Applying for reimbursement of social security contribution payments

Insured persons who do not fulfil the contribution-period requirements for an old-age pension by the date of their 65 th birthday or, on the contrary, insured persons who have exceeded the maximum contributory amount for their contributions history, may apply for the reimbursement of 1) contributions they have paid into their account or 2) contribution over-payments, but excluding the share paid by the public authorities.

Who is concerned

  • Insured employees or self-employed workers whose pension contributions history is incomplete and who have not benefited, whether in Luxembourg or abroad, from pension payments based on the periods of pension insurance, may choose to be reimbursed if they decide not to continue working to complete their contributions history if they have a contribution period of less than 10 years which is needed to receive a personal pension.
  • Insured employees or self-employed workers who have overpaid for their contributions history may claim reimbursement of the surplus contributions in the following cases:
    • if they have exceeded the maximum payable as a result of a combination of activities during the course of their contributions history;
    • if they are salaried employees while receiving an old-age pension.

Prerequisites

In theory, applications for reimbursement can only be made if the person:

  • is at least 65 years of age at the time of the application;
  • have not benefited and do not currently benefit, in Luxembourg or abroad, from a personal pension based on the periods of pension contributions.

Deadlines

Applications for reimbursement must be submitted by the time the pension is paid, or else rights to it will be lost.

How to proceed

Procedure

Applications for reimbursement of contributions must be sent by post to the pension fund to which the insured person last contributed.

Before issuing a refund, that pension fund will then calculate the amount contributed by the employee and employer. The total amount is adjusted for the cost of living.

Reimbursement at the age of 65

Incomplete contributions history

If, after the age of 65, an insured person does not fulfil the age condition for the granting of an old-age pension, and has not benefited, in Luxembourg or abroad, from pension payments based on the contribution periods, the contributions actually paid into their account, excluding the part borne by the public authorities, may be refunded to them. After the refund is paid, all rights to benefits are lost.

If the maximum contribution amount is exceeded

Where, after the combination of several activities or benefits for which contributions are required (such as two part-time jobs), the total contribution base of an insured person exceeds the maximum amount payable, the difference is not taken into account when the pension is calculated, but the insured person is entitled to a refund of the overpaid contributions. Applications are generally made per calendar year (one application per year) and must be submitted by the time the pension is awarded. It is therefore advised that you make a one-time request at the end of each year.

Reimbursements in the event of salaried work

If the beneficiary of a normal old-age pension is employed, they are entitled to a refund of contributions paid after the date of their 65th birthday. A refund consists exclusively of the insured person's share of the contributions and is not adjusted by the cost-of-living index. Applications may be submitted each calendar year.

Repayment of reimbursements

Persons who have previously applied for reimbursement of half of the contributions made to their account may reactivate the rights to the un-refunded portion if they have completed a new 48-month contributions period for the mandatory or continued insurance.

They may also pay back the amount of the recalculated reimbursed contributions by submitting an application for repayment of reimbursed contributions to the pension fund to which the applicant last contributed before the reimbursement.

The amount paid back includes the amount of the reimbursed contributions after application of a compound interest rate of 4% per full year, starting from the year following that in which the contributions were reimbursed until the end of the year preceding that in which the contributions were paid back. Social contributions that are paid back are tax deductible as a special expense.

The reimbursed contributions must be settled within 3 months of notification of the decision by the National Pension Insurance Fund, or they will be forfeited.

Appeals

In case of a dispute, an appeal may be filed with the Management Committee of the National Pension Insurance Fund (Caisse nationale d'assurance pension) within 40 days of the notice of the decision.

The decision of the chairman of the Management Committee may be appealed before the Council of Arbitration of Social Security (Conseil arbitral de la Sécurité sociale – CASS). An appeal may be lodged against the ruling of the CASS with the High Council of Social Security (Conseil Supérieur de la Sécurité Sociale).

All appeals must be made in writing within 40 days of the notice of the decision or the ruling. Beyond that time frame, no appeals are accepted, and the decision becomes final.

Forms / Online services

Demande en obtention d'une pension personnelle

Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.

Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement

Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.

En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.

Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 1 Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.

Antrag auf Gewährung einer persönlichen Pension

Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.

Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.

Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.

Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.

Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.

Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette).

Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.

Who to contact

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