Two changes mark 2026: the increase in pension insurance contributions on 1 January (law of 18 December 2025), and the indexation of salaries on 1 June, which takes the indexation coefficient from 968.04 to 992.24. The parameters below are those in force since 1 June 2026.
Social minimum wage (index 992.24)
| Category | Gross monthly | Gross hourly |
|---|---|---|
| Skilled employee (18 and over) | €3,325.59 | €19.2231 |
| Unskilled employee (18 and over) | €2,771.33 | €16.0192 |
| Young worker aged 17 to 18 (80%) | €2,217.06 | €12.8154 |
| Young worker aged 15 to 17 (75%) | €2,078.50 | €12.0144 |
Basis: 40 hours per week, 173 hours per month. Amounts are prorated for part-time work; the hourly rate is unchanged.
Contribution floors and ceilings
| Parameter | Monthly | Annual |
|---|---|---|
| Contribution floor (social minimum wage) | €2,771.33 | €33,255.96 |
| Contribution ceiling (5 × minimum wage) | €13,856.65 | €166,279.80 |
| Long-term care insurance allowance (¼ minimum wage) | €692.83 | — |
The contribution ceiling applies to all branches except long-term care insurance, which is uncapped. The long-term care allowance is prorated where monthly working time is below 150 hours.
Contribution rates 2026
| Branch | Employee share | Employer share |
|---|---|---|
| Pension insurance | 8.50% | 8.50% |
| Health and maternity insurance | 3.05% | 3.05% |
| Long-term care insurance | 1.40% | — |
| Accident insurance | — | 0.65% × bonus-malus factor |
| Occupational health | — | 0.14% |
| Mutualité des employeurs | — | depending on class (see below) |
Pension insurance rates have been raised from 8% to 8.50% (employee and employer shares) since 1 January 2026, under the law of 18 December 2025. Long-term care insurance is calculated on uncapped remuneration, after the allowance. The accident insurance bonus-malus factor, assigned by the Accident Insurance Association, takes the values 0.85 / 1.0 / 1.1 / 1.3 / 1.5, i.e. an effective rate of 0.5525% to 0.975%.
Mutualité des employeurs
| Class | Financial absenteeism rate | Contribution |
|---|---|---|
| Class 1 | below 0.65% | 0.23% |
| Class 2 | 0.65% to below 1.60% | 0.95% |
| Class 3 | 1.60% to below 2.50% | 1.56% |
| Class 4 | 2.50% and above | 2.66% |
Reclassification takes place each year before 1 December for the following year. Every new member contributes in class 2.
Other parameters
- Chamber of Employees contribution: €35 per year (collected in July by the CCSS; €4 for apprentices, €10 for monthly remuneration below €300);
- Contribution due date: the balance of the monthly CCSS account statement is payable within 10 days of issue;
- Next expected change: the two-yearly revaluation of the social minimum wage will take place on 1 January 2027; a further index bracket will depend on the consumer price index.
Download the official document (PDF, in French · gouvernement.lu)