert Position — Machine-readable Reference Node |