Update in progress
Last updated more than 5 years ago
Any person carrying out a paid professional activity in Luxembourg must be affiliated to the Luxembourg social security bodies and administrations. A person residing in Luxembourg and carrying out his activity outside the Grand Duchy may also be affiliated to Luxembourg social security.
This affiliation at the Joint Social Security Centre (Centre commun de la sécurité sociale - CCSS) aims to provide cover for the employee in terms of sickness and maternity insurance, pension insurance, accident insurance and long-term care insurance. The CCSS is the body responsible for the registration of affiliations and collection of contributions for all social security institutions.
The contributions related to the different types of insurance are deducted directly by the employer from the insured party's income.
Moreover, family members benefit from co-insured status for sickness insurance, if they are not insured themselves.
Who is concerned
Competent socio-professional bodies and administrations
Each person carrying out a paid professional activity is affiliated to the Joint Social Security Centre (CCSS) and benefits from sickness and maternity insurance provided by the competent body responsible for their socio-professional regime.
The National Health Fund (Caisse nationale de santé - CNS or "Gesondheetskees") covers the private sector, the Public-Sector Civil Servants and Employees Health Fund (Caisse de maladie des fonctionnaires et employés publics) or the Communal Civil Servants and Employees Health Fund (Caisse de maladie des fonctionnaires et employés communaux) is responsible for the public sector and the CFL Mutual Assistance (Entraide médicale des CFL) for Luxembourg railway workers.
Employees carrying out occasional activities
Employees who carry out their activity occasionally are exempt from paying contributions to the compulsory sickness, maternity and pension insurance.
When submitting the declaration of start of employment form to the CCSS in paper format or via SECUline, the employer must tick the "occasional occupation" box in order for these employees to be exempt from affiliation.
The following are considered as employees who carry out an occasional activity:
- those who work occasionally and on an irregular basis; and
- for a specified period, established in advance and which must not exceed 3 months per calendar year.
Dependent family members covered by the principal insured residing in Luxembourg benefit from the protection related to the affiliation to sickness insurance as co-insured parties, on condition that they are not individually affiliated. This sickness insurance covers:
- the spouse;
- the declared partner;
- parents and direct or collateral relatives up to the third degree who are part of the principal insured's household;
- children entitled to family allowance;
- children under 30 years of age whose resources do not exceed the social inclusion income (REVIS) for a single person.
Carrying out an activity in various countries
A Luxembourg resident carrying out a professional activity in various Member States of the European Union (EU) is affiliated to the CCSS in Luxembourg, on condition that they carry out a substantial part of their activity in Luxembourg.
The notion of 'substantial activity' applies to:
- the working time and/or the remuneration for an employee;
- turnover, working time, income and the services provided, for a self-employed worker.
In the opposite case, when a substantial part of his activity is carried out in another Member State of the European Union, a Luxembourg resident may however take advantage of the benefits in kind in Luxembourg.
Carrying out a paid activity for an employer in Luxembourg involves compulsory affiliation of the employee to the CCSS and enables co-insured parties to benefit from sickness insurance on request.
As soon as the employee is registered at the CCSS, his health insurance covers healthcare costs and pays sickness benefit, which aims to compensate for the loss of professional income. In order to be eligible for maternity benefits, the person must already have been affiliated for least 6 months during the 12 months prior to the maternity leave or adoption leave (in the event of adoption of one or more children).
How to proceed
Carrying out a paid activity in Luxembourg
Within 8 days of the employee's entry into service, the employer must register the worker with the Joint Social Security Centre (CCSS) by submitting a start of employment declaration form for private-sector employees or for public-sector employees.
Registration of co-insured parties with social security
Each family member who is a co-insured party within the family is only registered for social security through the principal insured, i.e. the person with whom the family member lives in the same household or who sees to the family member's maintenance and education.
When these conditions are fulfilled for several principal insured parties (for example, for children whose parents both carry out a paid activity in Luxembourg), they are covered by the eldest principal insured.
In order to benefit from co-insurance, the principal insured or the person who wishes to be co-insured have to submit an application to the Joint Social Security Centre (CCSS) and state the identity and ties to the principal insured. The application can be made in person at the counter, by phone, email, fax or post. Supporting documents such as a copy of the family record book or a schooling certificate may be requested in order to allow for the person to be co-insured.
Carrying out a substantial part of the activity outside of the Grand Duchy and residing in Luxembourg
The person will be insured by the social security body of the State where he carries out the main part of his activity. However, the principal insured and his family members resident in Luxembourg are entitled to benefits in kind in Luxembourg.
To this end, it is necessary to apply to the administration in the State where the insured person carries out the main part of his activity for an S1 certificate and to submit it to the competent health insurance fund, i.e. the CNS for private-sector employees.
Where applicable, the CNS will inform the bodies and administrations of the country of affiliation of the existence of family members, in order for them to be registered as co-insured parties.
Following his official affiliation to the Luxembourg social security, the affiliated party (principal insured or co-insured party) will receive their social security card automatically.