{"id":1240,"date":"2019-05-27T14:55:11","date_gmt":"2019-05-27T14:55:11","guid":{"rendered":"http:\/\/uel.lu\/?page_id=1240"},"modified":"2026-01-05T10:07:31","modified_gmt":"2026-01-05T09:07:31","slug":"parametres_sociaux","status":"publish","type":"page","link":"https:\/\/uel.lu\/fr\/parametres_sociaux\/","title":{"rendered":"Param\u00e8tres sociaux"},"content":{"rendered":"[vc_row type=\u00a0\u00bbfull_width_background\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb bg_image=\u00a0\u00bb3095″ bg_position=\u00a0\u00bbcenter center\u00a0\u00bb background_image_loading=\u00a0\u00bbdefault\u00a0\u00bb bg_repeat=\u00a0\u00bbno-repeat\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb top_padding=\u00a0\u00bb7%\u00a0\u00bb 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Situation au 1er janvier 2026<\/strong><\/span><\/h3>\n[\/vc_column_text][vc_column_text css=\u00a0\u00bb\u00a0\u00bb text_direction=\u00a0\u00bbdefault\u00a0\u00bb]\n

Taux des cotisations<\/strong><\/span><\/p>\n[\/vc_column_text][vc_column_text css=\u00a0\u00bb\u00a0\u00bb text_direction=\u00a0\u00bbdefault\u00a0\u00bb]\n\n\n\n\n\n\n\n\n\n\n
Risque<\/strong><\/td>\n\n

Part assur\u00e9<\/strong><\/p>\n<\/td>\n

\n

Part employeur<\/strong><\/p>\n<\/td>\n<\/tr>\n

Assurance maladie-maternit\u00e9<\/strong><\/p>\n

Majoration pour prestations en esp\u00e8ces (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

Mutualit\u00e9 des employeurs<\/strong><\/p>\n

Classe 1 (Taux d\u2019absent\u00e9isme < 0,65 %)<\/p>\n

Classe 2 (Taux d\u2019absent\u00e9isme < 1,60 %)<\/p>\n

Classe 3 (Taux d\u2019absent\u00e9isme < 2,50 %)<\/p>\n

Classe 4 (Taux d\u2019absent\u00e9isme >=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

Assurance pension<\/strong><\/td>\n\n

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

\n

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

Assurance d\u00e9pendance (2<\/sup>)<\/strong><\/td>\n\n

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

\n

–<\/p>\n<\/td>\n<\/tr>\n

Assurance accident (\u00b3)<\/strong><\/td>\n\n

–<\/p>\n<\/td>\n

\n

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

\n

Prestations familiales\u00a0<\/strong>(\u00e0 charge de l\u2019Etat pour le secteur priv\u00e9)<\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n

\n

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

Sant\u00e9 au travail<\/strong><\/td>\n\n

–<\/p>\n<\/td>\n

\n

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

Minima et maxima cotisables<\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n
\n

Salaire social mensuel minimum (SSM)<\/strong><\/p>\n<\/td>\n

\n

Indice du co\u00fbt de la vie de 968,04<\/p>\n<\/td>\n<\/tr>\n

\n

Minimum cotisable 18 ans et plus non qualifi\u00e9<\/strong><\/p>\n<\/td>\n

\n

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

\n

Minimum cotisable 17 \u00e0 18 ans : 80%<\/strong><\/p>\n<\/td>\n

\n

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

\n

Minimum cotisable 15 \u00e0 17 ans : 75%<\/strong><\/p>\n<\/td>\n

\n

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

\n

Minimum cotisable 18 ans et plus qualifi\u00e9 : 120%\u00a0<\/strong><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

(1) Cette majoration s\u2019applique uniquement aux assur\u00e9s ayant droit \u00e0 l\u2019indemnit\u00e9 p\u00e9cuniaire.<\/p>\n

(2) Un abattement correspondant \u00e0 un quart du salaire social minimum est \u00e0 prendre en consid\u00e9ration pour fixer l\u2019assiette cotisable en mati\u00e8re d\u2019assurance d\u00e9pendance (675,93 \u20ac). Cet abattement est proratis\u00e9 en fonction du nombre d\u2019heures d\u00e9clar\u00e9es par rapport \u00e0 173 heures, si la dur\u00e9e du travail au service d\u2019un employeur est inf\u00e9rieure \u00e0 150 heures pour un mois de calendrier.<\/p>\n

(3) Un syst\u00e8me bonus-malus est en place depuis l\u2019exercice 2019\u00a0: Pour plus d\u2019informations veuillez consulter le site de l\u2019AAA<\/a>. Depuis le 1er<\/sup> janvier 2026<\/span>, le taux de cotisation unique, fix\u00e9 \u00e0 0,65%, est multipli\u00e9 pour chaque cotisant par son facteur bonus-malus qui pourra prendre les valeurs 0,85 ; 1,0 ; 1,1 ; 1,3 ou 1,5.<\/span><\/p>\n

Pour en savoir plus<\/h3>\n

Sources :<\/p>\n