Invoicing
General information
Every month, farmers receive an account statement for payment of their own social security contributions and those of their enrolled staff. You can see the current contribution rates here.
Account statements are sent 2 months after the month invoiced.
For example: the social security contributions for March are demanded on the account statement for May, the social security contributions for April on the June account statement, and so on.
Farmers are required to pay the balance demanded within 10 days of the account statement being issued, even if they have a query.
Contributions that are not paid by the due date incur default interest, starting from the 1st day of the 1st month following the due date. The interest rate on late payments is set at 0.6% per whole calendar month; fractions of months are disregarded.
Payment/reimbursement of contributions
The account statement shows the previous balance, payments made, reimbursements from the Employers' Mutual Insurance Scheme (Mutualité des employeurs - MDE), monthly charges, any contributions to the Chamber of Agriculture (Chambre d'Agriculture) and any adjustments.
The amount shown as 'overall balance' in the 'DEBIT' column is the amount to be paid. If the 'overall balance' appears in the 'CREDIT' column, the balance is owed to the farmer. The farmer may opt for a full or partial reimbursement. Further information can be found in the 'Front of the account statement' section.
Farmers must pay the balance demanded within 10 days of the account statement being issued, even if they have a query. In certain circumstances, they may request to pay their debt in instalments (payment schedule).
Farmers may choose to pay their social security contributions by direct debit, to make payments more straightforward. Once the direct debit has been activated, the account statement states at the bottom of the page that the balance will be collected directly by the bank.
Completing transfer/payment orders
In order to allow the Social Security Centre (Centre commun de la sécurité sociale - CCSS) to keep an accurate record of payments, the payer must:
- clearly indicate the contributor's account number on the transfer or payment order (e.g. 8123XXXXXX80);
- make a separate payment order for each contributor's account.
| BANK | IBAN | BIC |
|---|---|---|
| Banque et Caisse d’Epargne de l’Etat, Luxembourg | LU83 0019 1002 0050 6000 | BCEELULL |
| BGL BNP Paribas S.A. | LU75 0030 1569 7866 0000 | BGLLLULL |
| Banque Internationale à Luxembourg S.A. | LU77 0029 1014 6730 0000 | BILLLULL |
| POST Luxembourg | LU09 1111 0706 0081 0000 | CCPLLULL |
| Banque Raiffeisen | LU79 0090 0000 0090 0001 | CCRALULL |
| ING Luxembourg | LU89 0141 9166 4000 0000 | CELLLULL |
Farmers may always choose to pay their social security contributions by direct debit, to make payments more straightforward.
Account statement
Front of the account statement
The front of the account statement shows the date of the statement, the previous balance, payments, social security contributions, interest, contributions to the Chamber of Agriculture (Chambre d'Agriculture), the new balance, manual transactions, any adjustments and any reimbursements from the Employers' Mutual Insurance Scheme (Mutualité des employeurs - MDE).
Back of the account statement
The back of the account statement shows the social security contributions itemised by the type of social security cover for the given month ("contributions for the month of") and a breakdown of any adjustments for previous periods.
Overview of account statements
The overview of account statements contains the key details from account statements, namely: date of the statement, previous balance, payments, contributions, interest, reimbursements from the MDE, new balance and manual transactions.
Farmers may request an overview of account statements, which they will receive within 3 working days. It is sent to the farmer's address registered with the CCSS ('Change of address').
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