Black logo on transparent

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

Monthly minimum social wage Hourly wage Monthly salary
18 years and over unqualified 15,6285 € 2.703,74 €
17 to 18 years 12,5028 € 2.162,99 €
15 to 17 years 11,7214 € 2.027,80 €
18 years and over qualified 18,7542 € 3.244,48 €
Maximum contributory (all schemes except LTC) 13.518,68 €

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

Employee share Employer's share
Sickness and maternity insurance 2,80 % 2,80 %
Health insurance - cash 0,25 % 0,25 %
Pension insurance 8,00 % 8,00 %
Long-term care insurance 1,40 % 0,00 %
Accident insurance 0,00 % between 0.595 % and 1.050 % (variable according to the bonus malus)
Employers' mutuality 0,00 % between 0.07 % and 2.64 % (variable depending on the absenteeism rate)
Health at work 0,00 % 0,14%
Total 12,45 % between 11.855 % and 14.880 %

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.

 

Do you have any further questions? Please do not hesitate to contact contact our team.