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Social security in Luxembourg is organised by the (Centre commun de la sécurité sociale or CCSS).

The CCSS is responsible for arranging the affiliation of individual members and employers to national social security funds. Various social security funds exist in Luxembourg, including the:

1. Ìý

   •ÌýÌýÌýÌý national pension fund

2. Ìý

   •ÌýÌýÌýÌý family benefit fund

3. Ìý

   •ÌýÌýÌýÌý health fund

4. Ìý

   •ÌýÌýÌýÌý solidarity fund for low-paid employees

The CCSS is also responsible for the collection of social security contributions, particularly from employers, and passes them on to the various funds. It arranges for sick pay to be reimbursed to affiliated employers.

All employees working in Luxembourg (either resident or non-resident) must be affiliated to a Luxembourg social security body for domestic coverage for sickness, maternity, pension, accident and long-term care insurance. Family and dependants benefit from co-insured status for access to benefits and services (5.2).

However, casual employees who work on an irregular basis for less than three months are exempt from payment of sickness, maternity and pension insurance.

On employment termination, the employee must be de-registered