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.
Below the social minimum wage of €2,771.33 for an unskilled adult.
Employers' mutual class, based on absenteeism
- Gross salary
- Employer contributions
Six steps to your first hire.
Unsure whether you can hire yet? Our hiring checker tells you in a minute.
- 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
- 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.
- 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.
- 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
- 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.
- 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.
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.
Sources: FEDIL, social parameters from 1 June 2026 · CCSS, contribution rates from 1 January 2026
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
| Branch | Employer | Employee |
|---|---|---|
| Pension | 8.50% | 8.50% |
| Health, benefits in kind | 2.80% | 2.80% |
| Health, cash benefits | 0.25% | 0.25% |
| Long-term care (dependency) | none | 1.40% |
| Accident insurance | 0.65%* | none |
| Employers' mutual | 0.23% to 2.66% | none |
| Occupational health (STM) | 0.14% | none |
| Total, approximately | 12.6% 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.
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
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:
It can be used only once per employment, and anything beyond the maximum is void.
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
Deadlines that cost money.
A fine of €50 per month of delay, up to €2,500.
The part beyond the legal maximum is void.
The exam is compulsory within 2 months, or before starting for night work and risk posts.
Plan your first hire.
Hiring, answered.
What business owners ask us most before their first hire.
Book a free first callRegister 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%.
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.
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.
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.
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
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.