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Employer guide

Hiring your first employee in Luxembourg.

Registering as an employer, the contract and trial period, the social security declaration, the medical exam, the minimum wage and what an employee really costs. Six steps, every figure linked to the authorities.

What it costs you
2026
€a month

Employers' mutual class, based on absenteeism

  • Gross salary
  • Employer contributions
Monthly cost
Estimate with 2026 rates, the base accident rate and the occupational health service STM. Excludes any 13th month, benefits and the employee's own contributions and tax.
€2,771.33Minimum wage, unskilled adult, since 1 June 2026.
Payroll on quoteContributions and declarations handled. See our services.
Free first callWe walk you through your first hire.
Open on SaturdaysWhen it suits you.
Step by step

Six steps to your first hire.

Unsure whether you can hire yet? Our hiring checker tells you in a minute.

  1. Before

    Check that you can hire

    Your company needs its business permit if its activity requires one. A non-EU candidate may need a residence or work permit first: the immigration department tells you.

    Sources: Guichet.lu, business permit · CCSS, hiring staff

  2. Within 8 days

    Register as an employer

    File an operating declaration with the CCSS, the social security centre, within 8 days of your first employee's start. You get an employer number and are affiliated to the accident insurance, the employers' mutual and an occupational health service.

    Source: Guichet.lu, registering as an employer

  3. By day one

    Sign the contract

    At the latest on the first day, in two copies. It states the job, place, hours, salary and index, leave, notice periods and any trial period.

    Source: Guichet.lu, permanent contract (CDI)

  4. Within 8 days

    Declare the employee

    Get the employee's social security number, then file the declaration of entry on SECUline or MyGuichet.lu within 8 days of hiring. The CCSS confirms to both of you.

    Source: CCSS, hiring staff

  5. Within 2 months

    Book the medical exam

    The occupational health service examines new employees within 2 months of their start, or before they start for night work and risk posts. The employer requests it and pays for it through its contribution.

    Source: Guichet.lu, pre-employment medical exam

  6. Every month

    Pay at least the minimum wage

    Run payroll every month. The salary can never be below the social minimum wage, which follows the cost-of-living index.

    Source: FEDIL, social parameters from 1 June 2026

Minimum wage

The floor, since 1 June 2026.

The social minimum wage follows the cost-of-living index. It rose with the index on 1 June 2026, from €2,703.74 to €2,771.33 for an unskilled adult.

Unskilled, 18 and over€2,771.33a month for full time, or €16.0192 an hour.
Skilled€3,325.59a month, for a qualified employee.
Students in school holidays€2,217.06a month at 18 and over, at least 80% of the unskilled minimum.

Sources: FEDIL, social parameters from 1 June 2026 · CCSS, contribution rates from 1 January 2026

Social contributions

Who pays what.

Contributions are a percentage of the gross salary, shared between you and your employee. The employee's share is deducted from the salary; yours comes on top.

Contribution rates, 2026

BranchEmployerEmployee
Pension8.50%8.50%
Health, benefits in kind2.80%2.80%
Health, cash benefits0.25%0.25%
Long-term care (dependency)none1.40%
Accident insurance0.65%*none
Employers' mutual0.23% to 2.66%none
Occupational health (STM)0.14%none
Total, approximately12.6% to 15.0%about 12.95%

* Base rate, adjusted by a bonus-malus factor between 0.85 and 1.5. Long-term care is calculated after deducting a quarter of the minimum wage. Totals are our calculation.

Source: CCSS, contribution rates from 1 January 2026

Good to know

  • A ceilingContributions stop at 5 times the minimum wage: €13,856.63 a month since 1 June 2026. The ceiling does not apply to long-term care.
  • Your mutual classThe employers' mutual rate depends on your employees' financial absenteeism rate, in four classes from 0.23% to 2.66%.
  • Your accident rateThe accident insurance association writes to you with your individual rate.

Sources: FEDIL, social parameters from 1 June 2026 · CCSS, contribution rates from 1 January 2026

Contract, trial period and leave

The rules of the job.

Trial period

Written in the contract, at the latest on the first day. At least 2 weeks, and at most:

3 monthsTraining below the vocational diploma (DAP)
6 monthsDAP level or higher
12 monthsGross salary of at least €5,188.69 a month

It can be used only once per employment, and anything beyond the maximum is void.

Source: Guichet.lu, permanent contract (CDI)

Paid leave

  • 26 working days a yearAt least, for every employee, pro rata for part-time.
  • 2.17 days a monthLeave builds up from the start; a new employee usually takes it after 3 months.
  • Carry-overNormally taken in the year. Some leave can move to 31 March of the next year.

Source: Guichet.lu, annual paid leave

What is at stake

Deadlines that cost money.

Late declaration of entry or exit

A fine of €50 per month of delay, up to €2,500.

Source: Guichet.lu, fines for late declarations

Trial period too long

The part beyond the legal maximum is void.

Source: Guichet.lu, permanent contract (CDI)

Medical exam not done

The exam is compulsory within 2 months, or before starting for night work and risk posts.

Source: Guichet.lu, pre-employment medical exam

Common questions

Hiring, answered.

What business owners ask us most before their first hire.

Book a free first call

Register as an employer with the CCSS within 8 days of the start, sign a contract at the latest on the first day, declare the employee to the CCSS within 8 days of hiring, book the medical exam within 2 months, and pay at least the social minimum wage.

Sources: Guichet.lu, registering as an employer · Guichet.lu, permanent contract (CDI) · CCSS, hiring staff · Guichet.lu, pre-employment medical exam

Since 1 June 2026, €2,771.33 a month for an unskilled worker aged 18 or over, and €3,325.59 for a skilled worker. Before that, the unskilled minimum was €2,703.74.

Sources: FEDIL, social parameters from 1 June 2026 · CCSS, contribution rates from 1 January 2026

On top of the gross salary, employer social contributions of roughly 12.6% to 15%: pension 8.5%, health 3.05%, accident insurance around 0.65%, the employers' mutual 0.23% to 2.66%, and occupational health 0.14%.

Source: CCSS, contribution rates from 1 January 2026

Pension 8.5%, health 3.05% and long-term care 1.4%, which is calculated after deducting a quarter of the minimum wage. Our gross-to-net calculator shows the take-home pay.

Source: CCSS, contribution rates from 1 January 2026

At least 2 weeks and at most 3 months for training below DAP level, 6 months for DAP level or higher, and 12 months for a gross salary of at least €5,188.69 a month.

Source: Guichet.lu, permanent contract (CDI)

Within 8 days of hiring, on SECUline or MyGuichet.lu, once you have the employee's social security number. A late declaration can be fined €50 per month, up to €2,500.

Sources: CCSS, hiring staff · Guichet.lu, fines for late declarations

Yes, within 2 months of starting, or before starting for night work and risk posts. The employer requests it from its occupational health service.

Source: Guichet.lu, pre-employment medical exam

At least 26 working days a year, pro rata for part-time and for the first year. A new employee usually takes leave after 3 months.

Source: Guichet.lu, annual paid leave

Yes. We register you as an employer, declare your employees and run payroll every month. Payroll is priced on quote, depending on your number of employees. The first call is free.

Source: Finbros services and rates

Ready when you are

Your first hire, done right.

We register you with the CCSS, declare your employee and run your payroll every month. Book a free first call, Saturdays included.

Rules and amounts as they apply in November 2026, private sector. General information, not legal advice for your situation. Part of the Finbros Encyclopedia.