New account statement presentation from March 2025
From March 2025 onwards, your account statements will have a new design to provide you greater clarity in the information provided and a better overall understanding of your statement:
- a modernised design for easier reading,
- an optimised structure that intuitively groups essential information,
- improved readability to quickly find the data you need.
How to read and understand your account statement?
Discover, through the example below, how to interpret each section of your account statement.
1. Employer registration number
The employer registration number is the unique identification number of the employer in question
(to be indicated with each payment).
2. Date of account statement
The account statement is issued and sent with a two-month gap following the invoiced month.
3. Type of account statement
Cotisations employeur (Employer contributions) refer to the type of contributions.
4. Amount payable before
The payment deadline is the due date by which the payment must be made. The employer is required to pay the claimed balance within 10 days after the issuance of the account statement, even in case of disputes (Article 428 of the social security law code (article 428 of the social security law code (Code de la sécurité sociale, CSS)).
Several payment scenarios exist:
Bank transfer
The employer must pay the indicated amount by bank transfer, specifying their employer registration number.
SEPA direct debit
The indicated amount will be collected via SEPA direct debit.
Refund
The indicated amount may be reimbursed to the employer upon submission of a "Refund form for natural / legal persons", accompanied by a bank account identification document (relevé d'identité bancaire (RIB)), which can be downloaded from our website under "Forms". If no reimbursement is requested, the amount will be used to cover the balance of the next account statement.
Settlement instalment
The indicated amount must be paid by bank transfer by the employer. It consists of the current month's contributions and the monthly instalment of the ongoing settlement instalment. This instalment has already been communicated to the employer in advance. This is a minimum amount to be paid. Since the employer has a debt towards the CCSS, they may pay a higher amount to settle their debt more quickly.
Zero balance
The current overall balance is 0.00 EUR. No further action is required from the employer.
5. Amount
The total amount for the given month corresponds to the total sum that the employer must pay before the payment deadline, or the amount that the employer can request as a reimbursement. The total amount payable corresponds to the "Nouveau solde global" (New overall balance) found at the bottom of the first page of the account statement.
6. Previous overall balance
The previous overall balance corresponds to the balance carried forward from the last account statement.
7. Transaction details
These are the accounting transactions carried out and recorded since the last account statement.
8. New overall balance
The new overall balance corresponds to the total amount payable for the given month after accounting for recent transactions such as payments, calculated contributions, reimbursements, adjustments, etc.
9. Bank accounts
The various bank accounts of the CCSS for the payment of contributions.
10. Recorded payments
All payments recorded and taken into account by the CCSS before the issuance of the new account statement. The four most recent payments are displayed in descending order based on value date. If more than four payments have been made, these are grouped in the last line "Cumul paiements antérieurs" (Cumulative previous payments). The sum of recorded payments is deducted from the total amount due and helps calculate the new overall balance.
11. Contributions for employed staff for
Details of the contributions due for the given month for employed staff.
12. Late payment interest
The employer must pay the balance indicated on the monthly CCSS account statement within 10 days of its issuance. Contributions not paid by the due date accrue late payment interest starting from the first day of the first month following the due date. The interest rate is set at 0.6% per full calendar month (article 428 of the social security law code (Code de la sécurité sociale, CSS)).
13. Contribution adjustments
These are recalculations of contributions following the declaration of new elements serving as the calculation basis (e.g., salary, entry/exit, etc.).