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 and all civil servants are covered against the following risks:
- illness-maternity;
- work accident;
- dependency;
- pension.
Persons concerned
Any employer hiring staff, namely:
- civil servants employed by the State, municipalities or intermunicipal associations;
- employees or agents employed by the State, municipalities, intermunicipal associations, public institutions and Luxembourg National Railway (Chemins de fer luxembourgeois - CFL);
- employees hired on fixed-term or permanent contracts;
- army volunteers;
- police volunteers;
- apprentices;
- pupils or students;
- occasional workers;
- workers with disabilities employed in sheltered workshops.
Under certain conditions, this also applies to employers who hire:
- trainees, for whom there is a distinction between:
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
When using the 'DECAFF' procedure, the employer must know the employee's social security number. Otherwise, the employer must first obtain a social security number via the 'DEMMAT' procedure.
When using the declaration of entry form for employees of the public sector, if the employee does not have a Luxembourg social security number at the time of affiliation, the employer must:
- 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).
A confirmation is sent automatically to the employee and the employer once their affiliation has been registered.
In case of an affiliation of a municipal or state civil servant:
The employer must clearly indicate on the declaration of entry whether the person concerned is subject to the special pension scheme (entry into service from 1 January 1999) or the special transitional pension scheme (entry into service before 1 January 1999).
This distinction becomes very important for the declaration for the 13th month (please see features specific to the public sector).
It is compulsory for civil servants and employees of public establishments treated as civil servants to have healthcare and work accident coverage. Contributions for dependency insurance are also due. As they benefit from continued wage payment without time limitation, they do not pay contributions for health cover - cash benefits and the public sector employer does not contribute to the Employers' Mutual Insurance (Mutualité des employeurs - MDE) for these persons.
They benefit from special pension schemes and do not pay contributions for the general scheme to the National Pension Insurance Fund (Caisse nationale d'assurance pension - CNAP). As a result, the CCSS does not collect contributions for this risk.
Civil servants have had work accident coverage under the General Accident Insurance Scheme (Régime général de l’assurance accident) since 2011. Therefore, the CCSS collects the corresponding contributions in the same way as for other social security risks.
In case of an affiliation of a municipal or state employee hired under the status of a private employee:
The employer must inform the CCSS whether or not the person concerned benefits from the continued wage payment in the event of illness without time limitation, for the purposes of affiliating the employer to the Employers' Mutual Insurance.
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 the declaration of exit form.
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). This also applies to persons who receive continued wage payment without time limitation.
Fines for late declarations
In case of late submission of a declaration of entry or exit, a fine may be imposed.
Forms
Déclaration d'entrée pour salarié du secteur public
Déclaration de sortie