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 'Amount to be paid before DD.MM.YYYY' on the account statement must be paid within 10 days of the account statement being issued, even in case of a contestation. Under certain conditions, a payment schedule can be granted.

If 'Balance in your favor' appears on the account statement, the balance is in favour of the employer. They may opt for a full or partial reimbursement. Further information can be found in the 'Front of the account statement' section.

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 reimbursement in favour of the employer, a settlement instalment plan, or a zero balance), the previous overall balance, the details of the accounting transactions, the new overall balance, as well as the CCSS bank account numbers.

Back of the account statement

The back side of the account statement (as well as the following pages) explains in detail the various accounting transactions, including recorded payments, social security contributions broken down by social risk for the indicated month (“contributions for the staff employed for ‘month year’”), interest (late payment interest), and detailed contribution adjustments, if any, for previous periods.

For more details regarding the new layout of the employer account statement (since March 2025), please consult our "Account statement" section.

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.