Working in a household and in childcare

A person who privately employs another person to help in the household or with childcare can use the simplified administrative procedures established with the Social Security Centre (Centre commun de la sécurité sociale - CCSS) to declare staff to the social security system.

In principle, employees affiliated with the social security system are covered against the following risks:

• illness-maternity;
• work accident;
• dependency;
• pension.

Persons concerned

Any person, hereinafter 'the employer', hiring a person to work in their home, hereinafter 'the employee', for:

• household tasks;
• childcare (excluding au pairs).

How to proceed

Declaration of entry

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

no later than 8 days after hiring the person in their household.

The employer can fill in the net hourly wage as:

• a monthly wage (if fixed)  

or

• an hourly wage (if the monthly wage is not fixed).

Based on the net wage provided, the CCSS will determine the gross monthly wage, total social security contributions and the amount of withholding tax at 10%.

If the employee does not yet have a 13-digit social security number when the declaration of entry is submitted, the employer must:

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

A confirmation is sent automatically to the employee and the employer once their affiliation has been registered.

Declaration of exit

The employer must declare the end of the working relationship no later than 8 days after the end of the contract:

• by completing an authenticated procedure online "MyGuichet.lu: Declaration of exit in a private household":

or

• by using the form 'Declaration of exit (Pdf, 133 Kb)'.

The exit date corresponds to the last day of the working relationship or, where applicable, the last day of the legal notice period (ITM).

A declaration of exit is not required for an employee on sick leave or maternity leave while the period of absence is covered by the National Health Fund (Caisse nationale de santé - CNS).

A confirmation of disaffiliation is sent automatically to the employee and the employer.

These documents enable the employer and employee to check the data recorded.

Where necessary, the CCSS can be notified of any changes to be made to the number of hours or net wage:

• by completing the authenticated online procedure "MyGuichet.lu : Modification of semi-annual declarations of hours and wages in a private household"

• by returning, by post or via our contact page, the document giving the average number of hours worked per week and the net hourly wage.

The CCSS may also be notified of these changes upon their occurrence, using the contact page or by sending a letter.

Wage statement

In March each year, a wage statement for the previous year is automatically issued by the CCSS to the employee and employer:

• 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

to serve as a supporting document to be provided to the Luxembourg Inland Revenue (Administration des contributions directes - ACD).  

This statement entitles the employer 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.

Declaring an employee's illness

In the event of incapacity for work, the employee must first inform their employer.

The employee must also inform the CNS, either by telephone, if the duration of the illness is less than or equal to 2 consecutive days, or by submitting their medical certificate.

The employer continues to make wage payments as if the employee had been working.    

At the beginning of the month following the employee's incapacity for work, the CNS sends the employer (depending on whether the employer has activated eDelivery on MyGuichet.lu):

• either a notification on MyGuichet.lu to complete the procedure online in just a few minutes;
  
• or a reimbursement form by post.
  

The employer provides the hours of absence due to illness and certifies that the salary has been paid in advance.

The CNS will reimburse the employer based on the completed form. You can find more information here. The CNS informs the CCSS so it can adjust the calculation of social security contributions for the period in question.

For maternity or adoption leave, or exemption from work, the employer does not need to advance the wage.

Online services MyGuichet.lu

Forms