DECSAL - SECUline

What is DECSAL? — DECSAL (monthly wage declaration) is a secure electronic file transfer used in Luxembourg through the SECUline system to declare employee wages to the CCSS. This monthly declaration provides CCSS with detailed information about gross wages paid to employees and hours worked during the previous month, enabling accurate calculation of social security contributions for both employer and employee shares.

Who must submit DECSAL declarations? — All employers in Luxembourg and their authorized representatives, including tax accountants acting on behalf of employers, are required to submit monthly wage declarations through the DECSAL procedure. This obligation applies to companies using the SECUline electronic communication platform for social security reporting.

What wage information must be included in DECSAL? — The declaration requires a detailed breakdown of compensation components categorized by payment nature and frequency:

How are wage components categorized in DECSAL? — Allocation to specific wage categories depends on the nature of the payment, whether in cash or in kind and for cash payments, the frequency with which they are paid. Base wage represents fixed compensation defined in employment contracts, while supplements cover variable monthly cash payments. Overtime compensation excludes surcharges (typically paid at 140% but only the base 100% is reported separately), and gratuities encompass non-monthly payments including occasional bonuses and all payments in kind.

When must DECSAL files be submitted? — Employers must transmit DECSAL files monthly by the 24th of the month following the wage collection period. For example, wages paid for January must be declared by February 24th to avoid reminders from CCSS. The submission includes current month declarations as well as any retroactive adjustments or corrections for previous periods after January 2019.

What happens after submitting a DECSAL file? — Following each DECSAL transmission, CCSS typically returns response files within 24 hours on working days. A SALMAN file indicates missing wage declarations for periods from January 2019 onward, while a SALRET file identifies invalid records that could not be processed in the submitted declaration. These automated responses enable employers to quickly identify and correct any declaration issues.

How does DECSAL relate to social security contribution calculation? — The wage information declared through DECSAL forms the basis for CCSS to calculate monthly social security contributions covering pension, health insurance (cash benefits and healthcare), accident insurance, Employers' Mutual Insurance, family allowances, and occupational health services. The employer receives a monthly account statement showing the total contribution amount due, which includes both employer and employee shares, with employee contributions deducted from gross wages.

What are the consequences of missing DECSAL declarations? — Employers who fail to submit required wage declarations receive SALMAN notification files from CCSS and face quarterly fines for each undeclared wage. In cases of non-declaration, CCSS may validate an estimated wage based on the last declared amount, though both employers and employees have the right to request adjustments if they disagree with the estimated calculation.

How does DECSAL support employer reimbursement requests? — The wage declaration through DECSAL, combined with work incapacity notices submitted via the DECMAL procedure, constitutes the employer's request for reimbursement from the Employers' Mutual Insurance for amounts paid during continued wage payment periods. Accurate wage reporting ensures proper calculation of reimbursement amounts, which are based on gross wages including base wage, monthly supplements, and corresponding employer contributions.

Synonyms: Monthly wage declaration, electronic wage reporting, SECUline wage file, salary declaration, remuneration reporting