To affiliate employees, employers must register with the Social Security Centre (Centre commun de la sécurité sociale - CCSS) in order to obtain a special registration number, the 'employer registration number' (matricule employeur).
Employers hiring staff must submit a declaration of entry to the Social Security Centre (Centre commun de la sécurité sociale - CCSS) within 8 days of hiring.
Each month, employers must declare to the Social Security Centre (Centre commun de la sécurité sociale - CCSS) the gross wages paid to their employees and the exact number of paid hours of work for the previous month.
Each month, employers receive an account statement (invoice) for payment of the social security contributions.
Employers must declare their employees' periods of incapacity for work to the Social Security Centre (Centre commun de la sécurité sociale - CCSS).
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).
Any person (natural or legal) with a credit balance on their contributor's account with the Social Security Centre (Centre commun de la sécurité social - CCSS), may ask for it to be paid into their bank account.
Employers wishing to send their employees to work outside Luxembourg must declare this activity to the Social Security Center (Centre commun de la sécurité sociale - CCSS).
Last update 28.10.2025
