Work out the net salary from the gross, or the gross needed for a given net, with the 2026 social security rates, the ACD tax tables and the tax credits. Free, no sign-up, the same calculation as our payroll platform.
Gross to net and net to gross under the 2026 Luxembourg rules. The same calculation as in our payroll platform.
The employee pays 8.50% for pensions, 2.80% for health care and 0.25% for sickness cash benefits, on the gross salary up to €13,856.63 a month (five times the minimum social wage). The dependency insurance contribution of 1.40% is due on the whole gross salary minus €692.83, with no ceiling.
The taxable income is the gross salary minus the pension and health contributions (the dependency contribution is not deducted) and minus the deductions printed on the tax card. The ACD monthly table of the tax class gives the tax, after the standard allowances of €85 a month; a solidarity surcharge of 7% is added, or 9% on high incomes. A fixed rate printed on the tax card replaces the table.
Credits are paid back with the salary: the employee tax credit (CIS, up to €600 a year), the CO2 credit (CI-CO2, €216 a year), both reduced for annual salaries between €40,000 and €80,000, and the minimum wage credit (CI-SSM, €81 a month for gross salaries from €1,800 to €3,000, reduced to zero at €3,600). If bill 8775 (adopted on 28.10.2026) is published, a temporary conjuncture credit is added for June to December 2026 (CIC 2026, up to €27.13 a month); employers pay it in one amount by the end of December 2026 at the latest, so the calculator shows it next to the monthly net.
On top of the gross salary the employer pays about 13% more: 8.50% pension, 3.05% health, 0.65% accident insurance, 0.14% occupational health and the employers’ mutual insurance (0.95% in class 2; the class depends on the company’s absence rate).
€2,771.33 gross a month for an unskilled worker aged 18 or over, from 1 June 2026 (index 992.24). Qualified workers are entitled to 20% more.
The one printed on your tax card. As a rule: class 1 for single people, class 1a for single people with a child in the household or aged 64 or over, class 2 for married couples and partners taxed jointly.
For a regular monthly salary it gives the same amount, to the cent, as our payroll platform, which is reconciled against real payslips. Benefits in kind, overtime, bonuses and specific situations (cross-border workers with a non-resident card, for example) can change the payslip.
Enter the net you want to pay and the calculator searches for the gross salary that gives exactly that net with the same rules, tax class and tax card options. It is the usual starting point for a job offer or a salary negotiation.
Our payroll platform computes every payslip with these rules, prepares the CCSS and ACD declarations and is checked each month by a QCS accountant. Or hand the whole payroll to our team.
Tell us about your company. In 30 minutes we map your obligations, then send you a written scope and fee proposal.