Minimum wage in Luxembourg 2026

The social minimum wage (salaire social minimum, SSM) is the lowest gross salary an employer in Luxembourg may pay for full-time work. It follows the wage index: with the indexation of 1 June 2026 (index 992.24) it rose by 2.5%. The amounts below are the official ones published by the IGSS.

Amounts in 2026

Hourly amounts are the monthly amount divided by 173 hours (a 40-hour week). For part-time work the minimum is paid in proportion to the hours in the contract.

Who is entitled to the qualified minimum wage

A worker aged 18 or over is entitled to the qualified rate, 20% above the unskilled one, if he or she:

• holds, for the job concerned, an official certificate at least equivalent to the Luxembourg CATP or DAP;
• holds a CCM or CCP and has at least 2 years of practice in the trade;
• holds a CITP and has at least 5 years of practice in the trade;
• has no certificate but at least 10 years of practice in a job for which a certificate exists;
• or has at least 6 years of practice in a trade requiring technical skills for which no official certificate exists.

These conditions come from article L. 222-4 of the Labour Code. Where a collective agreement applies, its salary scale sets the pay for each position, and it cannot go below these minimums.

How the minimum wage has changed

The minimum wage changes with every index step. In addition, the government reviews it every two years, and it was raised by law on 1 January 2019, 2021, 2023 and 2025. The table shows each change since 2019.

What it means for the net salary

On top of the usual tax credits, employees whose gross salary (converted to full time) is between €1,800 and €3,000 receive a minimum wage tax credit (CI-SSM) of €81 a month in 2026; between €3,000 and €3,600 it falls gradually to zero. Bill 8775, adopted at first reading on 28 October 2026, raises it to €179 from January 2027 and €200 from July 2027, and adds a temporary economic tax credit (CIC) for June to December 2026.

To see the net amount for a given gross salary and tax class, use our salary calculator.

Need this applied to your payroll?

Our payroll team and the LuxPay platform apply the rates and index in force to every payslip, with a QCS accountant checking each month.

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