The tripartite agreement of 28 September 2022 provides for the abolition of the advance payment of social security contributions on 1 January 2023. This measure is intended to improve the distribution of contribution payments and to provide financial support for employers and self-employed persons. In this way, it will allow employers to have more financial leeway to fund, during 2023, the additional index-linked bracket to the bracket carried forward to April 2023.
By regulation published on 16 December 2022 (http://data.legilux.public.lu/eli/etat/leg/rgd/2022/12/16/a634/jo), the regulation providing for the advance payment (Grand-Ducal regulation of 28 January 1987 on the collection of social security contributions by the Centre d'informatique, d'affiliation et de perception des cotisations) was repealed on 1 January 2023.
In concrete terms, the abolition of the advance payment represents for employers and self-employed persons an additional cash flow equivalent to one month of social security contributions.
Technically, the invoices issued by the Joint Social Security Centre (CCSS) from January 2023 onwards will be adapted to put this abolition into practice in three stages, so that the invoice issued in March 2023 will correspond to the contributions of January 2023.
For future employers, self-employed persons and farmers, the abolition of the advance payment will be reflected in the fact that they will no longer need to pay the advance payment with the start of their activity.
The CCSS has sent a notice with detailed information to the entities concerned, which is also available on the CCSS website: https://ccss.public.lu/fr/actualites/2022/12/30.html.
Press release by the Ministry of Social Security