Luxembourg Social Security Contributions (Cotisations Sociales)
Asked about Luxembourg social security contributions (cotisations sociales) for employees, employers, or the self-employed (independants).
What this covers — Luxembourg, 2026
- Required inputs and refusal catalogue
- Payment pattern library
- Worked examples
- Tier 1 rules
- Tier 2 catalogue
- Excel working paper template
- Bank statement reading guide
- Onboarding fallback
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 Social Security Contributions (Cotisations Sociales) 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 social security contributions (cotisations sociales) for employees, employers, or the self-employed (independants). Trigger on phrases like "how much social security in Luxembourg", "CCSS contributions", "Luxembourg payroll deductions", "pension contribution Luxembourg 2026", "assurance dependance", "dependency insurance", "Mutualite des employeurs", "accident insurance Luxembourg", "CNS health contribution", "CNAP pension", "social parameters 2026", "contribution ceiling 5x SSM", "declaration d'entree", "decompte CCSS", or any question about Luxembourg social-security obligations for a payroll, employer registration, or self-employed client. Also trigger when classifying bank statement transactions that relate to CCSS debits, social-security direct debits, or government contribution payments from BCEE, BGL BNP Paribas, Banque de Luxembourg, Spuerkeess, or other Luxembourg banks. This skill covers the 2026 contribution rates (including the pension reform of 18 Dec 2025), employee/employer/self-employed splits, the SSM floor and 5x-SSM ceiling, the dependency abatement, registration and wage-declaration forms, payment deadlines, penalties, and bank statement classification patterns. Personal income tax (PIT) is administered separately by the ACD and is documented here only for context. ALWAYS read this skill before touching any Luxembourg social-contribution work.
The full rule
The complete, step-by-step rules for Luxembourg Social Security Contributions (Cotisations Sociales) — 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.