We are able to provide monthly payroll services to enable shareholders to withdraw a monthly salary and/or to pay their employees. Please note, we do not offer standalone payroll services for a Luxembourg S.à r.l. or S.à r.l.-s without also providing accounting & bookkeeping services.

The fees below do not apply to non-Luxembourg companies with remote workers where we are able to operate a Luxembourg Shadow payroll. For these cases please contact us for a bespoke quote.

The basic monthly charges include the normal monthly payroll processing of the employee pay slips and the associated declarations to the tax and social security administrations. For additional reporting, additional fees are charged as needed. For transparency, we detail the typical level of these additional fees below. All fees are quoted exclusive of VAT.

Basic monthly payroll charges

  • Monthly employee payroll : EUR 50 per person (up to 5 employees)

  • Monthly employee payroll : EUR 35 per person (from 6th employee)

Monthly payroll processing includes:-

  • the creation of the monthly payslip for each employee

  • the online submission to CCSS of the salaries subject to Luxembourg social security

  • the online withholding tax declarations to the Luxembourg administration

 

Corporate set-up costs

  • New Payroll Setup : Set-up of the Company payroll records within our payroll system to enable payroll processing and online submissions to the administrations. We charge EUR 125 for the initial set-up - this is a one time charge.

  • Company registrations : Registrations of mandates with CCSS & RTS to enable payroll related correspondence to be sent to our address. Also, request for a Token to enable online tax card access as the payroll provider. We charge EUR 175 for the complete set of registrations.

 
 

Employee set-up costs

  • New Employee Setup: Creation of payroll records for the employee within our payroll system to enable processing of monthly payslips. We charge EUR 125 for a new employee setup.

  • Declaration of Entry:  Submission to CCSS to inform them of the new employee. There is no additional charge for this reporting - it is included as part of the New Employee Setup.

Additional / ad-hoc filings

  • Sickness declaration: Declaration of sickness period with CCSS to request reimbursement through mutual insurance premiums. We charge EUR 25 per declaration.

  • Additional payslip (e.g. non-periodic): Additional payslips are required to report one-off payments, for example, bonuses, stock options, 13th month payments etc. We charge EUR 25 per additional payslip

  • CIE declaration: Periodic declaration of income paid to an employee covered by a CIE contract with ADEM to request partial reimbursement of wages and social security charges. We charge EUR 125 per submission.

  • UI / certificate of work: Preparation of certificate for ex-employee is processed on request, as needed. We charge EUR 125 per certificate.

  • Company car benefit calculation: Calculation of benefit in kind charge required to be included in the monthly payroll typically on change of vehicle or if change in calculation method by the tax administration. We charge EUR 50 for each calculation.

  • Processing of payments on exit: Processing of final payments due to employees where employment is ending including, but not limited to vacation balance, termination payment etc. We charge EUR 75 for the additional calculations.

  • Declaration of exit at CCSS: Submission to CCSS to inform of the employee end of employment. We charge EUR 75 per declaration.

Annual filings

  • Employer salary declarations via myGuichet: Annual filing requirement for each employee detailing wages and deductions processed during the year. We charge EUR 125 for the declaration (up to 5 employees) and then EUR 25 per each additional employee.

  • Employee salary certificates:  Preparation of annual salary certificates required to be issued to each employee. We charge EUR 50 per certificate.

  • CCSS mandate & token access:  Annual charge for mandate service in relation to receipt of monthly CCSS & RTS paperwork & monitoring of tax cards. We charge EUR 300 per annum.

Other services

The following services are not included in the standard monthly payroll charges and will be invoiced at fixed fees, where stated, or at EUR 125 per hour:

  • Salary simulations: Calculations of gross-to-net or net-to-gross salary to determine salary package or calculations of net pay for potential new employee etc. Charged at EUR 75 per calculation.

  • Additional correspondence with CCSS or tax office: If additional correspondence is required (e.g. unpaid taxes/contributions or errors in calculations from the administration etc.) then this will be charged in addition to hourly rates.

  • Payroll audit: Responding to data requests from administration for periodic payroll audits will be charged at hourly rates.

  • Payroll / CCSS reconciliations: If bespoke reconciliations are required for historic contributions/payments this is charged in addition will be charged at hourly rates.

  • A1 applications: For secondments outside of Luxembourg, the request for an A1 certificate to remain subject to Luxembourg CCSS. This is charged at EUR 500 per request.

  • Tax card request (excl. simulations): Request for change in Tax Card or amended Tax Card for employee. Charged at EUR 75 per request. If calculations are required please refer to the salary simulations above.