Setting up a direct debit for social security contributions

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).

Persons concerned

Any person (natural or legal) who has a contributor's account with the CCSS.

How to proceed

A direct debit to pay social security contributions can be set up using a 'Direct debit mandate' form. There are two versions of this form:

the 'SEPA-Core direct debit mandate for natural persons', which is for use by the self-employed, partnerships, private households and voluntarily insured individuals;
the 'SEPA-Core direct debit mandate for legal persons', which is for use by companies, associations, public authorities, etc.

These SEPA Direct Debit mandates can be set up with any bank offering this type of payment (full list of participants).

How the direct debit works once it is activated

When the monthly statement is issued, the CCSS collects the amount owing given in the 'OVERALL BALANCE' section at the earliest 7 days after the date which appears at the bottom of the first page of the statement:

If there are insufficient funds in a bank account, the CCSS carries the balance to be paid over to the following month and collects the 'OVERALL BALANCE' by executing the direct debit when the net monthly statement is issued. As well as the social contributions for the current month, this 'OVERALL BALANCE' also includes the outstanding amount from the last monthly statement.

Useful information

The holder of the bank account can cancel the amount collected by direct debit. To do so, they must present the request for reimbursement of this amount to their bank within 8 weeks of the date it was debited from their account.

Changing or cancelling a direct debit mandate

A person who wishes to change the bank account from which the direct debit is taken should send a new direct debit mandate to the CCSS, indicating the new bank account to debit.

A person who wishes to cancel their direct debit mandate should send a new direct debit mandate form ticking the box 'cancel the SEPA-Core direct debit mandate'.

The form can be sent via the contact page or by post.

Temporary suspension of a direct debit mandate

The direct debit mandate will be temporarily suspended by the CCSS:

for one month, for self-employed workers, in the event of a recalculation of more than EUR 2,500. If the person concerned takes no action, the direct debit mandate will be automatically reactivated after this one-month period;
if a debt settlement plan is active, for self-employed workers;
in the event of a forced recovery procedure.

If the direct debit mandate is suspended outside of these circumstances, you should contact your bank.