The professional income is the base for the calculation of social security contributions for self-employed persons.
The base for calculating social security contributions, known as the contribution base, derives from the self-employed person's professional income.
Each month, self-employed persons receive an account statement (invoice) for paying their social security contributions.
Self-employed persons may settle a late payment immediately or stagger payments of a significant amount over a settlement instalment.
Information on the reimbursement of contributions exceeding the contribution threshold and the reimbursement of a credit balance.
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.
Last update 17.02.2025
