The abolition of the advance payment of social security contributions, provided for in , has taken effect.

Starting in January 2023, companies will no longer need to pay social security contributions in advance. The measure aims to “better distribute the payment of contributions and to financially support employers and self-employed persons,” the Ministry of Social Security in a press release on 2 January. It should provide additional cash equivalent to one month’s worth of social security contributions to employers, in particular to finance.

Three stages from an accounting point of view

The implementation will however take place in several stages. , the Joint Social Security Centre (CCSS) explained that the January 2023 invoice will show the contributions for November 2022, from which the reversal of the advance payment for November 2022 must be removed, and the advance payment for December 2022 added.

In February 2022, the contributions for December 2022 will only have to be reduced by the reversal of the advance payment made for that month.

Only in March 2023 will only the contributions for January 2023 have to be paid. “The same applies to subsequent invoices, i.e. only the contributions due are shown.

The ministry said that: “For future employers, self-employed and farmers, the abolition of the deposit will be reflected in the fact that they will no longer need to pay the deposit with the start of their business.”

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