{"id":21997,"date":"2023-11-07T09:00:57","date_gmt":"2023-11-07T08:00:57","guid":{"rendered":"https:\/\/my-life.lu\/?p=21997"},"modified":"2025-05-14T10:27:01","modified_gmt":"2025-05-14T08:27:01","slug":"what-are-employers-obligations-in-relation-to-pay-21033","status":"publish","type":"post","link":"https:\/\/my-life.lu\/en\/what-are-employers-obligations-in-relation-to-pay-21033\/","title":{"rendered":"What are employers\u2019 obligations in relation to pay?"},"content":{"rendered":"<p class=\"entete\">Minimum wage, payment of social security contributions, withholding tax. As an employer, what are your duties when it comes to pay? myLIFE takes a look.<\/p>\n<p>Your company is growing fast and you\u2019ve decided to hire new staff to help develop your business. Before recruiting, you\u2019ll have to complete a number of formalities, such as declaring a vacancy, preparing an employment contract and registering with the Luxembourg Joint Social Security Centre (Centre Commun de la S\u00e9curit\u00e9 Sociale \u2013 CCSS). Full details can be found at: <a href=\"https:\/\/my-life.lu\/en\/hiring-procedures-24017\/\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"text-decoration: underline;\">What steps are involved in hiring a new employee?<\/span><\/strong><\/a><\/p>\n<p>Once you\u2019ve found the right person, you\u2019ll have to comply with the Luxembourg Labour Code, particularly with regard to working hours, holiday entitlement, workplace safety and pay. We\u2019ll now try to answer any questions you may have on this last point.<\/p>\n<h2 id=\"h2_0\" >Minimum wage<\/h2>\n<p>Luxembourg is renowned for its high wages. In 2024, it even recorded according to Eurostat the highest average hourly labour cost (\u20ac55,2) among EU member states.<sup>\u00a0<\/sup>Despite this, you\u2019re still free to determine pay in conjunction with your employees. However, you must respect the current minimum wage. In Luxembourg, the amount of the minimum wage is set by law and is based on the employee\u2019s age and professional qualifications. For employees aged 18 years and over, there are two types of minimum wage (as of 1 May 2025):<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>the unskilled minimum wage: gross monthly salary of \u20ac2,703.74<\/li>\n<li>the skilled minimum wage: gross monthly salary of \u20ac3,244.48<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>If you hire a full-time employee (40 hours a week), you can\u2019t pay them less than these amounts. There\u2019s also a minimum wage for minors under the age of 18. For those aged 15 to 17, the gross minimum wage is \u20ac2,027.80, while for those aged 17 to 18 the amount is \u20ac2,162.99.<\/p>\n<p><strong>NB<\/strong>: if your company has a collective bargaining agreement (banking, insurance, construction, etc.), the salary you offer can\u2019t be below that indicated in the pay scale or pay tables set out in the agreement. Make sure to inform yourself in advance!<\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-style: solid; border-color: #000000; background-color: #b5b7b7;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><strong>Skilled or unskilled employee?<\/strong><\/span><\/p>\n<p>To qualify for the skilled minimum wage, your employee must work in a profession that requires an officially certified professional qualification. This qualification must be recognised by the Luxembourg government and be at least equivalent to a Luxembourg certificate of vocational and professional ability (certificat d\u2019aptitude technique et professionnelle \u2013 CATP) or a Luxembourg vocational aptitude diploma (dipl\u00f4me d\u2019aptitude professionnelle \u2013 DAP) earned through technical secondary education.<\/p>\n<p>However, there are exceptions for workers with several years\u2019 experience. Full details can be found at the <a href=\"https:\/\/itm.public.lu\/fr\/questions-reponses\/droit-travail\/remuneration\/a\/a4.html\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"text-decoration: underline;\">ITM<\/span><\/strong><\/a> website.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Useful info<\/strong>: It\u2019s your choice whether or not to pay employees bonuses, gratuities or 13<sup>th<\/sup> month salary payments. There\u2019s no obligation to do so under employment law (unless these pay supplements are provided for in the employment contract or collective agreement or result from established practice). Furthermore, companies in Luxembourg frequently offer their employees <a href=\"https:\/\/my-life.lu\/en\/employment-benefits-in-kind-in-luxembourg-56045\/\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"text-decoration: underline;\">benefits in kind<\/span><\/strong><\/a>. These may take the form of meal vouchers, pension plans, transport costs, and so on. Here again, you decide whether or not to offer your employees such benefits.