5. Social Security Registration with CCSS

Luxembourg law requires you to declare your independent activity to the CCSS within eight days after you begin working. This strict deadline means you should prepare your registration in advance and submit it as soon as you start any business activity, even preliminary work.

Starting activity includes any actions directly related to your business such as meeting with clients, performing services, or making sales. Don't wait until you receive your first payment or invoice your first client, register when you begin actual business operations.

Your CCSS registration as an independent professional establishes coverage for health insurance providing medical care and reimbursements, pension insurance building your retirement benefits, accident insurance covering work-related injuries, and dependency insurance for long-term care needs.

This comprehensive coverage protects you and your family, but you pay both the employer and employee portions of contributions yourself. Understanding these costs helps you budget appropriately and plan your pricing to cover all business expenses including social security.

When registering with CCSS, you must declare whether your independent work constitutes your main professional activity or a secondary activity alongside salaried employment. This distinction significantly affects your contribution obligations and benefit entitlements.

Main activity status requires higher minimum contributions based on a minimum income threshold, currently €2,703.74 monthly. This provides full social security benefits including comprehensive health coverage and pension accumulation. Secondary activity status applies when your independent income is modest compared to your salaried income, with minimum contributions based on one-third of the main activity threshold (€901.26 monthly). This provides basic coverage but limited benefits.

Choose your status carefully based on your actual situation and income expectations. The CCSS can adjust your classification if your declared status doesn't match your actual circumstances.

If you conduct your independent activity through a company structure (such as a SARL) where you hold significant ownership or management authority, the CCSS may affiliate you as an employee of your own company rather than as an independent professional. This classification affects your contribution calculations and reporting obligations.

If you hold more than 25% of the shares in your company (SARL, SARL-S, SA) or serve as a managing director responsible for day-to-day management, the CCSS treats you as self-employed rather than an employee. In this case, you pay both employer and employee portions of social security contributions. Note that even though you're classified as self-employed, you must use the employee declaration form (not the self-employed form) when registering with the CCSS. If you hold the business permit and own at least 25% of shares, you cannot register as an employee of your own company.

Discuss your specific situation with the CCSS when planning your business structure to understand how it affects your social security status and obligations.

Submit your CCSS registration through the appropriate forms available on the CCSS website or at their offices. Your registration should include personal identification and contact information, detailed description of your business activity, your business start date, your expected annual income for contribution calculations, and your main or secondary activity classification.

Keep copies of all registration documents and note your CCSS registration number, which you'll need for all future communications and transactions with the social security system.