Social Security & Cross-Border Rights
Provisional contributions of the self-employed
Provisional contributions precede the final calculation by the CCSS. Income estimation, adaptation, and adjustment: understanding the mechanism.
Lexicon
Social Security & Cross-Border Rights
Contribution base
The contribution base is the amount to which social contribution rates apply. For the self-employed in Luxembourg, it is based on professional income; several professional incomes may need to be combined.
It does not automatically correspond to turnover or the amount withdrawn each month. Health, pension, and accident insurance generally include a minimum and a maximum contributable; the dependency contribution follows a different rule, with no minimum or maximum. Particular situations require a distinct examination.
Before contesting a contribution, identify the year, the retained income, and whether the calculation is provisional or final.
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Other Associated Definitions
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Social Security & Cross-Border Rights
Professional income of the self-employed
Professional income is involved in the contributions of the self-employed. Nature of income and managerial functions specify the social base.
Social Security & Cross-Border Rights
Affiliation of the self-employed worker to the CCSS
Affiliation of the self-employed to the CCSS: declaration deadline, form, and manager status. Understand the procedures in Luxembourg.
Social Security & Cross-Border Rights
Voluntary membership in the Employers' Mutual Insurance
Voluntary membership in the MDE covers, under conditions, a loss of income for the self-employed. Effective dates and coverage in Luxembourg.