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The advance payment of social security contributions will be abolished as of 1 January 2023. This means that companies will no longer have to pay social security contributions in advance.
This measure is intended to spread the payment of contributions more evenly and to provide financial support for employers and self-employed persons.
Future employers, self-employed persons and farmers no longer need to pay an advance payment at the start of their activity.
The invoices issued by the Joint Social Security Centre (CCSS) from January 2023 onwards will be adapted:
For more details on the payment of social security contributions, you can consult our dedicated information page.
The Betriber & Emwelt platform has made available a section dedicated to the Commodo procedures on their website.
In collaboration with LIST, the Chamber of Trades and Crafts is organising an information session and a speed dating event on the Commodo procedure for the uninitiated.
Beware: new phishing attempts concerning Guichet.lu are currently underway.