Any employer (or self-employed person) submitting a start of employment declaration to the Joint Social Security Centre (Centre commun de la sécurité sociale - CCSS) which is more than 30 days late can be fined.

Every employer (or self-employed person) must submit a declaration of start of employment 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 declaration of end of employment must be submitted to the CCSS when the activity ceases. The declaration will indicate the day of de-registration as being the day of the end of employment

No start or end of employment 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.

Start and end of employment declarations must be submitted to the CCSS within 8 days of the event subject to declaration.