New employees
The employer must register a new employee (see 5.2) within eight days of the employee starting work. Late submissions (made more than 30 days after the employment begins) incur a penalty of EUR 50 per 30-day period up to a maximum of EUR 2,500. (Making a declaration of start of employment to the social security).
Monthly salary declaration
The employer must provide an income statement (Fiche de paie) each month to the employee stating the gross income as well as all and any deductions (such as social security charges and income taxes).
The employer's monthly salary declaration (Déclaration des salaires mensuels or DECSAL, see 2.1) must be sent to the Luxembourg authorities electronically via SECUline (see 1.2) no later than the 24th day
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Web page updated on 17 Mar 2025 14:58