{"id":3563,"date":"2019-07-04T09:52:51","date_gmt":"2019-07-04T09:52:51","guid":{"rendered":"http:\/\/uel.lu\/social-parameters\/"},"modified":"2026-01-05T10:03:18","modified_gmt":"2026-01-05T09:03:18","slug":"social-parameters","status":"publish","type":"page","link":"https:\/\/uel.lu\/en\/social-parameters\/","title":{"rendered":"Social parameters"},"content":{"rendered":"[vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_image=”3095″ bg_position=”center center” background_image_loading=”default” bg_repeat=”no-repeat” scene_position=”center” top_padding=”7%” bottom_padding=”7%” text_color=”light” text_align=”right” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” class=”row-bg-overlay” enable_gradient=”true” color_overlay=”#000000″ color_overlay_2=”#444444″ advanced_gradient_angle=”0″ overlay_strength=”0.8″ gradient_direction=”top_to_bottom” shape_divider_position=”bottom” bg_image_animation=”none” shape_type=”” gradient_type=”default”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”2\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_custom_heading text=”Social parameters” use_theme_fonts=”yes”][divider line_type=”No Line” custom_height=”20″][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” top_padding=”5%” bottom_padding=”5%” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text css=”” text_direction=”default”]\n

Situation as of 1 January 2026<\/strong><\/span><\/h3>\n[\/vc_column_text][vc_column_text css=”” text_direction=”default”]Contribution rates<\/strong><\/span>[\/vc_column_text][vc_column_text css=”” text_direction=”default”]\n\n\n\n\n\n\n\n\n\n\n
Risk<\/strong><\/td>\n\n

Assured share
\n<\/strong><\/p>\n<\/td>\n

\n

Employer share
\n<\/strong><\/p>\n<\/td>\n<\/tr>\n

Health and maternity insurance
\n<\/strong>Surcharge for cash benefits <\/span>(1<\/sup>)<\/td>\n		\n

3,05 %<\/p>\n

0,25 %<\/p>\n<\/td>\n

\n

3,05 %<\/p>\n

0,25 %<\/p>\n<\/td>\n<\/tr>\n

Employer mutuality<\/strong><\/p>\n


\n<\/strong>Class 1 (Absenteeism rate < 0,65 %)<\/p>\n

Class 2 (Absenteeism rate < 1,60 %)<\/p>\n

Class 3 (Absenteeism rate < 2,50 %)<\/p>\n

Class 4 (Absenteeism rate >= 2,50 %)<\/td>\n

\n

–<\/p>\n

–<\/p>\n

–<\/p>\n

–<\/p>\n

–<\/p>\n<\/td>\n

 <\/p>\n

0,23 %<\/p>\n

0,95 %<\/p>\n

1,56 %<\/p>\n

2,66 %<\/p>\n<\/td>\n<\/tr>\n

Pension insurance
\n<\/strong><\/td>\n		\n

8,5 %<\/p>\n<\/td>\n

\n

8,5 %<\/p>\n<\/td>\n<\/tr>\n

Dependency insurance (2<\/sup>)<\/strong><\/td>\n\n

1,40 %<\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n<\/tr>\n

Accident insurance (\u00b3)<\/strong><\/td>\n\n

–<\/p>\n<\/td>\n

\n

0,65 %<\/p>\n<\/td>\n<\/tr>\n

\n

Family benefits <\/strong>(at the expense of the State for the private sector)<\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n

\n

1,70 %<\/p>\n<\/td>\n<\/tr>\n

Health at work
\n<\/strong><\/td>\n		\n

–<\/p>\n<\/td>\n

\n

0,14 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Minimum and maximum contributions<\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n
\n

Minimum monthly social wage <\/strong>(SSM)<\/strong><\/p>\n<\/td>\n

\n

Cost of living index<\/span> 968,04<\/p>\n<\/td>\n<\/tr>\n

\n

Minimum contribution 18 years and more non qualified<\/strong><\/p>\n<\/td>\n

\n

2.703,74 \u20ac<\/p>\n<\/td>\n<\/tr>\n

\n

Minimum contribution 17 to 18 years : 80%<\/strong><\/p>\n<\/td>\n

\n

2.162,99 \u20ac<\/p>\n<\/td>\n<\/tr>\n

\n

Minimum contribution 15 to 17 years : 75%<\/strong><\/p>\n<\/td>\n

\n

2.027,80 \u20ac<\/p>\n<\/td>\n<\/tr>\n

\n

Minimum contribution 18 years and more qualified : 120 %
\n<\/strong><\/p>\n<\/td>\n

\n

3.244,48 \u20ac<\/p>\n<\/td>\n<\/tr>\n

\n

Maximum contribution (5 x SSM)<\/strong><\/p>\n<\/td>\n

\n

13.518,68 \u20ac<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(1) This increase applies only to insured persons entitled to the cash allowance. <\/span><\/p>\n

(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 (\u20ac 675,93). 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.<\/span><\/p>\n

(3) A bonus-malus system has been in place since the 2019 financial year: For more information, please visit the AAA<\/a> website. Since 1 January 2026, the single contribution rate, set at 0.65%, will be multiplied for each contributor by its bonus-malus factor, which may be 0.85, 1.0, 1.1, 1.3 or 1.5.<\/p>\n

For more information<\/h3>\n

Sources :<\/p>\n