Any employer (or self-employed person) submitting an entry declaration to the Joint Social Security Centre (Centre commun de la sécurité sociale - CCSS) which is more than 30 days late may be fined.
Every employer (or self-employed person) must submit an entry declaration to the CCSS for every person carrying out an activity subject to registration, whether it concerns an employee, a self-employed person, interim staff or, under certain conditions, students or trainees.
A discharge declaration must be submitted to the CCSS when the activity ceases. That declaration will indicate the day when the working relationship ended as the discharge day.
No entry- or discharge declaration is due in the event of:
- absence due to illness;
- maternity leave;
- change of position if there is no change in the risk class.
Entry- and discharge declarations must be submitted to the CCSS within 8 days of the event subject to declaration.