Persons concerned
Assistants:
- any person, at least 18 years of age, whose main activity is assisting their spouse or partner in pursuing a farming activity;
- the parents and direct or collateral relatives of the farm manager who are at least 18 years of age and no more than up to third-degree relatives (parents, children, grandchildren, brothers and sisters, uncles and aunts), and who assist them with their farming activity.
Partners:
Any person holding shares in a farming operation which trades as a company (such as a cooperative company or partnership) but who is not designated as the farm manager for the partnership.
The activity in question must be the partner's main activity. Any other professional activity performed by the partner should not exceed 20 hours per week.
Prerequisites
Affiliation conditions for assistants:
- the activity in question must be the assistant's main activity. Any other professional activity performed by the assistant should not exceed 20 hours per week;
- the main insured person (farm manager) must be affiliated with Luxembourg social security as a farmer;
- the main insured person must not be exempt from affiliation.
Affiliation conditions for partners:
- the insured person must be listed in the incorporation deed as a shareholder of the farm;
- the activity in question must be the partner's main activity. Any other professional activity performed by the partner should not exceed 20 hours per week;
- the main insured person (farm manager) must be affiliated to the Luxembourg social security as a farmer;
- the main insured person must not be exempt from affiliation.
How to proceed
If several farms merge, the former farm managers and their assistants are affiliated as self-employed farmers. They must appoint a single farm manager, and the other persons are affiliated as partners of the business.
Affiliation of an assistant or partner
To set up social security affiliation, farming assistants and partners must submit the affiliation application form ('Antrag auf Beitrittserklärung') to the Social Security Centre (Centre commun de la sécurité sociale - CCSS).
The CCSS checks whether the person in question can be affiliated as an assistant or partner, and will inform them of the outcome by letter.
In the event of a change in circumstances (e.g. retirement, change in the company's articles of association, change in marital status), or in the event of a cessation of activity, the farm manager and his assistant or partner must notify the CCSS.
Affiliation exemption
If the standard gross margin of the farm is less than EUR 9.600, all persons affiliated to the farm (except employees) are exempt from affiliation. This exemption is valid for the entire fiscal year.
However, upon request, exempt persons can be admitted to the compulsory insurance or voluntary agricultural and silvicultural accident insurance.
Useful information
Every year, after the SER or IVV has informed the CCSS of the farming income, (generally in March or April), the CCSS applies changes to the affiliation, if needed.
The CCSS will inform any farm affected by these changes by letter.
In May, the farm receives a revaluation of contributions statement.
Example
A farm's standard gross margin is EUR 25,000 (> EUR 9.600) for 2023. The farm manager and assistants are affiliated to the social security system.
In April 2025, the census for the year 2024 for the same farming business shows that the standard gross margin is EUR 8,900 (< EUR 9.600).
The CCSS informs the self-employed farmers/policyholders that they are exempt from affiliation effective from 01.01.2025. Upon request, the policyholder can ask to be affiliated, and therefore waive their exemption from affiliation.
Voluntary entry to the Employers' Mutual Insurance (Mutualité des employeurs - MDE)
Farmers may register voluntarily with the MDE so they are covered against loss of income due to illness. If this is the case, any assistants and partners will also be registered. Entry terms and procedures can be found under the heading 'Opting for the Employers' Mutual Insurance'.
Forms
Antrag auf Beitrittserklärung