2 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
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.
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.