Calendrier RH - Échéances 2026 - Luxembourg

2026 marks a turning point for HR teams in Luxembourg.
Between social, tax and parafiscal obligations, and new rules stemming from EU law, compliance becomes a true management challenge.

To help you stay in control, Microtis provides a 2026 HR Calendar designed specifically for Luxembourg:

• Downloadable as a PDF
• Designed to be printed and displayed in HR departments
• 100% focused on Luxembourg legal obligations

This calendar sets out, month by month, what HR and payroll teams in Luxembourg must anticipate to remain compliant.

January

Social contributions

Pension contribution increased to 8.5%
→ Update payroll settings from the very first payslip.

Tax

Increase of the CO₂ tax (CICO2)
→ Adjust tax parameters.

Allowance for continued professional activity (AMVP)
→ Identify eligible employees and apply the allowance from January.

Other

• Recalculation of leave (entitlements, carry-over, additional days)
• Update of HR systems for 2026 (accident rate, mutual insurance)
• Year-end close N-1 (annual accounts, payroll books, leave balances)

News

Unemployment benefits – 100% online via MyGuichet
→ Secure offboarding: consistency between dates and documents.

Extended Sunday work framework
→ Adjust schedules, compensation rules and, in some cases, contracts.

February

Tax

Issue and send annual statements
→ Essential documents for employees.

Other

Issue and send annual certificates to employees

Training

Check receipt of documents for co-financing request (payroll mass)
→ Declarations, summaries and supporting documents.

March

Social contributions

Chamber of Employees contribution
→ Deducted via payroll.

Other

Review of interns (strongly recommended)
→ Social contributions and taxation.
→ Typical recruitment period.

April

No specific deadline indicated in the calendar.

May

Other

Review of students (strongly recommended)
→ Social contributions and taxation.
→ Start of summer and September intake recruitment.

News

Transposition of the EU Single Permit Directive
→ Direct impact on non-EU recruitment.

June

Social contributions

Check CSL contributions in preparation for July invoice

News

EU Pay Transparency Directive
→ 2026 becomes the reference year.
→ Data collected in 2026 will feed the first reports in 2027.

July

Social contributions

Receipt of the CSL invoice

News

Right to disconnect – enforcement of sanctions under the 2023 law
→ Internal rules must exist and be applied.

Salary indexation expected in Q3 2026 (STATEC estimates)

August – Summer break

Use this period to review your mandatory ongoing checks
(ITM, CCSS, CNS, employee files…).

September

No specific deadline indicated in the calendar.

October

No specific deadline indicated in the calendar.

November

Social contributions

Preparation of the 13th-month payment

Other

Check tax and social contribution ceilings

December

Tax

Double taxation – year-end recalculation

Other

Annual leave review

News

EU Platform Work Directive

Ongoing checks – Permanent obligations

These items can be inspected at any time by the authorities.

Labour Code compliance (ITM)

• Working time
• Breaks and rest periods
• Sunday and night work
• Mandatory notices
• Staff register
• Up-to-date employment contracts

Social security (CCSS / CNS)

• Correct affiliations
• Joiners and leavers
• Status changes
• Contribution checks and sickness reimbursements

Health & Safety

• Declaration of workplace accidents (AAA / CCSS)
• Prevention documents, depending on activity (ITM)

Employee files

• Signed contracts
• Amendments
• Medical certificates
• Statutory leave records

Providing HR teams with a reliable, compliant and future-proof foundation to manage payroll and social obligations in Luxembourg—without relying on fragile manual processes—is Microtis’ mission.

With the Gesper suite, legal changes are integrated automatically and your essential HR documents are generated—no manual input, no risk of oversight.

Download the 2026 HR Calendar (in French)
A clear, Luxembourg-focused tool designed for the daily reality of HR teams.