<\/p>\n<h2 id=\"h2_1\" >Wage indexation<\/h2>\n<p>One of the special features of Luxembourg\u2019s economy is <a href=\"https:\/\/my-life.lu\/en\/how-does-automatic-wage-indexation-work-56008\/\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"text-decoration: underline;\">wage indexation<\/span><\/strong><\/a>. This means that wages, salaries and pensions are automatically adjusted to reflect changes in the cost of living. The aim is to protect the purchasing power of workers against inflation.<\/p>\n<p>Each month, Statec, Luxembourg\u2019s national institute of statistics and economic studies, draws up the consumer price index based on changes in the value of more than 8,000 products in the Grand Duchy. In simple terms, an index-linked wage adjustment of +2.5% is triggered when the average price rises above the threshold value.<\/p>\n<blockquote><p>As an employer, you\u2019re obliged to make this adjustment to your employees\u2019 pay, regardless of the field of activity or size of your business.<\/p><\/blockquote>\n<p>As an employer, you\u2019re obliged to make this adjustment to your employees\u2019 pay, regardless of the field of activity or size of your business. If you fail to do so, you risk being fined by up to \u20ac25,000.<\/p>\n<h2 id=\"h2_2\" >Gender pay equality<\/h2>\n<p>Although this may seem obvious, make sure to pay men and women equally in your business. In your company, employees who do identical work or work of equal value should be paid the same, regardless of their gender.<\/p>\n<p>Since 2016, the law has made unequal treatment of men and women an offence under the Labour Code. Failure to comply can result in a fine of between \u20ac251 and \u20ac25,000.<\/p>\n<h2 id=\"h2_3\" >Payroll and payslips<\/h2>\n<p>You\u2019re responsible for paying your employees\u2019 wages each month, and at the latest by the last day of the month. You must provide each employee with a detailed monthly payslip. In particular, it must state the period worked, gross and net amounts, the number of hours worked (for an hourly wage) or time worked over the month, paid overtime, hours worked at night, on Sundays and on public holidays, as well as any other benefits in kind or in cash.<\/p>\n<p>This statement may be sent by post or e-mail or given to employees in person.<\/p>\n<p><strong>Useful info<\/strong>: you must pay your employee in full. However, in addition to wage attachments, you can withhold part of an employee\u2019s pay in <a href=\"https:\/\/www.csl.lu\/fr\/vos-droits\/salaries\/remuneration\/retenues-sur-salaire\/\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"text-decoration: underline;\">certain specific circumstances<\/span><\/strong><\/a> provided for by law: to cover fines incurred by the employee, cash advances you have made to them, compensation for damage they have caused, or damage to or loss of tools, instruments or materials.<\/p>\n<blockquote><p>The gross remuneration paid to your employees and the exact number of hours worked must be reported to the CCSS each month.<\/p><\/blockquote>\n<h2 id=\"h2_4\" >Social security contributions<\/h2>\n<p>The gross remuneration paid to your employees and the exact number of hours worked must be reported to the CCSS each month. This declaration must be made either electronically via <a href=\"https:\/\/ccss.public.lu\/en\/seculine.html\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"text-decoration: underline;\">SECUline<\/span><\/strong><\/a> or using the payroll sent each month by the CCSS. You must check this list, correct it where necessary, and return it to the CCSS within 10 days.<\/p>\n<p>Based on this information, the CCSS will send you a monthly account statement showing the total social security contributions you must pay, including both employee contributions (deducted directly from your employees\u2019 wages) and employer contributions. You\u2019re then responsible for paying the total contributions to the CCSS. Failure to do so may result in a fine. For more information, visit the <a href=\"https:\/\/ccss.public.lu\/en\/employeurs\/secteur-prive\/remuneration.html\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"text-decoration: underline;\">CCSS website<\/span><\/strong><\/a>.<\/p>\n<p><strong>Useful info<\/strong>: your employees\u2019 periods of incapacity for work must be declared to the CCSS on a monthly basis at the same time as the declaration of remuneration. In some situations, you may be entitled to a full or partial reimbursement (80%) of the salary you\u2019ve paid, subject to certain conditions. Periods of incapacity for work include sick or accident leave, leave for family reasons, maternity leave, exemption from work for pregnant or breast-feeding women, adoption leave and leave to care for a dying relative.<\/p>\n<h2 id=\"h2_5\" >Withholding tax<\/h2>\n<p>As well as making social security contributions, you\u2019re also responsible for deducting tax at source from your employees\u2019 wages and paying it to the Luxembourg tax authorities (Administration des Contributions Directes \u2013 ACD).