Self-Employed Social Contributions Luxembourg: CCSS and Charges
Mickaël LOC
Certified Accountant ·
Self-Employed Social Contributions Luxembourg: CCSS and Charges
Self-employed professionals in Luxembourg are required to pay social contributions to the CCSS covering health, pension and long-term care insurance. The amount is calculated on the basis of net professional income and represents approximately 25% of the profit. Contributions are paid quarterly in the form of provisional instalments.
Contribution rate and base
| Branch | Rate | Note |
|---|---|---|
| Health-maternity | 6.10% (employer + employee share) | Capped at SSM × 5 |
| Pension | 16.00% (employer + employee share) | Capped at SSM × 5 |
| Long-term care insurance | 1.40% | On total income |
| Accident insurance | ~1.10% | Variable risk class |
Calculation and payment
The contribution base is the net professional income (profit after deduction of professional expenses). The minimum contributable amount is the SSM (about €2,570/month), even if income is lower. The maximum contributable amount is 5 times the SSM (about €12,850/month). Provisional instalments are calculated by the CCSS based on the last known income and paid quarterly. Adjustment occurs after receipt of the final tax assessment, which may result in an additional payment or refund.
Minimum contribution at start of activity
For new self-employed professionals without a reference income, the CCSS applies a minimum contribution based on the SSM. This represents about €640 per month in the first year (health + pension + long-term care + accident). This amount can be significant for a self-employed person whose activity starts slowly. It is possible to request a reduction if real income is clearly lower, but the procedure is administrative and not automatic. Social contributions are fully deductible from taxable profit.
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