Social parameters in Luxembourg 05/2025

The social parameters for Luxembourg 05/2025 have been revised upwards following the indexation of minimum wages applicable from 1 May 2025. Our article provides a summary of the main social parameters applicable in Luxembourg.

L'salary index applicable from 01/05/2025 is 968,04 (previously 944.43 on 01/09/2023).

Minimum and maximum contributions

Eligible for the social minimum wage for qualified employees :

• An employee who works in a profession requiring a professional qualification usually acquired through education or training leading to an official certificate.
  Official certificates are those recognised by the Luxembourg State and which are at least at the level of the certificat d'aptitude technique et professionnelle (CATP) or the diplôme d'aptitude professionnelle (DAP) from general secondary education.
• Holders of a certificate of manual competence (CCM) or a certificate of professional competence (CCP) with at least 2 years' practical experience in the trade in which the certificate was issued.
• Holders of the certificate of technical and vocational initiation (CITP) after at least 5 years' practice in the trade or profession in which the certificate was issued.
• In the absence of a certificate, an employee with at least 10 years' professional experience.
• In occupations where training is not established by an official certificate, the employee may be considered as a qualified employee when he has acquired practical training resulting from the exercise of a trade for at least 6 years, requiring progressively increasing technical ability.

Employee social security contribution rates

For the self-employed, the employee and employer shares are combined.

The full social parameters can be downloaded from the Luxembourg Ministry of Social Security.

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