SALMAN - SECUline

What is SALMAN? — SALMAN is an automated reminder file sent by the Joint Social Security Centre (CCSS) to notify employers that at least one salary declaration is missing from their monthly wage declaration. This electronic notification is triggered when an employer has submitted a DECSAL file for a given month but has omitted one or more employee salary records that the CCSS expects to receive based on active employee affiliations.

When does an employer receive a SALMAN file? — The SALMAN file is sent automatically when an employer has made a wage declaration through DECSAL for a specific month, but the CCSS detects that at least one expected salary declaration is missing from that submission. This typically occurs within 24 hours of submitting the DECSAL file during business days. The system compares active employee records against submitted wage data to identify any gaps in reporting.

What information does the SALMAN file contain? — The SALMAN file includes details for each missing salary declaration, with one record per employee and per period. For each missing wage, the file contains the employee's social security number, surname, first name, and marital name to ensure proper identification, particularly if the employer is not yet familiar with the employee's registration number. The file follows a standardized format as an uncompressed ASCII text file with semicolon-delimited fields and standard line endings.

What should an employer do upon receiving a SALMAN file? — Upon receiving a SALMAN notification, the employer must investigate two possible scenarios. First, if the salary declaration was simply forgotten or overlooked, the employer should reposition their system to the requested period and add the missing DECSAL record to the next wage declaration file. Second, if the employer does not have data for the reference period because the employee has left the company or circumstances have changed, the employer must contact the CCSS directly to close the file appropriately, such as when an exit declaration is still pending.

What are the consequences of not responding to SALMAN notifications? — Failing to address missing salary declarations can result in significant consequences for employers in Luxembourg. For each undeclared wage, employers face potential fines imposed on a quarterly basis by the CCSS. When wages remain undeclared, the CCSS estimates the salary based on the last declared wage and validates this estimation when imposing the fine. Both employees and employers have the right to request adjustments if they disagree with the estimated wage amounts used by the social security authorities.

Why is responding to SALMAN files important for compliance? — Timely response to SALMAN notifications is essential for maintaining accurate employee records and avoiding penalties. Complete wage declarations ensure that employees receive proper social security coverage, correct pension calculations, and appropriate access to benefits such as health insurance and work incapacity compensation. Regular monitoring and prompt correction of missing declarations help employers avoid quarterly fines and maintain good standing with the CCSS while protecting employee entitlements.

Synonyms: Missing wage reminder, salary declaration reminder, DECSAL gap notification, wage omission alert