European Foundation
for the Improvement of
Living and Working Conditions

The tripartite EU agency providing knowledge to assist
in the development of better social, employment and
work-related policies

COVID-19 EU PolicyWatch

Database of national-level responses

Eurofound's COVID-19 EU PolicyWatch collates information on the responses of government and social partners to the crisis, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for case LU-2020-14/569 Updated – measures in Luxembourg

Temporary measures concerning social security contribution

Mesures temporaires concernant les cotisations sociales

Country Luxembourg , applies nationwide
Time period Temporary, 01 April 2020 – 30 June 2021
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Deferral of payments or liabilities
Author Patrick Thill (LISER) and Eurofound
Case created 13 April 2020 (updated 12 May 2021)

Background information

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).

Content of measure

The CCSS is putting in place the following temporary measures:

  • suspension of the calculation of interest on arrears for late payments;
  • suspension of the procedure for the enforced collection of contributions;
  • suspension of the enforcement of constraints by judicial officers;
  • suspension of the fines to be pronounced against employers who are late with the submission of their declarations to the CCSS.

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:

  • to future calls for contributions;
  • to the current balances of social security contributions, despite possible remarks (interest, fines, etc.) on the statement of account of the CCSS dated 14 March 2020.

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:

  • the CCSS will not charge interest on late payment of contributions until 30 June 2021. After 30 June 2021 the rate of default interest is reduced to 0%;
  • The compulsory collection of social security contributions for employers in the HORECA sector is suspended until the end of March 2021;
  • Employers and self-employed persons will be eligible for a 100% refund instead of 80% for those quarantined or isolated. This measure will be applied retroactively to 1 July 2020.

Use of measure

No information available.

Target groups

Workers Businesses Citizens
Does not apply to businesses Does not apply to citizens

Actors and funding

Actors Funding
National government
Social insurance
National funds

Social partners

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 involvement
  • Main level of involvement: Unknown


No involvement.

Views and reactions

No information available.


  • 01 April 2020: Measures at the level of social security contributions to be implemented in the context of the COVID-19 crisis by the Joint Social Security Centre (
  • 04 February 2021: New COVID-19 social security measure (


Eurofound (2020), Temporary measures concerning social security contribution, case LU-2020-14/569 (measures in Luxembourg), COVID-19 EU PolicyWatch, Dublin,

Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process. All information is preliminary and subject to change.