1/2 day£267 +VAT
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Understand the payroll requirements of Luxembourg

The Duchy of Luxembourg may be a small country but it sits at the heart of Europe. Home to several key European institutions, and with generous company taxation rules there are plenty of reasons why your company will be operating from Luxembourg. The payroll rules in Luxembourg are comprehensive, and even if you are outsourcing your payroll there you need to know the basics in order to manage the outsourcer effectively. Our one day course on Luxembourg will provide you with a great overview of all the rules and procedures.

Attendees will be able to accurately follow a simple pay calculation, and should be able to identify all of the key items on a payslip. You will also be able to:

  • Identify all key jurisdiction deadlines
  • Understand the penalty regimes and the consequences of getting it wrong
  • Have a detailed understanding of the scope of service you are purchasing from an outsource partner
  • Understand how to keep up to date with changes in country, and be able to challenge your outsource provider to ensure such changes are made
  • Identify what information you need to pass to the outsource partner and why you have to provide it

We provide a course manual as well as comprehensive local documentation, in English where available.


Courses Overview

Duration: 1/2 day Price: £267+VAT
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Who will it benefit?

This course equips you with essential management knowledge to take a decision as to whether or not to outsource or have a local team running payroll in-house in Luxembourg.

What you'll achieve?

Delegates will gain an understanding of local payroll legislation and how to compliantly manage an in-house or outsourced payroll provider in Luxembourg.

Course Content

This course can be run in house making it suitable for attendance from an entire management team as well as payroll professionals - HR and Finance/Tax managers, giving all senior stakeholders an excellent grounding in what’s in store for the company with employees in Luxembourg or looking to expand their operations into Luxembourg.

Luxemburg's payroll and tax regulations

Income Tax

  • Set up of ACD and RTS offices
  • Tax residency rules
  • Tax classes and impact on Tax Card
  • Starter process
  • Employee claimed tax deductions
  • Secondary employment
  • Tax free expenses
  • Cheque Repas
  • Calculating net taxable income
  • Valorising Benefits In Kind
  • Travel deductions from taxable income
  • Tax credits
  • Tax rates
  • Example tax calculation
  • IEBT temporary tax levy
  • Taxation rules on overtime payments
  • Submitting form 950 FD electronically
  • When to pay ACD
  • Leaver processes
  • ECSP annual return

Social Insurance

  • Set up of CCSS
  • New employee registration
  • Social security card
  • DECAFF process
  • Different insurance schemes
  • Contribution rates
  • Contribution caps
  • Assessable income
  • Contribution calculation
  • Monthly DECSAL report
  • Other declarations (SALMAN, SALRET etc)
  • CCSS statement and contribution bill
  • Leaver process
  • Annual check on contribution liability
  • Special groups (students, interns etc)

General Employment Issues

  • Pension arrangements (state and company)
  • Court orders
  • International employees
  • Double Taxation Agreements
  • EEA rules on social insurance – temporary assignees and multi state workers
  • Luxembourg bilateral social security agreements outside of EEA
  • Posted workers directive
  • Expatriate employee tax concessions
  • Employment law – code de travail
  • Contract forms
  • CBA’s and Works Committee’s
  • Working time and overtime
  • Minimum wage
  • Annual leave – calculation of payment and entitlement
  • Public holidays and special paid leave
  • Leave registers
  • Sick leave
  • Maternity and adoption leave
  • Parental leave

"When setting up a Shared Service Centre, The Learn Centre played a key role in our award winning Payroll Academy, delivering a blended learning experience combining both classroom based training and an e-learning solution. The course delivery, the training materials and overall learning experience was excellent."

Michael Stevenson
Payroll Manager at Queen's University Belfast

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1/2 day£267+VAT
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