TLDR: The reporting obligations for Luxembourgish employers are not explicitly addressed in the provided sources, which primarily refer to French tax regulations. Employers subject to French regulations—including those based in Luxembourg but with employees in France—must comply with specific obligations regarding salary declarations, withholding taxes, and social security contributions.
Who must declare salaries in France?
All employers, whether individuals or legal entities, that pay taxable wages, salaries, fees, or remuneration are required to file an annual declaration. This includes employers of domestic or service staff, regardless of sector or company size.
Submission methods: online or paper
Salary declarations can be submitted in two main ways:
- Déclaration Sociale Nominative (DSN), mandatory for most employers.
- Form n° 2460 (CERFA n° 10143), reserved for employers not subject to DSN or the annual social data declaration (DADS).
Monthly declarations under Articles 87 and 87-0 A of the French General Tax Code (CGI) must be submitted electronically, following the procedures set by the Social Security Code or the Labor Code. For cases not covered by these codes, declarations must be submitted to the relevant authority by January 31 (for annual declarations) or by the month following the withholding (for withholding taxes).
Mandatory information in the declaration
Salary declarations must include, for each beneficiary among executives or managers, the following separate data:
- The amount of allowances for employment expenses.
- The amount of reimbursed representation, travel, mission, and other professional expenses.
Additionally, employers must record in the payroll ledger, file, or equivalent document:
- The date, nature, and amount of each taxable payment.
- The number of dependents declared by the beneficiary.
Deadlines and declaration frequency
Deadlines vary depending on the type of declaration:
- Annual salary declaration (Art. 87 CGI): Must be filed by January 31 of the year following payment.
- Monthly withholding tax declaration (Art. 87-0 A CGI): Must be submitted by the month following the withholding.
Social contribution payments (BRC or DUCS) follow a monthly or quarterly frequency, depending on workforce size and payroll payment dates.
Employer contribution to housing construction
Employers are also subject to the Participation des Employeurs à l'Effort de Construction (PEEC), a mandatory contribution to fund housing policies, unless specific exemptions apply (not detailed in the sources).
Specific obligations for Luxembourgish employers
The provided sources do not explicitly address specific reporting obligations for Luxembourgish employers. Luxembourgish employers with employees in France must comply with French reporting requirements.