Exit Declaration – CCSS

What is an exit declaration (CCSS)? — An exit declaration (déclaration de sortie) is a mandatory notification submitted to the Joint Social Security Centre (CCSS) to report the termination of an employment contract or the cessation of self-employed activity. This declaration formally ends the affiliation of an employee or independent worker with Luxembourg's social security system and ensures proper administrative closure of their social security coverage.

Who must submit an exit declaration? — Employers in both private and public sectors must submit an exit declaration for every employee whose employment contract ends. Self-employed individuals (indépendants) must also submit their own exit declaration when they cease their professional activity. The obligation applies to all workers previously affiliated with Luxembourg's social security system, including residents, cross-border workers, and temporary employees.

What is the deadline for submitting an exit declaration? — The exit declaration must reach the CCSS within 8 days following the end of the employment relationship or the cessation of activity. The exit date corresponds to the last day of the employment relationship or the last day of the legal notice period. Late submissions beyond a 30-day tolerance period are subject to administrative fines of 50 euros per month of delay, capped at 2,500 euros.

How can an exit declaration be submitted? — Employers and self-employed individuals can submit exit declarations through two methods:

For self-employed workers, a specific exit declaration form for independent workers must be used. Upon successful processing, both the employer and the employee automatically receive confirmation of the disaffiliation.

When should an exit declaration NOT be submitted? — No exit declaration should be submitted during periods of sick leave or maternity leave when the employee receives compensation from a health insurance fund (caisse de maladie). The exit declaration should only be filed after these compensated absence periods end if the employment relationship actually terminates. This also applies to public sector employees who benefit from unlimited salary continuation.

What information is required in an exit declaration? — The exit declaration must include the employee's national registration number (matricule), the employer's registration number, the precise exit date (last day of employment or end of legal notice period), and the reason for termination. For employees working in multiple countries, details about work locations may also be required. Accurate completion prevents rejection through the AFFRET error file.

What are the consequences of not filing an exit declaration? — Failure to submit an exit declaration results in continued social security affiliation, leading to ongoing contribution obligations for employers even after employment has ended. Administrative penalties include fines of 50 euros per month of delay (maximum 2,500 euros) beyond the 30-day tolerance period. The employee may also face difficulties accessing unemployment benefits or new social security coverage without proper disaffiliation confirmation.

Synonyms: Disaffiliation declaration, termination declaration, social security exit notification, cessation declaration