Luxembourg Payroll
Asked about Luxembourg payroll processing for employed persons.
What this covers — Luxembourg, 2025
- Income Tax Withholding (Monthly PAYE via the Tax Card)
- Social Security -- Employee Deductions (CCSS)
- Social Security -- Employer Contributions (CCSS + Employer-Only Funds)
- Social Minimum Wage (SSM) and Reference Items
- Conservative Defaults
- Required Inputs and Refusal Catalogue
- Transaction / Payment Pattern Library
- Worked Examples
- Tier 1 Rules (deterministic)
- Tier 2 Catalogue (reviewer judgement)
- Excel Working Paper Template
- Luxembourg Bank Statement / Terminology Reading Guide
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Luxembourg Payroll automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Luxembourg accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Luxembourg to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Luxembourg →Depends on
About
Use this skill whenever asked about Luxembourg payroll processing for employed persons. Trigger on phrases like "Luxembourg payroll", "retenue d'impot Luxembourg", "wage withholding Luxembourg", "fiche de retenue", "tax card Luxembourg", "tax class 1 1a 2", "CCSS contributions", "centre commun de la securite sociale", "pension contribution Luxembourg", "assurance dependance", "dependency insurance", "Mutualite des Employeurs", "MDE", "accident insurance Luxembourg", "sante au travail", "SSM Luxembourg", "salaire social minimum", "social minimum wage Luxembourg", "CIS CISSM CIM tax credit", "solidarity surcharge Luxembourg", "fonds pour l'emploi", "MyGuichet payroll", "extrait de compte salaire", "net salary Luxembourg", "gross to net Luxembourg", "PAYE Luxembourg", or any question about computing employee pay, wage withholding tax, or social security contributions for Luxembourg-based employees. This skill covers monthly wage withholding tax (PAYE via the tax card), CCSS social security (employee and employer), the dependency-insurance abatement, employer-only funds (accident, occupational health, Mutualite des Employeurs), the social minimum wage, tax credits (CIS, CISSM, CIM) and filing obligations. ALWAYS read this skill before processing any Luxembourg payroll.
The full rule
The complete, step-by-step rules for Luxembourg Payroll — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Luxembourg tax skills
Other Luxembourg computations in the OpenAccountants library.