Fines in the event of a late declaration for the start or end of employment to the Joint Social Security Centre (CCSS)

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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.

The CCSS will fine the employer for late submission of the form in the amount of EUR 50 for each month of delay (up to a limit of EUR 2,500).

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