The salary statement and payment must reach our organisation by the 10th of the month following the period to which they refer, at the latest.
Salary statements must be sent to the Caisses Sociales using our secure Online services. This facility ensures the confidentiality of the information sent and offers:
- direct online entry of payroll elements,
- or data transfer of files from payroll software packages.
PLEASE NOTE: From 1 January 2024, the procedure for declaring wages will change when the Caisse Monégasque de Retraite Complémentaire comes into force.
A subscription is required to use Teleservices, log-in details for which are sent to you when you register.
- Login credentials for the online services are provided upon registration.
How to report?
Newly hired employees
You must include them on the statement for the month in which they are hired, giving their surname, first name, date of birth and their ID number if you know it.
The role of employee director must be reported in the employee information. This specific identification will enable the fund's departments to make adjustments for any anomalies or errors.
The Monegasque exceptional allowance of 5%
The minimum amount of salaries, bonuses and allowances of all kinds owed under Law 739 on salaries, is increased by an amount of 5%. This is compulsory and not subject to social contributions, when the earnings used to calculate it are equal to the minima as laid down by the Law on wages. When calculated on earnings above these amounts, this additional amount
Back pay or one-off bonuses
When an employee who has left the company is paid back pay or a one-off bonus, this element of the salary should not be entered on the salary statement for the current month, but on a separate supplementary statement, giving the last month during which working hours, leave or notice were reported.
Adjustments for earlier months
- These must be entered on a separate supplementary statement.
- It is essential that employers comply with this rule, so as to allow proper consideration of the information entered on the salary statement.
- When employers stop their salaries during the month, they must report, on a supplementary statement, modifications to salaries, working hours and events taking place between the date the salary was stopped and the last day of the month.
Employees not working due to illness, maternity, paternity or workplace accident
- In the event of illness, maternity, paternity or workplace accident, even if remuneration continues to be paid in full, only the amount corresponding to the actual working hours should be entered on the statement, in the total gross salary.
How to report an employee departure from your workforce?
Employers must report any employee leaving their workforce within seven days of the administrative leaving date.
We draw your attention to the fact that any employer failing to comply with this obligation will be liable for any benefits paid incorrectly due to the delayed reporting of an employee departure.
What to do if you do not have any employees who are covered by unemployment insurance?
If the employees appearing on the salary statement are not covered by unemployment insurance, the unemployment insurance basis must be entered as zero.
The Annual Salary Summary Statement C.C.S.S. / C.A.R.
An annual summary is drawn up in order to formalise the basis of contributions to C.C.S.S. and C.A.R. according to the thresholds in force.
This report is based on the monthly declarations made by employers over the year. It is sent systematically by the Service du Contrôle des Employeurs [Employers’ Control Service] at the start of the year in the event of debit or credit in contributions.
The Unemployment Insurance Annual Summary Statement (ASS)
Every year in early February, the Caisses Sociales provides a summary table of the reported or estimated monthly payrolls for the previous year to employers covered by unemployment insurance.