The employer must affiliate newly appointed employees with the social security administration.

This is done by sending a registration form for a private-sector employee (déclaration d'entrée pour salarié du secteur privé) to the Joint Social Security Centre (Centre commun de la sécurité sociale - CCSS) for each employee, either on paper or electronically via SECUline.

The registration form will enable the CCSS to:

• register the new employee;
• establish, collect and recover its contributions;
• distribute its contributions between the different competent institutions.

Who is concerned?

The registration form for a private-sector employee must be filled in by the employer for:

• any newly hired employee;
• any employee who returns to work following:
  • full-time parental leave;
  • unpaid leave for training purposes;
• pupils and students aged between 15 and 27 hired during school holidays (affiliated only for accident insurance);
• trainees under certain conditions. The conditions for the registration of trainees vary depending if the internship is regulated or not, on the place of residence of the trainee and on the duration of the internship.

What are the prerequisites?

On registering an employee for social security, it is assumed that:

• the employer is affiliated to the CCSS and, in consequence, has an employer registration number;
• the employer has established an employment contract with the new employee.

Declaration

An employer who hires a person in return for remuneration must, in order to affiliate him to the CCSS, submit a registration form for a private-sector employee within 8 days following the entry into service of the new employee.

In the event of late submission of the entry declaration form for employees (more than 30 days delay), the Joint Social Security Centre will fine the employer EUR 50 for each month of delay (with a maximum limit being EUR 2,500).

If, at the time of affiliation, the employee does not yet have an 'official registration number' (Luxembourg social security number) from the CCSS, the employer must:

• state on the registration form the date of birth of the employee (in the format: year, month, day);
• attach a copy of his identity document (identity card or passport).

Upon receipt of the registration form for the new employee, the CCSS will provide, in order to verify the information:

• to the newly insured employee: an acknowledgement of receipt of the registration form stating the essential data listed on this form;
• to the employer: a list of salaries, established on a monthly basis and which enables the employer to double check if all his forms have been received by the CCSS and if eventual changes have been duly implemented.

Data required

In order to complete the registration form, the employer must have the following data.

Information concerning the insured person:

• the official registration number of the insured party;

• surname and first name;

• full address.

Information on the professional activity of the insured person:

• exact description of the activity;

• number of hours worked per week;

• whether the employee carries out a manual activity or not;
  This information is used to determine the category of workers for which an additional premium must be paid to the CCSS for the benefit of the Employers' mutual insurance scheme (Mutualité des employeurs);

• the 4-digit employment code corresponding to the exact activity of the insured party according to the nomenclature ISCO-88 (International standard classification of occupations);

• country in which the insured person carries out his professional activity.

Data on the status of the insured person:

• whether the insured employee is holder of the business permit;

• whether the employee is a business manager, director or managing director;

• the percentage of shares held by the insured person in the business.