MINIMUM SOCIAL WAGE (MSW)
€263.78 at index 100
SOCIAL SECURITY CONTRIBUTIONS
SOCIAL SECURITY CEILINGS
REMUNERATION OF STUDENTS
during school holidays
COMPENSATION TO TRAINEES
1 Occasional allowances and indemnities as well as bonuses and benefits in kind are subject to health insurance contribution at a rate of 2.80% (employer’s part) and 2,80% (employee’s part).
2 The single contribution rate of 0.75% is multiplied by a bonus-malus factor according to the benefits paid in respect of work accidents during a defined observation period. Each contributor will receive an information letter from the Accident Insurance office (Association d’assurance accident) mentioning its individual contribution rate for the year 2021.
3 1.4 % of gross earnings after deducting an allowance of a quarter of the MSW for non-qualified employees (€564.24). Full reduction for 150 hours worked per month.
4 For trainees, who have validated a 1st cycle of higher or university education, the reference salary corresponds to the MSW for qualified employees.