Social Security & Cross-Border Rights
Contribution base
The base is the calculation basis for social contributions. Professional income, minimum, and maximum: understand a CCSS call.
Lexicon
Social Security & Cross-Border Rights
Professional income of the self-employed
The professional income of the self-employed is used to determine their contribution base in Luxembourg. It can come from a liberal profession, a commercial or craft activity, or a managerial activity under the independent social status.
A monthly remuneration accompanied by a payslip does not exclude this latter status. The CCSS also includes certain replacement incomes and foreign professional incomes of a self-employed affiliated in Luxembourg, according to the applicable rules.
It is therefore necessary to identify the nature of the income before estimating contributions. Do not confuse collected receipts, professional profit, and management remuneration: these notions do not describe the same accounting or social reality.
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