Social parameters in Luxembourg
The social parameters in Luxembourg have been revised upwards following the indexation of salaries applicable from 1 September 2023. Our article provides a summary of the main social parameters applicable in Luxembourg.
L'salary index applicable from 01/09/2023 is 944,43 (previously 921.40 on 01/04/2023).
Minimum and maximum contributions
| Monthly minimum social wage | Hourly wage | Monthly salary |
| 18 years and over unqualified | 14,8609 € | 2.570,93 € |
| 17 to 18 years | 11,8887 € | 2.056,74 € |
| 15 to 17 years | 11,1456 € | 1.928,20 € |
| 18 years and over qualified | 17,8330 € | 3.085,11 € |
| Maximum contributory (all schemes except LTC) | 12.854,64 € |
Family benefits
Family allowances
| New system (from 1 August 2016) | per child/per month - € 299.86 |
| Old system (before 1 August 2016) | ||
| per child in a family group of 1 child | per month - €299.86 | |
| per child in a family group of 2 children | per month - €336.31 | |
| per child in a family group of 3 children | per month - €389.67 |
| Age increases | |
| - per child aged 6 - 11 years | 22,67 € |
| - per child aged 12 and over | 56,57 € |
| Special supplementary allowance (additional support for children with disabilities) |
200,00 € |
Back-to-school allowance
| - per child aged 6 - 11 years | 115,00 € |
| - per child aged 12 and over | 235,00 € |
Childbirth allowance
| Amount per band (3 bands - prenatal - birth - postnatal) | 580,03 € |
Parental leave
| Amount of compensation (before deduction of tax and social charges) |
| Per hour | Per month | |
| Minimum | 14,8609 € | 2.570,93 € |
| Maximum | 24,7681 € | 4.284,88 € |
The above amounts for parental leave are determined on the basis of the average monthly income during the 12 months preceding the parental leave for a full time job.
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 0.6375 % and 1.1250 % (variable according to the bonus malus) |
| Employers' mutuality | 0,00 % | between 0.72 % and 2.84 % (variable according to the rate of absenteeism) |
| Total | 12,45 % | between 12.4075 % and 15.015 % |
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.
Any further questions? Please do not hesitate to contact our team.
