Claiming reimbursement of social security contributions exceeding the contribution threshold

A self-employed person who pursues one or more activities (as self-employed or as an employee), or who receives a pension alongside their self-employed activity, is entitled to reimbursement of the part of the contributions exceeding the contribution threshold.

Preliminary steps

The self-employed persons must have previously declared their professional income to the Luxembourg Inland Revenue (Administration des contributions directes - ACD) for the fiscal year in question.

Persons concerned

A self-employed person who

• carries out several activities, and whose combined income exceeds the maximum contribution threshold;
• receives an old-age pension, and whose combined income and pension exceed the maximum contribution threshold.
  

How to proceed

Combining self-employment and paid employment

An insured person who carries out one or more professional activities, including one as a self-employed, is entitled, at their request and per calendar year, to reimbursement of the share of health insurance and pension insurance contributions exceeding the contribution threshold.

If the annual contribution threshold is exceeded, a request for reimbursement is automatically attached when the career statement is sent. The request can only be submitted to the Social Security Centre (Centre commun de la sécurité sociale - CCSS) for closed fiscal years.

The final reimbursement can only be made

• after notification of the final self-employed income from the ACD for the fiscal year in question
  

or

• when the income from the activity as an employee alone reaches the contribution threshold for all the risks.
  

Combining an old-age pension with self-employment

An insured person is entitled, at their request (Pdf, 111 Kb) and per calendar year, to reimbursement of the part of healthcare contributions exceeding the maximum contribution threshold.

A reimbursement is only possible if the fiscal year is closed and not for the current year. The reimbursement will only be made after notification of the final professional income from the ACD.

The retired self-employed person must enclose a copy of their pension certificate for the fiscal year in question with the application form for reimbursement.

Forms