<\/p>\n<p><a href=\"https:\/\/guichet.public.lu\/en\/entreprises\/ressources-humaines\/remuneration\/fiche-retenue-impot\/recuperation-fiche-salarie-myguichet.html\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\"><strong>Consult your employees\u2019 withholding tax cards<\/strong><\/span><\/a>\u00a0to determine the amount of tax to be deducted from their wages. These cards are available in your certified business eSpace on MyGuichet.lu.<\/p>\n<p><strong>Useful info<\/strong>: although employees no longer have to provide you with their tax cards each year, they should still ensure that the tax card has been prepared by the ACD. Otherwise, you\u2019ll have to deduct tax of at least 33%.<\/p>\n<p>The amount deducted must be declared to the ACD (using form 950 \u201cD\u00e9claration de retenue d\u2019imp\u00f4t sur les r\u00e9mun\u00e9rations et des cr\u00e9dits d\u2019imp\u00f4t bonifi\u00e9s\u201d, which is available on the <a href=\"https:\/\/impotsdirects.public.lu\/fr\/formulaires\/retenue_a_la_source.html\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\"><strong>ACD website<\/strong><\/span><\/a>, or via MyGuichet.lu) then paid to the relevant tax authorities.<\/p>\n<p>The periods for reporting and payment to the ACD (monthly, quarterly or annually) depend on the amounts deducted from the current month\u2019s wages. Late declarations or payments may result in financial penalties.<\/p>\n<h2 id=\"h2_6\" >Filing of salary account statements<\/h2>\n<p>Before 1 March each year, you must submit the salary account statements (annual certificates of remuneration) to the ACD via MyGuichet.lu and also provide them to the employees. These statements list all the remuneration you\u2019ve paid to your employees during the tax year.<\/p>\n<p>If you fail to meet the deadline, you may have to pay a penalty or additional tax for late filing or failure to file.<\/p>\n<p><strong>Remember<\/strong>: you must keep a register of your employees\u2019 paid holiday leave entitlements (ordinary, <a href=\"https:\/\/my-life.lu\/en\/extraordinary-leave-in-luxembourg-56056\/\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"text-decoration: underline;\">extraordinary<\/span><\/strong><\/a> and special leave), as well as a record of overtime and hours worked at night, on Sundays and on public holidays.<\/p>\n<p><em><span style=\"font-size: 14pt;\">You now have a clearer idea of your main obligations as an employer when it comes to pay. For further assistance, get in touch with an accountancy firm or fiduciary. You can delegate some of your tasks to them. Good luck!<\/span><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Minimum wage, payment of social security contributions, withholding tax. As an employer, what are your duties when it comes to pay? myLIFE takes a look. Your company is growing fast and you\u2019ve decided to hire new staff to help develop your business. Before recruiting, you\u2019ll have to complete a number of formalities, such as declaring &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/my-life.lu\/en\/what-are-employers-obligations-in-relation-to-pay-21033\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;What are employers\u2019 obligations in relation to pay?&#8221;<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":21992,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":"","beyondwords_generate_audio":"1","beyondwords_integration_method":"","beyondwords_project_id":"44704","beyondwords_content_id":"41f2ba2a-329a-431c-bcff-ca538a158481","beyondwords_preview_token":"28b6be41-220b-4e10-b83c-3767f06ae9c9","beyondwords_player_content":"","beyondwords_player_style":"standard","beyondwords_language_code":"en_GB","beyondwords_language_id":"50","beyondwords_title_voice_id":"492","beyondwords_body_voice_id":"492","beyondwords_summary_voice_id":"492","beyondwords_error_message":"","beyondwords_disabled":"","beyondwords_delete_content":"","beyondwords_podcast_id":"","beyondwords_hash":"","publish_post_to_speechkit":"","speechkit_hash":"","speechkit_generate_audio":"","speechkit_project_id":"","speechkit_podcast_id":"","speechkit_error_message":"","speechkit_disabled":"","speechkit_access_key":"","speechkit_error":"","speechkit_info":"","speechkit_response":"","speechkit_retries":"","speechkit_status":"","speechkit_updated_at":"","_speechkit_link":"","_speechkit_text":""},"categories":[167,17,168,170],"tags":[403,472,540,575],"class_list":["post-21997","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-management-en-2","category-mycompany-en","category-entrepreneurs-and-company-directors-en","category-finances-en","tag-finances-en","tag-management","tag-business-owner_en","tag-entrepreneurs-company-directors","my_company"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>What are employers\u2019 obligations in relation to pay? 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