Hiring staff

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.

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

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

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

Persons concerned

• Any employer hiring staff, namely:
  • employees;
  • apprentices;
  • pupils or students;
  • occasional workers;
  • seafarers employed on a ship navigating under the Luxembourg flag;
  • development workers and those involved in peacekeeping operations;
  • workers with disabilities employed in sheltered workshops;
  • persons pursuing a secondary culture or sports-based activity;
  • young volunteers.

• Under certain conditions, this also applies to employers who hire:
  • trainees, for whom there is a distinction between:
    • internships carried out as part of their studies;
    • non-student internships.

• In certain circumstances, managers or directors.

How to proceed

Declaration of entry

Employers hiring paid employees must submit a declaration of entry to the CCSS within 8 days of hiring. To do this, an employer can:

• submit an electronic declaration of entry via SECUline ('DECAFF' procedure)

or

• submit an online declaration of entry via the MyGuichet.lu procedure called "CCSS: Declaration of entry" (provided that a certified CCSS business eSpace is available).

or

• submit the declaration of entry form for employees of the private sector (Pdf, 152 Kb).

Unknown social security number

For EU, EEA and Swiss nationals:

• Declarations via SECUline: obtain a social security number in advance via the "DEMMAT" procedure. More information is available in the “Frequently Asked Questions” section of the "New employees" page.
• Declarations via MyGuichet.lu: complete the procedure "CCSS: request a social security number for an insured person"
• Declarations via paper form:
  • provide the employee's date of birth (year, month, day) on the declaration of entry form;
  • attach a colour copy of their identity document (identity card or passport).

For non-EU, EEA and Swiss nationals :

The social security numbers of non-EU, EEA and Swiss nationals are created by the General Department of Immigration in order to check whether the person in question requires a residence permit as a resident or a work permit as a cross-border commuter in Luxembourg. The General Department of Immigration informs the employer of the social security number created if the non-EU, EEA and Swiss national (hereinafter referred to as "the applicant") may work in Luxembourg without first having to apply for a work or residence permit; or if the applicant must first submit an application for a work or residence permit in due and proper form. The declaration of entry may be made with the social security number created by the General Department of Immigration for the applicant either as soon as the social security number is created if no work or residence permit is required, or after the required work or residence permit has been obtained. Information on the procedure for applying for a residence or work permit is available on the following website: https://guichet.public.lu/en/citoyens/immigration.html

After obtaining the social security number and, where applicable, the residence or work permit required for the applicant, the employer must submit the declaration of entry.

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

Declaration of exit

Employers must declare the exit of any working relationship within 8 days of the contract ending. To do this, an employer can:

• submit an electronic declaration of exit via SECUline ('DECAFF' procedure)

or

• submit an exit declaration online via MyGuichet.lu (“CCSS: Déclaration de sorite”) (provided a certified CCSS business eSpace is available)

or

• submit the declaration of exit form (Pdf, 134 Kb).

The exit date corresponds to the last day of the working relationship or the last day of the legal notice period.

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

It should be noted that for employees on sick leave or maternity leave, no declaration of exit is required as long as the period of absence is compensated by the National Health Fund (Caisse nationale de santé - CNS).

Fines for late declarations

In case of late submission of a declaration of entry or exit, a fine may be imposed.

Procedures

Forms