Exceeding the maximum contribution threshold

Persons concerned

• Persons with more than one salaried activity whose total income exceeds the maximum contribution threshold;
• Persons with one or more salaried activities and a self-employed activity whose total income exceeds the maximum contribution threshold;
• Persons who are receiving an old-age pension as well as exercising a professional activity whose total income from the professional activity and the personal pension exceeds the maximum contribution threshold.

How to proceed

Multiple professional activities

Anyone exercising several professional activities at the same time is entitled to be reimbursed for their personal share of the contributions on income exceeding the contribution threshold. The fact that the threshold was exceeded is recorded in the pension insurance record statement. The reimbursement must be requested by the insured employee for each calendar year separately.

The person concerned must submit a 'Reimbursement form for contributions exceeding the contribution threshold (Pdf, 111 Kb)' to the Social Security Centre (Centre commun de la sécurité sociale - CCSS), along with a bank account identification document (RIB) issued by their bank or a copy of their bank card.  

Reimbursement applies only for completed years already on the career statement and not the current year.

Combining old-age pension and other professional activities (salaried or self-employed)

A distinction is made between two situations:

• Beneficiary of an old-age pension + salaried activity, who is entitled, at their request and for each calendar year, to the reimbursement of the social contributions exceeding the contribution threshold:

for illness – healthcare coverage, by the CCSS*  

for pension coverage, by the National Pension Insurance Fund (Caisse nationale d'assurance pension - CNAP) **

• Beneficiary of an old-age pension + a self-employed activity, who is entitled, at their request and for each calendar year, to the reimbursement of the social contributions exceeding the contribution threshold:

for illness – healthcare coverage, by the CCSS*

* The person concerned must submit a 'Reimbursement form for contributions exceeding the contribution threshold (Pdf, 111 Kb)' to the CCSS, which must be accompanied by a bank account identification document (RIB) issued by their bank or a copy of their bank card and their pension or annuity certificate or tax withholding and tax credit certificate for the year in question.

** The request must be submitted to: CNAP L – 2096 Luxembourg.

Forms