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What the employer declares to the CCSS and to the tax authority, before the first hire and then every month.
By filing an employer registration (déclaration d'exploitation) with the Joint Social Security Centre (Centre commun de la sécurité sociale, CCSS).
For each employee hired, with the CCSS.
A payslip given to the employee, salaries declared to the CCSS, and tax withheld and paid over.
You register with the CCSS, by filing an employer registration, before you hire your first employee.
It is in writing, and signed no later than the employee's first day of work.
It cannot be lower than the social minimum wage (salaire social minimum), whose amount follows wage indexation.
Given to the employee every month. It shows how the pay was calculated, the period, the hours and the rate of pay.
The previous month's salaries are declared to the CCSS within 10 days.
The employer withholds the tax, declares it and pays it to the direct tax authority (Administration des contributions directes), online on MyGuichet.lu.
Good to know. The withholding tax return is monthly, quarterly or annual, depending on the amount withheld. Each employee's tax withholding card (fiche de retenue d'impôt) is made available to the employer electronically.
A cross-border employee (frontalier) who works in Luxembourg is normally covered by Luxembourg social security. For working from home in their country of residence, two thresholds apply: one for tax, one for social security.
34 days a year outside Luxembourg, for residents of France, Belgium and Germany. Above that, the salary for all days worked outside Luxembourg is taxed in the country of residence, from the first day.
Below 25% of working time in the country of residence, nothing changes. From 25% to under 50%, Luxembourg cover can be kept, at the employer's request.
Agir Comptanuel prepares payslips and makes the declarations to the Joint Social Security Centre, including for your cross-border employees. We can also help you draft employment contracts.
For your part, you send us the hours, absences, arrivals and departures.
The employer registers with the Joint Social Security Centre before hiring, signs a written employment contract, then declares the employee's start within 8 days.
Within 8 days of hiring, by filing a starting declaration with the Joint Social Security Centre.
Yes. It is drawn up in writing for each employee, no later than their first day of work.
For tax, 34 days a year outside Luxembourg for residents of France, Belgium and Germany. For social security, under 25% of working time with no formalities, and up to under 50% at the employer's request.
Yes. Agir Comptanuel prepares the payslips and makes the declarations on the employer's behalf.
Read also: Setting up a company in Luxembourg · VAT in Luxembourg · Annual accounts
Page written by Liliya Olinger, chartered accountant (expert-comptable), manager and partner of Agir Comptanuel, and Patrick Meunier, founder and managing director of the Agir group. Last updated: 9 November 2026.
General information for guidance only. It does not replace advice tailored to your situation.
