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Competent pension funds GENERAL SCHEME National retirement insurance fund

Incapacity for work covered by the National Health Fund - maternity leave (including exemption from work for pregnant women); - employee sick leave

Annual contribution threshold the maximum annual income taken into account when calculating contributions for health, pension and work accident

Le gérant d’une société à responsabilité limitée (S.à r.l.) ou assimilée est considéré comme salarié s’il est le détenteur de l’autorisation d’établissement et détient moins de 25% des parts sociales, ou bien s’il n’est pas le détenteur de

customer account with the CCSS where credits and debits relating to the insured's affiliations are recorded

calculation amending social security contributions, following an adjustment to the basis for calculation

Occasional farm workers Occasional farm workers are persons employed on the farm who: have another professional activity and help out on the farm