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LUXEMBOURG

LUXEMBOURG EMPLOYEE REGISTRATION

INTRODUCTION

Companies must register a new employee with the CCSS and STM as soon as possible after the employment contract is signed.  We at HT Group are able to help you with these formalities and so take the burden from you.  Below we give an introduction as to what you need to do to register your new employee and you should contact us to find out how we can help make this easier for you.

CENTRE COMMUN DE LA SÉCURITÉ SOCIALE (CCSS)
The company must complete a "déclaration d'entrée" for each new employee and return it to the CCSS in order to register the new employee.

SERVICE DE SANTÉ AU TRAVAIL MULTISECTORIEL (STM)
After the employee has been registered with the CCSS the company must make a "demande patronale" to the STM to request an appointment with the medical authorities.  After the employee has been examined the medical authorities submit a report to the employer stating whether or not the employee is medically suitable to perform the tasks that he or she is required to undertake.

TAX CARD (FICHE DE RETENUE D'IMPÔT)
In October of each year Luxembourg residents receive a "recensement fiscal" at their registered address from their respective commune.  Residents must complete and return this to their commune by 15th of October.  The respective tax cards are then sent to the resident at their registered address.

If it is the first time that the resident has been employed in Luxembourg then they must visit their commune and hand in a copy of their employment contract.  The commune will then send their tax card to their registered address.

NON-RESIDENT EMPLOYEES
The first time that a non-resident is employed in Luxembourg they must complete a "demande en établissement d'une fiche de retenue d'impôt pour salaries non-résidents" and return it to the tax office with any documents requested by the tax authority.

Each year thereafter, the tax office will send a letter to check that the information from the previous year is still correct.  The employee must confirm that the details are correct before the tax office will send the tax card to their home address.

We are able to help you through the registration process so call us now or complete the
contact form so that we can help you get started.