Invoicing

General information

Each month, employers receive an account statement (invoice) for payment of the social security contributions corresponding to the wages that have been paid. Current contribution rates can be consulted here.

The account statement is sent with a time lag of 2 months between the month invoiced and the month in which the account statement is issued.

 

Example: the social security contributions for the month of March are requested on the account statement for May; the social security contributions for April appear on the June account statement, and so on.

 

It is required to pay the balance within 10 days of the account statement being issued, even in the event of a contestation.

Payment/reimbursement of contributions

The account statement shows the previous balance, payments made, monthly charges, any adjustments and, where applicable, reimbursements from the Employers' Mutual Insurance (Mutualité des employeurs - MDE). Further information can be found in the 'Front of the account statement' section.

The amount shown as the 'overall balance' in the 'DEBIT' column is the amount to be paid. If the 'overall balance' figure appears in the 'CREDIT' column, the balance is in favour of the self-employed person and can be reimbursed partially or in full.

It is required to pay the balance within 10 days of the account statement being issued, even in the event of a contestation. Under certain conditions, a payment schedule can be granted.

Contributions that are not paid by the due date will incur default interest, starting from the 1^st day of the 1^st month following the due date. The default interest rate is set at 0.6% per full calendar month, with fractions of months being disregarded.

After 4 unpaid monthly account statements, the CCSS will initiate enforced recovery proceedings.

Employers may choose to pay their social security contributions by direct debit, in order to facilitate payments. Once the direct debit has been activated, the account statement specifies at the bottom of the page that the balance will be collected via a pre-authorised debit by the bank.

 

Completing transfer/payment orders

In order to enable the Social Security Centre (Centre commun de la sécurité sociale - CCSS) to record payments correctly, the payer must:

• clearly state the contributor's account number on the transfer or payment order; for employers it is their registration number followed by '99';

 

Example: 20192231XXX99; 19750101XXXXX99

 

• make a separate payment for each contributor's account.

 

Example: if an employer has several contributor's accounts, e.g. company A (20102231XXX99) and company B (20192231XXX99), they must make a transfer/payment for account A 20102231XXX99 and another transfer/payment for account B 20192231XXX99)

 

 

Employers may always choose to pay their social security contributions by direct debit, in order to facilitate payments.

Account statement

Front of the account statement

The front side of the account statement is presented as a summary and provides information on the employer registration number, the date of the account statement, the amount to be paid (or, depending on the situation, a refund in favor of the employer, a settlement instalment, or a zero balance), the previous overall balance, the details of accounting transactions, the new overall balance, and the bank account numbers of the CCSS.

Back of the account statement

The reverse side of the account statement (as well as the following pages) provides a detailed explanation of the various accounting transactions, including recorded payments, social security contributions broken down by social risk for the specified month (“contributions for employed staff for ‘month year’”), interest (late payment interest), and details of any adjustments for previous periods.

Overview of account statements

The overview of account statements (only provided on request) contains the key information of the specified account statements, namely: date of issue, previous balance, payments, contributions, interest, reimbursements from the MDE, new balance, manual transactions, the contribution for the professional chambers.

Employers can request an overview of account statements, which they will receive within 3 working days.