Account statement

The social security number with extension 60 is the unique identification number of the insured person in question (to be indicated with each payment).

The account statement is issued and sent with a two-month gap following the invoiced month.

Cotisations indépendant (social security contributions for the self-employed) refer to the type of contributions.

The payment deadline is the due date by which the payment must be made. The self-employed 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 self-employed must pay the indicated amount by bank transfer, specifying their social security number with extension 60.

SEPA direct debit

The indicated amount will be collected via SEPA direct debit.

Refund

The indicated amount may be reimbursed to the self-employed person 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 self-employed. 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 self-employed in advance. This is a minimum amount to be paid. Since the self-employed 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 self-employed.

The total amount for the given month corresponds to the total sum that the self-employed must pay before the payment deadline, or the amount that the self-employed 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.

The previous overall balance corresponds to the balance carried forward  from the last account statement.

These are the accounting transactions carried out and recorded since the last account statement.

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.

The various bank accounts of the CCSS for the payment of contributions.

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.

The self-employed 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)).

Details of the contributions due for the given month for the self-employed and the assisting spouse or partner.

These are recalculations of contributions following the declaration of new elements serving as the calculation basis (e.g., income, entry/exit, etc.).