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  1. Ceasing an activity

    Farmers - Starting or ceasing an activity

    Persons who stop working on a farm or are reducing their farming activity must inform the Social Security Centre (Centre commun de la sécurité sociale - CCSS).

  2. Farm income and contribution base

    Farmers - Social security contributions

    Farm income determines the contribution base for calculating the farmers' social security contributions.

  3. Affiliation

    Farmers - Starting or ceasing an activity

    People who carry out an agricultural activity on their own name must affiliate with the social security system.

  4. Requesting the reimbursement of a credit balance

    Farmers - Social security contributions

    Any person (natural or legal) with a credit balance on their contributor's account with the Social Security Centre (Centre commun de la sécurité social - CCSS), may ask for it to be paid into their bank account.

  5. Working abroad

    Farmers

    Farmers who pursue their professional activity abroad must report this in advance to the Social Security Centre (Centre commun de la sécurité sociale - CCSS).

  6. Invoicing

    Farmers - Social security contributions

    Every month, farmers receive an account statement for payment of their own social security contributions and those of their enrolled staff.

  7. Social security contributions

    Farmers

    The Social Security Centre (Centre commun de la sécurité sociale - CCSS) sends farm operations a form which they use to declare their operating expenses which will be deducted from the declared farm income to work out the farmer's contribution base.

  8. Providing tax-deductible expenses

    Farmers - Social security contributions

    Each year, the Social Security Centre (Centre commun de la sécurité sociale - CCSS) sends farm operations a form which they use to declare their operating expenses which will be deducted from the declared farm income to work out the farmer's contribution base.

  9. Opting for the Employers' Mutual Insurance

    Farmers

    For farmers, the Employers' Mutual Insurance (Mutualité des employeurs - MDE) pays a replacement income while cash benefits from the National Health Fund (Caisse nationale de santé - CNS) are suspended.