Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.
Factsheet for measure LU-2020-14/569 – Updated – measures in Luxembourg
|Country||Luxembourg , applies nationwide|
|Time period||Temporary, 01 April 2020 – 30 June 2021|
|Type||Legislations or other statutory regulations|
Supporting businesses to stay afloat
– Deferral of payments or liabilities
|Author||Patrick Thill (LISER) and Eurofound|
|Measure added||13 April 2020 (updated 12 May 2021)|
The Joint Social Security Centre (CCSS) and the Minister of Social Security have taken a series of measures to support companies and the self-employed in Luxembourg by offering a greater flexibility in the management of the payment of social security contributions in order to face the impact of COVID-19.
Legal Background: Grand-Ducal regulation of 18 March 2020 introducing a series of measures to combat COVID-19.Grand-Ducal Regulation of 28 January 1987 on the collection of social security contributions by the Centre d'informatique, d'affiliation et de perception des cotisations (Règlement grand-ducal du 28 janvier 1987 concernant la perception des cotisations de sécurité sociale par le Centre d'informatique, d'affiliation et de perception des cotisations. Memorial : A3 du 28 January 1987. Code of oscial secrutiy (Code de la sécurité sociale, Lois etrèglements).
The CCSS is putting in place the following temporary measures:
These measures allow employers who, following the COVID-19 crisis, are in a financially precarious situation to better manage the payment of their social contributions, and apply:
The social contributions remain due. However, these measures enable the employer to better organise their cash flow.
The following updates to this measure have been made after it came into effect.
|04 February 2021||
The Minister of Social Security, as well as the Boards of Directors of the Joint Social Security Centre (CCSS) and the Employers' Mutual Insurance Society (Mutualité des Employers) have taken new initiatives to alleviate the financial burden of employers and self-employed persons with regard to social contributions. These initiatives have led to legislative and regulatory changes and administrative decisions, the effects of which are summarised below:
No information available.
||Does not apply to businesses||Does not apply to citizens|
Social partners' role in designing the measure and form of involvement:
|Trade unions||Employers' organisations|
|Role||No involvement||No involvement|
|Form||Not applicable||Not applicable|
Social partners' role in the implementation, monitoring and assessment phase:
No information available.
Eurofound (2020), Temporary measures concerning social security contribution, measure LU-2020-14/569 (measures in Luxembourg), EU PolicyWatch, Dublin, https://static.eurofound.europa.eu/covid19db/cases/LU-2020-14_569.html
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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.