Social parameters

Contribution rates as of 1 January 2020

Risk

Assured share

Employer share

Health and maternity insurance
Surcharge for cash benefits (1)

2,80 %

0,25 %

2,80 %

0,25 %

Employer mutuality
Class 1 (Absenteeism rate < 0,65 %)
Class 2 (Absenteeism rate > 1,60 %)
Class 3 (Absenteeism rate < 2,50 %)
Class 4 (Absenteeism rate >= 2,50 %)

0,46 %

1,07 %

1,58 %

2,70 %

Pension insurance

8,0 %

8,0 %

Dependency insurance (2)

1,40 %

Accident insurance

0,75 %

Family benefits (at the expense of the State for the private sector)

1,70 %

Health at work

0,11 %

Minimum and maximum contributions

Minimum monthly social wage (SSM)

Cost of living index 834,76

Minimum contribution 18 years and more non qualified

2.141,99 €

Minimum contribution 17 to 18 years : 80%

1.713,60 €

Minimum contribution 15 to 16 years : 75%

1.606,50 €

Minimum contribution 18 years and more qualified

2.570,39 €

Maximum contribution (5 x SSM)

10.709,97 €

(1) This increase applies only to insured persons entitled to the cash allowance.

(2) An allowance corresponding to a quarter of the minimum social wage is to be taken into consideration when setting the contribution base for long-term care insurance (€ 535,50). This allowance is prorated according to the number of hours declared compared to 173 hours, if the duration of work in the service of an employer is less than 150 hours for a calendar month.

 

For more information (in French)

Source : https://ccss.public.lu/fr/parametres-sociaux.html