In recent weeks, several COVID-19 measures in the field of social security, which affect employers, have been adopted by the government. In order to make it easier to find your way around, the Centre commun de la sécurité sociale (CCSS) has summarised these measures and the steps to be taken in order to benefit from them in full:
- Social security contributions: Although contributions remain due and are invoiced monthly, the CCSS will not calculate any default interest in the event of late payment of contributions during the state of crisis. In addition, the CCSS will not proceed with the forced collection of debts until the CCSS Board of Directors takes a different decision, which will be communicated to the employers concerned in good time.
- Incapacity for work due to illness: From 1 April 2020 until the end of the month in which the crisis ends, the National Health Fund will compensate all private sector employees who are unable to work due to illness. The employer therefore does not have to continue to pay his employees in the event of illness during this period. However, he must make ad hoc adjustments to the declarations of wages and incapacity for work. It is recommended to consult the CCSS website for more information on this subject: ccss.lu
- Special leaves: The employer is still obliged to pay wages according to the usual procedure for absences due to one of the special leaves assimilated to an incapacity to work, i.e. leave for family reasons, leave for family support and accompanying leave. In order to accelerate the reimbursement of the employers’ mutual insurance company for 100% of the wages paid during these special leaves, the CCSS is making an advance payment. To this end, it has sent a letter to the employers concerned containing the necessary details to be able to fill in the online application in order to benefit from such an advance on the reimbursement of the Employers’ Mutuality. Read the article on the CCSS website.
In addition, many answers can be found on the FAQ page for employers.