Affiliation
The employer handles all the formalities with the Social Security Centre (Centre commun de la sécurité sociale - CCSS) to affiliate their employee at the Luxembourg social security system.
For employees who do not have a social security number (13-digit number), the employer must provide a copy of an identity document for the employee along with the application for affiliation, so that the CCSS may affiliate them, i.e. create the 13-digit social security number for the person hired.
Once affiliated, the employee will be covered for the following risks:
- illness-maternity with the National Health Fund (Caisse nationale de santé - CNS);
- pension with the National Pension Insurance Fund (Caisse nationale d'assurance pension - CNAP);
- work accident with the Accident Insurance Association (Association d'assurance accident - AAA);
- dependency.
Affiliation with the Luxembourg social security system
After the affiliation is registered by the CCSS, the employee receives a letter certifying that they are affiliated with the Luxembourg social security system.
Social security card and co-insurance
The employee newly affiliated at the Luxembourg social security system receives a social security card.
Information on co-insurance can also be found on the CNS website.
Disaffiliation from social security
If the working relationship ends, the employer cancels the employee's affiliation. In this case, the employee receives a letter certifying that they are no longer covered by the Luxembourg social security system and in particular that they are no longer entitled to reimbursement of their healthcare expenses.
Information on voluntary health insurance or voluntary pension insurance can be found in the 'Voluntarily insured individuals' section.
Pension and pension insurance record statement
The National Pension Insurance Fund (Caisse nationale d’assurance pension - CNAP) is the organisation that calculates pensions. Every year, the CCSS provides employees with a pension insurance record statement containing all the income registered in Luxembourg. Employees must inform the CCSS as soon as possible of any errors they find in this statement.
Compulsory medical check-up
Unless the sector has its own occupational health service, any newly hired person must have a medical check-up with the Occupational Health Service (Service de santé au travail - STM) practitioner. This medical check-up is compulsory, regardless of the nature of the work, its purpose being to determine whether the candidate is fit to do the job in question. The application for a medical check-up must be made by the employer.
Declare wages
Every month, the employer must notify the CCSS of the gross amounts paid and the number of hours worked by each of their employees.
Based on this declaration the CCSS calculates the contributions due at the current contribution rate. The CCSS then invoices the employer for the employer's share and the employee's share.
If the employer fails to declare the salary, the CCSS informs the employee, who may then send copies of their payslips for the months concerned, in order to update their insurance record.
Every month, the employer provides their employee with a payslip showing their gross salary, social contributions, taxes and net salary.
Absences / Incapacity for work
Declaration of incapacity for work
An employee unable to work due to sickness or an accident must:
- inform their employer on the first day of absence;
- provide their employer with a medical certificate certifying their incapacity for work by the 3rd day of absence at the latest;
- send the sick note to the CNS at the latest by the end of the 3rd working day of their incapacity for work (as per postmark).
If the incapacity for work extends beyond the period initially foreseen, a new sick note must be sent to the CNS before the end of the 2nd working day following the day when the employee was initially meant to return to work.
If this deadline falls on a Saturday, Sunday or public holiday, it is extended to the next working day.
Wages during incapacity for work
Employers continue to pay employees until the end of the calendar month during which the 77th day of incapacity for work falls, for a reference period of 18 successive calendar months.
Work accidents
In the event of a work accident, the employee must inform their employer immediately. The employer must declare the work accident to the Accident Insurance Association (Association d’assurance accident - AAA).