Farm income determines the contribution base for calculating the farmers' social security contributions.
Each year, the Social Security Centre (Centre commun de la sécurité sociale - CCSS) sends farm operations a form which they use to declare their operating expenses which will be deducted from the declared farm income to work out the farmer's contribution base.
Every month, farmers receive an account statement for payment of their own social security contributions and those of their enrolled staff.
In order to simplify the payment of social security contributions, it is possible to grant a direct debit mandate to the Social Security Centre (Centre commun de la sécurité sociale - CCSS).
Any person (natural or legal) with a credit balance on their contributor's account with the Social Security Centre (Centre commun de la sécurité social - CCSS), may ask for it to be paid into their bank account.
Last update 17.02.2025
