Health & Safety-Social Security
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.
As of 1 July 2023, German cross-border commuters will be able to remain affiliated to Luxembourg social security if they work less than 50% of their actual working time from their country of residence.
In order to determine whether development work may have an impact on archeological heritage, the project owner must submit a request for an archaeological assessment of the planned work.
The social security institutions and administrations have moved.