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Transferring staff from employer A to employer B may take place following a merger of 2 companies, a change of legal form, the dissolution of a

Employers hiring staff must submit a declaration of entry to the Social Security Centre (Centre commun de la sécurité sociale - CCSS) within 8 days of hiring.

Employers must declare their employees' periods of incapacity for work to the Social Security Centre (Centre commun de la sécurité sociale - CCSS).

Employers must declare their employees' periods of professional activity outside Luxembourg (posting, pluriactivity, telework, etc.) to the Social Security Centre (Centre commun de la sécurité sociale - CCSS).

Persons concerned People who regularly carry out a professional activity in two or more Member States of the European Union (EU), the European Economic Area (EEA), Switzerland or the United Kingdom How to proceed In order to determine the applicable...

Prior to the start of the activity carried out abroad, the employer must apply for continued affiliation to Luxembourg social security by submitting:

Information on hiring staff for household chores, childcare, assisting and caring for a dependent persons, au pairs.

A person who privately employs another person to help in the household or with childcare may use the simplified administrative procedures established with the Social Security Centre (Centre commun de la sécurité sociale - CCSS) to declare staff to the social security system.

'Hours of work' example calculation For periods after 1 January 2020 On this basis, the following should be declared for December: 23 days x 8 hours =

Each month, employers must declare to the Social Security Centre (Centre commun de la sécurité sociale - CCSS) the gross wages paid to their employees and the exact number of paid hours of work for the previous month.

'Hours of work' example calculation For periods after 1 January 2020 On this basis, the following should be declared for December: 23 days x 8 hours =

Each month, employers receive an account statement (invoice) for payment of the social security contributions.

A host family that employs an au pair in their private household must use the simplified administrative procedures established with the Social Security Centre (Centre commun de la sécurité sociale - CCSS) to declare the au pair to the social security.

Employers must declare their employees' periods of incapacity for work to the Social Security Centre (Centre commun de la sécurité sociale - CCSS).

Notice of periods of non-payment The amended Law of 17 July 2020 on measures to combat the COVID-19 pandemic introduced the compulsory '3G' scheme in

Each month, employers receive an account statement (invoice) for payment of the social security contributions.

Employers are required to pay the balance demanded on the monthly account statement from the Social Security Centre (Centre commun de la sécurité

In order to simplify the payment of social security contributions, it is possible to grant a direct debit mandate to the Social Security Centre (Centre commun de la sécurité sociale - CCSS).

Contact details of foreign organisations Employees : Office National de Sécurité Sociale (ONSS)