Employer registration

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).

Persons concerned

Any new employer, whether a natural person, legal person or otherwise, wishing to hire an employee for the first time (employers in a sole partnership, companies, associations, co-ownerships, de facto associations, medical practices etc.).

Prior steps

Companies or natural persons whose activity is subject to authorisation of establishment provisions and who wish to hire staff must first apply for their trading authorisation from the Ministry of the Economy, General Directorate for Small and Medium-Sized Enterprises.

How to proceed

Operating declaration

The employer must submit an operating declaration (Pdf, 122 Kb) before hiring staff.

If the employer has their registered office in Luxembourg, only deeds not entered in the Trade and Companies Register should be attached to the application. Employers not based in Luxembourg must enclose a current copy of their official entry in the foreign Trade and Companies Register (e.g. the K-bis extract for France).

Mandatory affiliation for employers

Every employer is obliged to be affiliated with the Accident Insurance Association (Association d’assurance accident - AAA), the Employers' Mutual Insurance (Mutualité des employeurs - MDE) and an occupational health service.  

The base contribution rate for work accident insurance applies at the start of the activity. This rate may be reduced or increased by an individual multiplication factor, known as the bonus-malus factor, which the AAA provides to each employer.

The Employers' Mutual Insurance has 4 contribution classes. All newly-affiliated employers pay Class 2 contributions, in the understanding that the applicable contribution class is reassessed every year depending on the employer's financial absence rate.

Employers are automatically registered with the Multi-sector Occupational Health Service (Service de santé multisectoriel - STM), unless they submit a certificate proving registration with another occupational health service within 3 months of registering with the CCSS.

Confirmation of registration

The CCSS sends the employer a confirmation letter after the registration, indicating the employer registration number (matricule employeur) assigned to the employer.

Modifications or changes

The employer registration number is valid for the full duration of the company's existence, except where there is a change to its legal form. In this case, a new operating declaration is required.

If there is a change of the company name, registered office or mailing address, a simple notification must be sent to the CCSS as soon as possible.

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