Payroll outsourcing in Luxembourg

The engagement covers payroll preparation, variable-pay controls, social and wage-tax declarations, and management of the CCSS and CNS calendar.

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Employer legal obligations

Luxembourg employment, social-security and tax rules impose separate filings and deadlines. We monitor their completion.

Entry declaration

  • Within 8 days via SECUline (DECAFF)
  • Registration number request if 1st affiliation
  • Tax card consultation on MyGuichet
  • Occupational health service affiliation
8 days max

Payslip

  • Mandatory legal mentions
  • Fixed and variable salary calculation
  • Benefits in kind valued
  • Monthly delivery to employee
Every month

Withholding tax

  • Form 950 within 10 days
  • Monthly if amount ≥ €750
  • Quarterly if €75 ≤ amount < €750
  • Annual if amount < €75
10 days max

CCSS declarations

  • Monthly remuneration via SECUline
  • CCSS invoice verification
  • Exit declaration within 8 days
  • Incapacity management CNS/AAA
Monthly

Annual certificates

  • Remuneration certificates
  • ECSP filing before March 1st
  • Via MyGuichet to the ACD
  • For each employee
Before March 1st

Document retention

  • Period based on document category
  • Payroll records covered by the mandate
  • Controlled access and deletion
  • Secure access
By document

What our payroll service includes

Payroll production, recurring filings and follow-through on the agreed calendar

Payslips

Calculation of fixed and variable salaries, bonuses and benefits in kind from validated inputs. Preparation of payslips and the monthly payroll journal.

CCSS social declarations

Entry and exit declarations within 8 days via SECUline. Monthly remuneration declarations. CCSS invoice verification. Work incapacity management.

Tax declarations

Withholding tax (form 950) within deadlines. Electronic tax card consultation on MyGuichet. Annual remuneration certificates and ECSP filing.

Payroll-related administration

Collection of entry and exit data, coordination of medical examinations and use of the collective-agreement parameters supplied for payroll. Legal drafting or interpretation is coordinated with counsel where needed.

Inspection support

Preparation of records for ITM or CCSS inspections, reconciliation of payroll calculations and follow-through on exchanges within the mandate. Legal counsel is coordinated where a procedure or challenge requires it.

Discuss your payroll needs

File takeover possible at any time of the year.

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Frequently asked questions

Payroll outsourcing

What does an outsourced payroll mandate cover?

The perimeter reflects headcount, payroll variables, benefits in kind and cross-border situations. CCSS/CNS filings, checks, record retention and the transmission calendar are set out in the engagement letter.

Do you manage cross-border employees?

The mandate can cover Luxembourg payroll data and the usual formalities affecting cross-border employees, including A1 certificates where applicable. Foreign-law analysis is coordinated with an adviser in the relevant jurisdiction.

What happens in case of ITM or CCSS inspection?

The firm can prepare records, reconstruct payroll calculations and follow the exchanges within the agreed scope. Legal counsel is coordinated where the procedure or a challenge requires it.