The glossary to understand and take action

General Inspectorate of Social Security (IGSS)

The IGSS carries out analysis, monitoring and support tasks in the field of social security. Its work and resources shed light on the functioning and development of the Luxembourg system.

Administration ou organisme professionnel · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Its role for your business

It should not be confused with the CCSS, which handles registrations and contributions, or with the CNS for benefits falling under that fund. The recipient of a routine procedure depends on its purpose.

In your file

When to contact them and what to prepare

For an operational business question, first identify whether it concerns registration, contributions, benefits or general rules. This distinction prevents the file from being sent to the wrong body. General publications can inform an analysis, but do not replace an individual decision by the competent institution.

A scenario to help you understand

Educational example

An employer seeks to understand the social security system but sends its declaration of commencement of employment to the CCSS, using the body corresponding to the action to be taken.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Qualifier la question sociale
  • Choisir l’organisme opérationnel
  • Distinguer documentation et décision

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

Joint Social Security Centre (CCSS)The Joint Social Security Centre (CCSS) notably manages registrations and the collection of social security contributions within its remit.National Health Fund (CNS)The CNS is involved in health and maternity insurance in Luxembourg. For employers, it is notably a contact point in monitoring incapacity for work and benefits falling within its remit.Accident Insurance Association (AAA)The AAA is Luxembourg's accident insurance body. It is involved in the prevention and compensation of occupational accidents and diseases falling within its legal framework.Operational declaration with the CCSSA procedure enabling a company to register as an employer with the CCSS.Employment contractThe employment contract governs an employment relationship, with the respective obligations of the employer and employee within the applicable legal framework.Social minimum wageThe social minimum wage is a statutory remuneration benchmark whose applicable amount varies, in particular, according to age, qualification and period.

Put it into practice

Explore further with our guides

Practical guideFirst hire: organising the employer file and payroll

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.