Fees by service line · Payroll
Payroll fees in Luxembourg in 2026
Payroll fees in Luxembourg are EUR 25 excl. VAT per payslip up to five payslips a month, EUR 22 from six to twenty, EUR 20 beyond. Opening the file costs EUR 200 excl. VAT; CCSS communications and RTS reporting each carry a EUR 150 excl. VAT annual service fee. With 12 payslips and one entry declaration, the first-year total is EUR 820 excl. VAT, excluding options.
Fees by service line: Company formation fees · VAT fees · Corporate secretarial fees · Directorship fees · SOPARFI fees · Fund and SPV fees · Odoo fees Overview.
How much does a payslip cost in Luxembourg?
A payslip in Luxembourg costs EUR 25 excl. VAT up to five payslips a month, EUR 22 from six to twenty, EUR 20 beyond. The price includes the CCSS contributions, income tax withheld according to the tax card, benefits in kind and secure delivery to the employee.
| Monthly volume | Price per payslip | Included |
|---|---|---|
| 1 to 5 payslips | EUR 25 | Calculation, withholding tax, contributions, secure delivery |
| 6 to 20 payslips | EUR 22 | Same, employee portal |
| Over 20 payslips | EUR 20 | Same, dedicated payroll contact |
Which fixed costs come with payroll?
Payroll in Luxembourg carries three fixed costs: file opening (EUR 200 excl. VAT, once), communications to the Joint Social Security Centre (EUR 150 a year) and the annual RTS reporting service fee (EUR 150 a year). This annual service fee does not determine the legal filing frequency: withholding tax declarations may be monthly, quarterly or annual depending on the amounts withheld. Events in the life of the contract are billed per unit.
| Service | Price | Frequency |
|---|---|---|
| Payroll file opening, data takeover | EUR 200 | Once |
| CCSS communications | EUR 150 | Per year |
| RTS reporting, annual service fee | EUR 150 | Per year, regardless of tax filing frequency |
| Employee entry declaration | EUR 20 | Per hire |
| Exit declaration | EUR 50 | Per departure |
| Final settlement | from EUR 125 | Per departure |
| Annual remuneration certificate | EUR 50 | Per employee, on request |
| Exceptional calculation: bonus, benefit | from EUR 75 | Per event |
| Wage garnishment or maintenance order | EUR 50 | Per month concerned |
| Sickness, CNS or accident follow-up | from EUR 75 | Per file |
| Employer cost simulation | EUR 100 | Per simulation |
| Standard employment contract on template | EUR 150 | Per contract |
| Premium employment contract, specific clauses | EUR 500 | Per contract |
| Payroll takeover mid-year | from EUR 350 | Once |
How much does payroll cost per employee per year?
For one employee hired at the start of the year, with 12 payslips and one entry declaration, the first-year cost is EUR 820 excl. VAT: EUR 200 opening, EUR 300 payslips, EUR 150 CCSS, EUR 150 RTS and EUR 20 entry. With no new hire or optional services, year two costs EUR 600 excl. VAT. Five employees hired together cost EUR 2,100 excl. VAT in year one and EUR 1,800 in year two at unchanged volume.
| Item | 1 employee, year 1 | 1 employee, year 2 | 5 employees, year 1 |
|---|---|---|---|
| File opening | 200 | 0 | 200 |
| Payslips (12 per employee) | 300 | 300 | 1,500 |
| CCSS communications | 150 | 150 | 150 |
| RTS communications (annual service fee) | 150 | 150 | 150 |
| Entry declarations | 20 | 0 | 100 |
| Total excl. VAT | 820 | 600 | 2,100 |
Mickaël LOC's take
Payroll is not judged on the price of a payslip but on the cost of an error. A miscalculated withholding is recovered over twelve months; a late CCSS declaration costs surcharges. We publish a low price per payslip because the process is industrialised, not because it is rushed: every payslip passes a consistency check before release.
Does a director's payroll cost more?
A director treated as an employee costs the same as any payslip, EUR 25 excl. VAT, with the specifics handled at no extra charge: CCSS affiliation as manager, withholding on the tax card, benefits in kind (car, housing), combination with income earned abroad for cross-border workers.
Frequently asked questions
Does the payslip price include CCSS declarations?
The payslip price (EUR 25 excl. VAT) includes the contribution calculation. Monthly CCSS communications are covered by a separate annual flat fee of EUR 150 excl. VAT, whatever the headcount.
Does the EUR 150 annual RTS fee mean an annual tax filing?
No. EUR 150 excl. VAT is our annual service fee per employer. The employer’s legal withholding tax filing and remittance frequency can be monthly, quarterly or annual, depending on the amount withheld. Official source: https://guichet.public.lu/fr/entreprises/fiscalite/impots-benefices/imposition-salaires/versement-retenue-impot/retenue-impot.html.
Do I need payroll software?
No. The firm uses its own approved software; no licence to buy, no set-up. Payslips are delivered through a secure portal accessible to the employee.
How is payroll billed for an employee who joins mid-month?
Per payslip, like any other: a pro-rata payslip costs EUR 25 excl. VAT, plus the entry declaration at EUR 20 excl. VAT. No month is billed without a payslip issued.
Do you handle cross-border employees?
Yes, at no extra charge. French, Belgian and German cross-border workers make up a large share of the payslips we produce; withholding and affiliation rules are built into the calculation.
Read next
Get a firm quote within 48 hours
Amounts excl. VAT (17%). Grid in force at the date shown; the signed engagement letter is the only contractual document.
Deutsche Fassung: Kosten der Lohnbuchhaltung in Luxemburg 2026