Au pairs

A host family that employs an au pair in their private household must use the simplified administrative procedures established with the Social Security Centre (Centre commun de la sécurité sociale - CCSS) to declare the au pair to the social security.

Persons concerned

A person or family wishing to employ an au pair in their home.

Preliminary steps

A family wishing to employ a young person as an au pair must submit a request for accreditation to the National Youth Service (Service national de la jeunesse - SNJ).

How to proceed

Au pair declaration form

Under the simplified procedures, the employer may:

• carry out an authenticated procedure online "MyGuichet.lu : Employee declaration for a private household/ host family"

or

• fill in the 'Employee declaration form for a private household (Pdf, 126 Kb)' and submit it to the CCSS

The host family must attach a copy of the ministerial accreditation and a copy of the ministerial approval issued to the au pair.

The sections 'net wage' and 'hours of work' do not need to be completed.

The duration of the au pair's stay may not exceed one year.

If the au pair does not yet have a 13-digit social security number when the declaration form is submitted, the host family must:

•  provide the au pair's date of birth (year, month, day);
•  attach a colour copy of the au pair's identity document (identity card or passport).

Confirmation is sent automatically to the au pair and the host family once their affiliation has been registered.

Early termination of the au pair's stay

If the au pair's stay comes to an end before the date initially envisaged in the hosting agreement, the host family must complete the 'Declaration of exit form (Pdf, 133 Kb)', stating the actual end date of the agreement.

Social contributions, invoicing

The au pair has health cover - healthcare and accident cover. Each month, the CCSS calculates the social security contributions payable by the host family. This calculation and the account statement (invoice) are issued after 2 months.

Wage statement

In March each year, a statement of the social security contributions paid for the au pair is issued by the CCSS to the host family:

• by depositing the certificate in the eDelivery inbox of the MyGuichet.lu private space (it is essential to subscribe to the eDelivery function specifically for the CCSS beforehand)

or, otherwise,

• by post

This certificate serves as a supporting document to be provided to the Luxembourg Inland Revenue (Administration des contributions directes - ACD) entitling the holder to tax benefits in the form of a maximum fixed tax-exempt amount of EUR 5.400 per year. You can find more details on the fixed tax-exempt amount and amendments during the 2020 fiscal year on the ACD website.

Online services MyGuichet.lu