In order to recruit staff, a business must submit an operating declaration to the Joint Social Security Centre (Centre commun de la sécurité sociale - CCSS) for the purpose of registering as an employer.
The operating declaration enables the CCSS to assign a registration number to the company - i.e. the "employer's identification number" (matricule-employeur) - and to determine the tax class for contributions corresponding to its activities.
Who is concerned
Each new employer, whether a natural or legal person, who wishes to employ staff for the first time, such as employers in their own name, companies, associations, etc.
The company or natural person whose activity is subject to the provisions of the right of establishment and who wishes to hire staff must first apply for a business permit to the Ministry of the Economy, General Directorate for Small and Medium-Sized Enterprises.
Employers must submit an operating declaration within 8 days of the date of entry of the first employee.
How to proceed
Filing an application
The employer must send an operating declaration to the CCSS on the basis of the application form or via MyGuichet.lu.
In their application, the employer indicates in particular:
- their registration number: 13-digit national identification number;
- in the case of a natural person: surname, first names, address and telephone number;
- in the case of a legal entity:
- its registration number in the Luxembourg Trade and Companies Register (RCS);
- the company name and address of its registered office;
- its date of incorporation;
- the telephone number;
- the description of the company's activity, etc.
For an employer whose registered office is in Luxembourg, only documents not registered with the RCS must be attached to the application.
Employers who do not have their registered office in Luxembourg must attach a recent copy of their official entry in the foreign trade register (e.g. the K-bis extract for France).
Each employer is obligatorily affiliated:
- to the Accident Insurance Association (AAA): the base contribution rate applies at the start of the activity. This rate can be reduced or increased by means of an individual multiplication factor known as the bonus-malus factor, which is communicated by the AAA to each employer;
- to the Employers' mutual insurance scheme (Mutualité des employeurs), which has 4 contribution classes. Each newly affiliated employer contributes in class 2 (the highest) until the end of the second financial year following that of their affiliation. The applicable contribution class is re-evaluated each year according to the employer's financial absenteeism rate;
- to an occupational health service: the employer is automatically registered with the Multi-sector Occupational Health Service (STM) unless they send a certificate of registration with another occupational health service within 3 months of their registration with the CCSS.
Confirmation of registration
Following registration, the CCSS sends a letter to the employer which:
- confirms the registration;
- informs the "matricule-employer" (employer identification number) allocated to the employer.
Modification or change
The employer's number is valid for the entire duration of the company's existence, except in the event of a change in its legal form. In this case, a new operating declaration is required.
In the event of a change of name, registered office or mailing address, a simple notification must be sent to the CCSS as soon as possible.