CCSS enrolment as a self-employed person
Published on 10 October 2026 · Updated on 10 October 2026
In short
Self-employed social security in Luxembourg is compulsory for traders, craftspeople and professionals working in their own name, and for managers who hold more than 25% of the shares of a SARL, SARL-S, SENC or SCS. They enrol with the CCSS through the entry declaration for self-employed workers, due within 8 days of starting the activity.
The criteria according to the CCSS
- Deadline
- 8 days after the activity starts
- Manager’s shareholding threshold
- More than 25% of the shares
- Provisional base for a new insured person
- Unskilled social minimum wage
- Possible exemption
- Income below 1/3 of the social minimum wage
Self-employed or employee: which form?
| Situation | CCSS status | Form |
|---|---|---|
| Trader, craftsperson or professional in their own name | Self-employed | Entry declaration for self-employed workers |
| Manager holding more than 25% of a SARL, SARL-S, SENC or SCS | Self-employed | Entry declaration for self-employed workers |
| Managing director in charge of day-to-day management of an SA, SCA or cooperative | Self-employed | Entry declaration for self-employed workers |
| Manager holding 25% or less | Employee | Employee entry declaration |
Summary of the CCSS page updated on 17 June 2026, consulted on 10 October 2026.
How to enrol
- 1
Obtain the required permit
The holder of a business permit enrols when it is received. A non-EU national must first obtain a residence permit for self-employed workers.
Ministry of the Economy - 2
Complete the entry declaration
Form for self-employed workers, pre-filled in the MyGuichet.lu business space if the permit application was made there.
Self-employed person or manager - 3
File within 8 days
Sent to the CCSS, which then issues a confirmation to check the data.
CCSS - 4
Adjust the contribution base
Provisional contributions can be adjusted at any time by declaring the expected income.
Self-employed person
An exemption removes all cover
A self-employed person whose income stays below one third of the social minimum wage may request an exemption from enrolment. The CCSS specifies that an exempted person is then covered for no risk at all. Weigh this choice before requesting it, especially if there is no other cover.
How contributions are calculated
The self-employed person contributes on professional income. Until that income is known, the contribution is provisional: it is based on the last known taxable income or, for a new insured person, on the social minimum wage of an unskilled worker. A reduction of the base for pension insurance can be requested if income is below the social minimum wage, without going under one third of it.
Any change in the management or articles of the company must be reported to the CCSS without delay. To compare the two routes to starting out, see SARL-S or sole trader. The exact amount of contributions is calculated with your licensed accountant.
Next step
Clarify your social status
We check your situation and file the right declaration with the CCSS.
Frequently asked questions
Is a SARL manager self-employed or an employee?
According to the CCSS, a manager who holds more than 25% of the shares of a SARL or SARL-S is treated as a self-employed worker. One who holds 25% or less and works for the company uses the employee entry declaration form. Shareholding is assessed case by case.
What is the deadline to enrol with the CCSS as self-employed?
The CCSS asks for the entry declaration to be filed within 8 days of the start of the activity. The holder of a business permit enrols when the permit is received. Filing early avoids gaps in social cover at the start of the activity.
Can you be exempted from contributions?
Yes, under conditions. A self-employed person whose professional income does not exceed one third of the social minimum wage may request an exemption from enrolment. It leaves them without any cover, however: sickness, pension and other risks. It mainly concerns small side activities.
Does a cross-border self-employed worker pay contributions in Luxembourg?
Most often, yes, if the self-employed activity is carried out in Luxembourg. But if they also work in their country of residence, European coordination regulations may designate another legislation. This should be checked before enrolling, with the CCSS or the body in the country of residence.