The employer must affiliate newly appointed employees with the social security administration.
This is done by sending a declaration of start of employment 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 declaration will enable the CCSS to:
- register the new employee;
- establish, collect and recover its contributions;
- distribute its contributions between the different competent institutions.
Temporary work agencies are required to register their temporary workers via SECUline ('DECINT' procedure).
Carry out your procedure:
With an online service
- SECUline - communication en ligne avec le CCSS
By downloading a form
- Déclaration d'entrée - salarié du secteur privé
- Déclaration d’entrée - travailleur intérimaire
The declaration of start of employment for a private-sector employee must be filled in by the employer for:
- any newly hired employee;
- any employee who returns to work following:
- 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.
Partners or directors/business managers
The declaration of start of employment for a private-sector employee must also be filled in, in the case of a company, for:
- any partner holding more than 25 % of the company shares and who is listed as business manager on the business permit;
- the members of the board of directors who are listed as business manager on the business permit.
Although these persons will have self-employed status, businesses must use the standard registration form for employees (or the 'DECAFF' procedure via SECUline) and not the registration form for self-employed workers.
The employer must register with the CCSS within 8 days following the entry into service of the 1st employee; his registration remains valid throughout the existence of the business.
An employer who hires a person in return for remuneration must, in order to affiliate him to the CCSS, submit a declaration of start of employment 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 declaration of start of employment (more than 30 days late), the Joint Social Security Centre will fine the employer EUR 50 for each month of delay (with a maximum limit being EUR 2,500).
Registration can also be done online via SECUline ('DECAFF' procedure).
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 declaration the date of birth of the employee (in the format: year, month, day);
- attach a copy of his identity document (identity card or passport).
Error or change in the situation
If there is a material error when registering an insured person (e.g. a mistake in the date of employment), the employer may issue a correction declaration by ticking the box "Déclaration rectificative" in the same form.
However, if there is a change in the registration of the insured person regarding the various social security risks (e.g.: changing from a manual to an intellectual activity), the employer must send a new registration form.
Upon receipt of the declaration of start of employment 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 declaration stating the essential data listed;
- to the employer: a list of salaries, established on a monthly basis and which enables the employer to double check if all his declarations have been received by the CCSS and if eventual changes have been duly implemented.
In order to complete the declaration of start of employment, the employer must have the following data.
Information concerning the insured person:
the official registration number of the insured party;
surname and first name;
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 new nomenclature ISCO-08 (International standard classification of occupations);
country in which the insured person carries out his professional activity.
Data on the status of the insured person:
is the business permit registered in the name of the insured person;
is the salaried worker the manager, director or assistant director responsible for daily business management;
the percentage of shares held by the insured person in the business.