Employee and employer rates, the contribution ceiling, the dependency allowance and a worked example on €4,000 gross.
Employees and employers in Luxembourg share the social security contributions, collected monthly by the CCSS on the gross salary. In 2026 the pension rate rose from 8.00% to 8.50% on each side, the accident insurance base rate fell from 0.70% to 0.65%, and the employers’ mutual rates changed, as they do every year. Here are the rates, the ceilings and a worked example.
| Insurance | Employee | Employer | Base |
|---|---|---|---|
| Pension | 8.50% | 8.50% | Up to 5 × minimum wage |
| Health, care | 2.80% | 2.80% | Up to 5 × minimum wage |
| Health, cash benefits | 0.25% | 0.25% | Up to 5 × minimum wage |
| Dependency | 1.40% | — | Gross minus €692.83, no ceiling |
| Accident | — | 0.65% × 0.85–1.50 | Bonus-malus factor set by the AAA |
| Occupational health | — | 0.14% | Multisector service (STM) |
| Employers’ mutual | — | 0.23% / 0.95% / 1.56% / 2.66% | Classes 1 to 4, by absence rate |
Pension and health contributions stop at the contribution ceiling, five times the minimum wage: €13,856.63 a month since 1 June 2026 (€13,518.68 from January to May). The dependency contribution has no ceiling but is calculated on the gross salary minus an allowance of a quarter of the minimum wage: €692.83 since 1 June 2026 (€675.93 before).
| Line | Rate | Amount |
|---|---|---|
| Pension insurance | 8.50% | €340.00 |
| Health insurance, care | 2.80% | €112.00 |
| Health insurance, cash benefits | 0.25% | €10.00 |
| Dependency insurance | 1.40% | €46.30 |
| Employee total | €508.30 | |
| Pension insurance | 8.50% | €340.00 |
| Health insurance | 3.05% | €122.00 |
| Accident insurance (base rate) | 0.65% | €26.00 |
| Occupational health (multisector) | 0.14% | €5.60 |
| Employers’ mutual insurance, class 2 | 0.95% | €38.00 |
| Employer total | €531.60 |
The employee therefore pays €508.30 in contributions and the employer €531.60 on top of the gross salary, a total cost of €4,531.60. Withholding tax and tax credits then give the net salary: try your own figures in the salary calculator.
The accident insurance rate is multiplied by a bonus-malus factor between 0.85 and 1.50 notified to each employer by the AAA, and the employers’ mutual class (1 to 4) is set every year from the company’s absence rate. Your own rates appear on the CCSS statements.
Figures checked on 10 November 2026 against the official tables listed above. This guide is general information, not legal or tax advice.
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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