In order to recruit staff, the business must submit an operating declaration to the Joint Social Security Centre (Centre commun de la sécurité sociale, CCSS) in order to register as an employer.
This operating declaration enables the CCSS to assign a registration number to the business and the risk class for its business activities.
Any new employer, natural or legal person that wishes to recruit staff for the first time.
A company that wishes to recruit personnel must:
A natural person who wishes to employ personnel must have submitted an application for a business permit to the Ministry of Small and Medium-sized Businesses (Ministère des Classes moyennes) who will automatically forward it to the CCSS.
All new employers must register with the CCSS in order to recruit personnel.
The employer must therefore submit an operating declaration within 8 days of the commencement of the 1st employee hired.
In order to do this and if the business permit application was submitted online, the employer may use the pre-filled form which is automatically generated and saved in his business e-Space.
The data to be provided in the operating declaration concern the business, the employer and the person in charge in the Grand Duchy.
NB: the operating declaration enables the business to register with the CCSS as an employer. This declaration should not be mistaken for the entry declaration which must be made for every newly recruited employee in order to register him with the social security.
The CCSS will automatically inform the accident insurance association (Association d'assurance contre les accidents - AAA) that the employer has registered.
As of 1 January 2011 businesses no longer contribute to the accident insurance with regard to the risk class of their main business activity, all fall under a single contribution rate of 1,15 %.
The CCSS also registers the employer with the employers' mutual insurance scheme (Mutualité des employeurs), which determines the contribution class applicable. Businesses are divided into 4 contribution classes. Any new mandatory affiliated member or any voluntary affiliated member is registered in class 2 until the end of the financial year following the year in which he/she joined the scheme. Subsequently, the class applicable will be reassessed each year according to the level of financial absenteeism of the staff during the past year.
Following the registration via the operating declaration, the CCSS sends a certificate of affiliation with the business registration number and the risk class allocated to the registered business address.
This certificate of affiliation can be requested at any time from the CCSS by telephone, fax or post.
An employer can also request at any time, by electronic mail:
All documents may be completed (either online or in writing) and sent by post. A form with the icon
can be signed electronically with a Luxtrust product and sent online to the competent administration together with mandatory supporting documents, where required (scanned copies in PDF format).