Administrative formalities on hiring in Luxembourg: ADEM, CCSS and contract
Hiring an employee in Luxembourg follows a strict three-step administrative process: declaring the vacancy to ADEM before recruiting, providing a written contract no later than the first day of work, then registering with the CCSS within 8 days. Failing to comply with any of these obligations may result in penalties or affect the employee's social security coverage.
Step 1 — Before recruiting: declaring the vacancy to ADEM
Every vacant position in Luxembourg must be declared to the National Employment Agency (ADEM) before the recruitment process begins (Art. L. 622-4, par. 1). This obligation applies to all private-sector employers, with the exception of positions subject to specific statutory admission requirements.
Required information in the declaration
- the employer's identity;
- the job description;
- the required profile (education, qualifications, languages, experience);
- the working conditions offered (remuneration, hours, location).
Penalties
| Offence | Fine |
|---|---|
| First offence | €251 to €2,500 (Art. L. 622-4, par. 11) |
| Repeat offence | €251 to €6,250 (Art. L. 623-3) |
Step 2 — On the hiring date: mandatory written employment contract
The employment contract must be drawn up in writing and given to the employee no later than the start of employment, in two copies (Art. L. 121-4, par. 1). It may be in paper or electronic form, provided the document's integrity and accessibility are guaranteed.
Mandatory clauses
- the identity of the parties and the start date;
- the workplace and nature of the job (duties and tasks);
- working hours (daily or weekly), normal schedule and overtime arrangements;
- remuneration (base salary and supplements listed separately) and payment frequency;
- paid leave entitlement and the termination procedure (notice periods);
- duration and conditions of the probationary period, if applicable;
- the identity of the social security bodies.
Step 3 — Within 8 days: CCSS declarations
Employer registration
Any new employer must register with the Joint Social Security Centre (CCSS) via an operating declaration, within 8 days of the first employee's start date. This process is carried out via guichet.lu.
Employee entry declaration
The hiring of any employee, paid intern or apprentice must be reported to the CCSS with an entry declaration within 8 days (Art. CSS-VI-425, par. 2).
Special case: subsidy for hiring older unemployed workers
An employer who hires a person aged 45 or over, registered with ADEM for at least one month, may claim a reimbursement of the employer's share of social security contributions (Art. L. 541-1, par. 1).
Summary: hiring checklist
| When | Obligation | Legal basis |
|---|---|---|
| Before recruiting | Declare the vacancy to ADEM | Art. L. 622-4 |
| Day 1 (start of employment) | Provide the written employment contract in two copies | Art. L. 121-4 |
| Within 8 days | Register the company with CCSS (if first employee) | guichet.lu |
| Within 8 days | Submit the employee entry declaration to CCSS | Art. CSS-VI-425 |
A question about hiring formalities, the ADEM declaration or CCSS registration in Luxembourg?
Ask Kymora →The information in this guide is provided for informational purposes only and does not constitute legal advice. It may contain inaccuracies or may not reflect the latest legislative or case-law developments. For any specific situation, please consult a qualified legal professional.