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:

• the invoice for January 2023 shows the contributions for November 2022, the reversal of the advance payment for November 2022 and the advance payment for December 2022;
• the invoice for February 2023 shows the contributions for December 2022 and the reversal of the advance payment for December 2022;
• the invoice for March 2023 shows only the contributions for January 2023.

For more details on the payment of social security contributions, you can consult our dedicated information page.