Entry Declaration - CCSS

What is an entry declaration? — An entry declaration is the mandatory notification sent to the Joint Social Security Centre (CCSS) to register the start of an employment relationship or self-employed activity in Luxembourg. This declaration ensures that employees are properly affiliated with the Luxembourg social security system from their first day of work, providing coverage for health insurance, pension, dependency insurance, accident insurance, and unemployment benefits.

Who must submit an entry declaration? — Every employer in Luxembourg, whether in the private or public sector, must submit an entry declaration when hiring a new employee. This obligation applies to companies, associations, public institutions, and private individuals employing household staff. Self-employed individuals working through a company structure also require entry declarations, though independent workers registered personally use a different declaration form.

When must the entry declaration be submitted? — The entry declaration must be sent to the CCSS within eight days following the employee's hire date. Late submission beyond the 30-day tolerance period results in penalties of 50 euros per month of delay, up to a maximum of 2,500 euros. Employers should submit declarations as soon as the employment contract is signed and the employee's social security number is registered.

How can an entry declaration be submitted? — Luxembourg offers two methods for submitting entry declarations:

Electronic submission via SECUline: Employers use the DECAFF procedure through the secure SECUline platform to transmit entry and exit declarations electronically. This method requires the employee's 13-digit social security number (matricule). If the employee lacks a social security number, employers must first obtain one through the DEMMAT procedure, which may also require submitting an identity document copy via the CARTID procedure. The CCSS processes electronic declarations quickly and returns confirmation or error notifications through the AFFRET file.

Paper submission: Employers can complete and mail the declaration of entry form for private sector employees directly to the CCSS. When the employee lacks a Luxembourg social security number at the time of affiliation, employers must include the employee's date of birth in year-month-day format and attach a color copy of their identity document such as a passport or identity card.

What information is required for an entry declaration? — The entry declaration requires comprehensive information about both employer and employee, including the employer's matricule number assigned by the CCSS, the employee's social security number, employment start date, job classification code according to ISCO-08 standards, workplace location, employment type such as manual or intellectual activity, contract duration, working hours, and social security risk coverage. For cross-border workers, employers must confirm that the employee performs no more than 25% of their work in their country of residence, as this would trigger affiliation in that country instead.

What happens after submitting an entry declaration? — Once the CCSS receives and processes the entry declaration, it automatically sends confirmation to both the employee and employer. The employee receives an acknowledgment reproducing essential data from the declaration, while the employer receives a monthly salary list allowing verification that all declarations were received and processed. The CCSS also automatically notifies the Association for Accident Insurance (AAA) and affiliates the employer to the Employers' Mutual Insurance (Mutualité des employeurs) when applicable.

Can entry declarations be corrected? — Yes, employers can submit corrective declarations for material errors such as incorrect entry dates by checking the "corrective declaration" box on the same form or through the DECAFF modification procedure. However, changes affecting the employee's social security risk affiliation, such as transitioning from manual to intellectual work, require submitting a new entry declaration rather than a correction.

Are there special requirements for non-Luxembourg residents? — For employees who are nationals of countries outside the EU, EEA, and Switzerland, social security numbers are created by the General Department of Immigration as part of the residence or work permit application process. Employers can only submit entry declarations after the permit is granted and the social security number is issued. EU, EEA, and Swiss nationals without Luxembourg social security numbers can have them created through the standard DEMMAT procedure.

What about temporary workers and special categories? — Temporary work agencies must use the specialized DECINT procedure for temporary workers rather than the standard DECAFF entry declaration, though their permanent staff follow normal DECAFF procedures. Students hired during school holidays for temporary assignments may be affiliated only for accident insurance or through simplified procedures depending on their situation and residence status.

Synonyms: Affiliation declaration, employment registration, social security registration, start of employment notification, DECAFF declaration