Registration of employers

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In order to recruit staff, a business must submit an operating declaration to theJoint 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.


Preliminary steps

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

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:
  • the description of the company's activity, etc.

Supporting documents

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).

Note: the operating declaration enables the business to register with the CCSS as an employer. This declaration should not be mistaken with the declaration of start of employment which must be submitted for every newly recruited employee so that they can be registered with the social security.

Compulsory registrations

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.

Online services and forms

Who to contact

Joint Social Security Centre

  • Joint Social Security Centre
    4, rue Mercier L-2144 Luxembourg Luxembourg
    L-2975 Luxembourg
    Phone: (+352) 40141-1
    08.00 - 16.00
    Email address:
    Closed ⋅ Opens Monday at 8.00
    8.00 to 16.00
    8.00 to 16.00
    8.00 to 16.00
    8.00 to 16.00
    8.00 to 16.00

    The reception desks can only be visited by appointment.

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