{"id":8872,"date":"2026-01-07T12:32:28","date_gmt":"2026-01-07T11:32:28","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=8872"},"modified":"2026-01-07T22:34:23","modified_gmt":"2026-01-07T21:34:23","slug":"bakertilly-newsletter-07-01-2026-parametres-sociaux-au-01-01-2026-en","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-07-01-2026-parametres-sociaux-au-01-01-2026-en\/","title":{"rendered":"BAKERTILLY &#8211; Newsletter &#8211; 07\/01\/2026 &#8211; Param\u00e8tres sociaux au 01.01.2026 &#8211; EN"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css=\u00a0\u00bb.vc_custom_1724372966601{margin-top: 0px !important;background-color: #FFFFFF !important;}\u00a0\u00bb][vc_column][vc_raw_html css=\u00a0\u00bb.vc_custom_1767784934573{margin-bottom: 10px !important;}\u00a0\u00bb]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[\/vc_raw_html][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1724372966601{margin-top: 0px !important;background-color: #FFFFFF !important;}\u00a0\u00bb][vc_column][vc_raw_html css=\u00a0\u00bb.vc_custom_1726760013532{margin-bottom: 10px !important;}\u00a0\u00bb]JTNDaGVhZGVyJTIwaWQlM0QlMjJoZWFkZXIyMDI0U2VtaW5haXJlJTIyJTNFJTBBJTNDZGl2JTIwaWQlM0QlMjJsb2dvSGVhZGVyJTIyJTNFJTBBJTNDaW1nJTIwc3JjJTNEJTIyJTJGYmFrZXJ0aWxseSUyRndwLWNvbnRlbnQlMkZ0aGVtZXMlMkZwdGIlMkZhc3NldHMlMkZpbWclMkZsb2dvLWJsYWNrLnBuZyUyMiUyRiUzRSUwQSUzQyUyRmRpdiUzRSUwQSUzQ2RpdiUyMHN0eWxlJTNEJTIydGV4dC1hbGlnbiUzQSUyMHJpZ2h0JTNCJTIyJTNFJTBBJTNDc3BhbiUyMHN0eWxlJTNEJTIyZm9udC1zaXplJTNBJTIwNDJweCUzQiUyMGNvbG9yJTNBJTIzMmIzMDNhJTNCJTIwZm9udC1mYW1pbHklM0ElMjBDYXJuYWNCb2xkJTIyJTNFTmV3c2xldHRlciUzQyUyRnNwYW4lM0UlMEElM0MlMkZkaXYlMEElM0MlMkZoZWFkZXIlM0U=[\/vc_raw_html][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1726761067408{margin-bottom: 60px !important;}\u00a0\u00bb][vc_column][vc_single_image image=\u00a0\u00bb8897&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1767794920407{margin-bottom: 0px !important;}\u00a0\u00bb][vc_row_inner css=\u00a0\u00bb.vc_custom_1735912780555{margin-top: 0px !important;padding-top: 20px !important;padding-right: 30px !important;padding-bottom: 40px !important;padding-left: 30px !important;background-color: #00BAB3 !important;}\u00a0\u00bb el_id=\u00a0\u00bbtitleHeader\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/6&Prime;][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb2\/3&Prime;][vc_column_text css=\u00a0\u00bb.vc_custom_1767786163073{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span style=\"font-size: 40px; color: #ffffff;\"><strong class=\"CarnacBold\">SOCIAL PARAMETERS AS OF<br \/>\n1.1.2026<\/strong><\/span><br \/>\n<span style=\"color: #ffffff; font-size: 36px;\">INDEX: 968.04<\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/6&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688536298{padding-top: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688543656{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb\u00a0\u00bb]<span style=\"font-size: 18pt; color: #00bab3;\"><strong><span style=\"font-family: carnac_bold, arial;\">MINIMUM SOCIAL WAGE (MSW)<\/span><\/strong><\/span><br \/>\n\u20ac279.30 at index 100[\/vc_column_text][vc_single_image image=\u00a0\u00bb8873&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1767785512729{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb el_class=\u00a0\u00bbmax-1100&Prime;][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][\/vc_column_inner][\/vc_row_inner][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688543656{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb\u00a0\u00bb]<span style=\"font-size: 18pt; color: #00bab3;\"><strong><span style=\"font-family: carnac_bold, arial;\">SOCIAL