General information
Each month, self-employed persons receive an account statement (invoice) for paying their social security contributions. Current contribution rates can be consulted here.
The account statement is sent with a time lag of 2 months between the month invoiced and the month in which the account statement is issued.
For example: the social security contributions for the month of March are requested on the account statement for May; the social security contributions for April appear on the June account statement, and so on.
It is required to pay the balance within 10 days of the account statement being issued, even in the event of a contestation.
Contributions not paid by the due date will incur default interest, starting from the 1st day of the 1st month following the due date. The default interest rate is set at 0.6 % per full calendar month, fractions of months being disregarded.
Payment/reimbursement of contributions
The account statement shows the previous balance, payments made, monthly charges, any adjustments and, where applicable, reimbursements from the Employers' Mutual Insurance (Mutualité des employeurs - MDE). Further information can be found in the 'Front of the account statement' section.
The amount shown as the 'overall balance' in the 'DEBIT' column is the amount to be paid. If the 'overall balance' figure appears in the 'CREDIT' column, the balance is in favour of the self-employed person and can be reimbursed partially or in full.
It is required to pay the balance within 10 days of the account statement being issued, even in the event of a contestation. Under certain conditions, a payment schedule can be granted.
No payment schedules will be granted if an enforced recovery measure is already in place.
Self-employed persons may choose to pay their social security contributions by direct debit, in order to facilitate payments. Once the direct debit has been activated, the account statement specifies at the bottom of the page that the balance will be collected via a pre-authorised debit by the bank.
Completing transfer/payment orders
In order to enable the Social Security Centre (Centre commun de la sécurité sociale - CCSS) to record payments correctly, the payer must:
- clearly state the contributor's account number on the transfer or payment order; for self-employed persons, this is their 13-digit national identification number followed by '60'
For example: 19701231XXXXX60
- make a separate payment order for each contributor's account
For example: if a self-employed person has a contributor's account as an employer under simplified procedures (for which their 13-digit national identification number is followed by '70') in addition to their contributor's account as a self-employed person, they must make a transfer/payment for the 19701231XXXXX70 account and another transfer/payment for the 19701231XXXXX60 account.
One of the accounts below should be used for payments to the CCSS:
| BANK | IBAN | BIC |
|---|---|---|
| Banque et Caisse d’Epargne de l’Etat, Luxembourg | LU83 0019 1002 0050 6000 | BCEELULL |
| BGL BNP Paribas S.A. | LU75 0030 1569 7866 0000 | BGLLLULL |
| Banque Internationale à Luxembourg S.A. | LU77 0029 1014 6730 0000 | BILLLULL |
| POST Luxembourg | LU09 1111 0706 0081 0000 | CCPLLULL |
| Banque Raiffeisen | LU79 0090 0000 0090 0001 | CCRALULL |
| ING Luxembourg | LU89 0141 9166 4000 0000 | CELLLULL |
Self-employed persons may choose to pay their social security contributions by direct debit, in order to facilitate payments.
Account statement
Front of the account statement
The front of the account statement shows the date of issue, the previous balance, payments, social security contributions, interest, the new balance, manual transactions, any adjustments and any reimbursements from the Employers' Mutual Insurance (Mutualité des employeurs - MDE).
Back of the account statement
The reverse side of the account statement gives details of the social security contributions per social risk for the given month ('contributions for the month of') and details of any adjustments for previous periods.
Overview of account statements
The overview of account statements (only provided on request) contains the key information of the specified account statements, namely: date of issue, previous balance, payments, contributions, interest, reimbursements from the MDE, new balance, manual transactions.
Self-employed persons can request an overview of account statements, which they will receive within 3 working days. It is sent to the address of the self-employed person as registered with the CCSS ('Change of address').