Commercial Regulation
Luxembourg Retenue
Luxembourg payroll regulation covering Retenue d'impôt (RIS — Barème ACD, Klasse 1/1a/2 splitting), cotisations sociales CNAP/CNS/Dépendance, Gratification (taux moyen YTD), Impatrié (Art. 115 n°13b LIR), Frontalier split-payroll, Crédits d'impôt (CIS/CI-CO2/CIM/AMVP), and Chambre des Salariés.
Benelux Ready
v1.0-beta
Part of the Benelux Consolidation Region →
Regulation Overview
LU.Retenue · 2026
Core regulation + Data.Tax.2026 + Data.SV.2026
39
Wage Types
6
Reports
9
Cases
44
Integration Tests
Income Tax — Retenue d'impôt (RIS)
MéthodeProjection annuelle Barème ACD (21 tranches)
Klasse1 / 1a / 2 (splitting)
Fonds pour l'emploi2.5%
Impôt communalyes
Gratificationtaux moyen YTD
Impatrié50% exempt cap €200k 8 years
AMVP / ACE / Frais de garde€9k / €12k / €5.5k
CIS + CI-CO2 + CIM + Bonificationyes
Barème top rate43.05%
ValidierungMatricule Luhn-10 + Verhoeff
Social Security (CCSS) 2026
Pension CNAP8.50% / 8.50%
Maladie CNS3.05% / 3.05%
Maladie sur gratification2.80% / 2.80%
Dépendance1.40%
MaxCotisable€13.518,70
AIP0.50%
MDE0.23–2.66%
Accident AAA0.65% × factor
Chambre des Salariés€35 / €10
Certification Requirements
Required Registrations & Filing Certifications
Customer responsibility — Payroll Engine provides calculation results, not filing
Filing & Data Registrations
CCSS (Caisse Commune de la Sécurité Sociale)Employer registration for SV contributions
ACD (Administration des Contributions Directes)Employer registration for income tax withholding (fiche de retenue)
Payroll Engine computes gross-to-net results. Filing with CCSS and ACD requires separate employer registrations and is the sole responsibility of the deploying entity.
Deployment & Compliance
Flexible Deployment
Standalone Luxembourg or full Benelux multi-country
Luxembourg Only
- Data.Tax + Data.SV versioned
- SSM mid-year indexation
- Matricule validation
- xUnit tests
Benelux Multi
- BE + NL + LU in one tenant
- Cross-country Benelux.Consolidation
- Frontalier certificate
L1LU.Retenuecommercial
L2Data.Tax.2026 / Data.SV.2026
L3Regulation.Consolidation
L4Benelux.Consolidation
Cases & Statutory Reporting
9 payroll input cases + 6 reports
Reports
Fiche de SalairePDFMonthly
Déclaration MensuelleXMLMonthly · CCSS
Nachweis FrontalierPDFMonthly · ACD
Charges PatronalesPDFMonthly · Internal
Journal CumulatifPDFAnnual · Internal
Déclaration Annuelle RTSXMLAnnual · ACD