SECURITY CONTRIBUTIONS<\/span><\/strong><\/span><\/p>\n<p>[\/vc_column_text][vc_single_image image=\u00a0\u00bb8874&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1767785521308{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb el_class=\u00a0\u00bbmax-1100&Prime;][\/vc_column_inner][\/vc_row_inner][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688543656{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_raw_html css=\u00a0\u00bb.vc_custom_1735914873631{margin-bottom: 0px !important;}\u00a0\u00bb]JTNDZGl2JTIwc3R5bGUlM0QlMjJ3aWR0aCUzQSUyMDEwMCUyNSUzQiUyMiUzRSUzQ2hyJTIwc3R5bGUlM0QlMjJ3aWR0aCUzQSUyMDUwcHglM0IlMjBjb2xvciUzQSUyMCUyMzAwYmFiMyUzQiUyMHRleHQtYWxpZ24lM0ElMjBsZWZ0JTNCJTIwZGlzcGxheSUzQSUyMGlubGluZS1ibG9jayUzQiUyMGJvcmRlci13aWR0aCUzQSUyMDAlMjAwJTIwMXB4JTIwMCUzQiUyMiUzRSUzQyUyRmRpdiUzRQ==[\/vc_raw_html][vc_column_text css=\u00a0\u00bb.vc_custom_1767785359342{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span style=\"font-size: 8pt;\"><sup>1<\/sup> 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\u2019s part) and 2.80% (employee\u2019s part).<br \/>\n<sup>2<\/sup> The single contribution rate of 0.65% 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\u2019assurance accident) mentioning its individual contribution rate for the year 2026.<br \/>\n<sup>3<\/sup> Subject to the approval of this rate by the STI\u2019s General Assembly.<br \/>\n<sup>4<\/sup> 1.4% of gross earnings after deducting an allowance of a quarter of the MSW for non-qualified employees (\u20ac675.93). Full reduction for 150 hours worked per month.<\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][\/vc_column_inner][\/vc_row_inner][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688543656{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb\u00a0\u00bb]<span style=\"font-size: 18pt; color: #00bab3;\"><strong><span style=\"font-family: carnac_bold, arial;\">SOCIAL SECURITY CEILINGS<\/span><\/strong><\/span>[\/vc_column_text][vc_single_image image=\u00a0\u00bb8875&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1767785530049{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb el_class=\u00a0\u00bbmax-1100&Prime;][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][\/vc_column_inner][\/vc_row_inner][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688543656{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb\u00a0\u00bb]<span style=\"font-size: 18pt; color: #00bab3;\"><strong><span style=\"font-family: carnac_bold, arial;\">REMUNERATION OF STUDENTS<br \/>\nduring school holidays<\/span><\/strong><\/span>[\/vc_column_text][vc_single_image image=\u00a0\u00bb8876&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1767785538766{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb el_class=\u00a0\u00bbmax-1100&Prime;][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][\/vc_column_inner][\/vc_row_inner][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688543656{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb\u00a0\u00bb]<span style=\"font-size: 18pt; color: #00bab3;\"><strong><span style=\"font-family: carnac_bold, arial;\">COMPENSATION TO TRAINEES<\/span><\/strong><\/span>[\/vc_column_text][vc_single_image image=\u00a0\u00bb8877&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1767785548196{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb el_class=\u00a0\u00bbmax-1100&Prime;][\/vc_column_inner][\/vc_row_inner][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688543656{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_raw_html css=\u00a0\u00bb.vc_custom_1735914873631{margin-bottom: 0px !important;}\u00a0\u00bb]JTNDZGl2JTIwc3R5bGUlM0QlMjJ3aWR0aCUzQSUyMDEwMCUyNSUzQiUyMiUzRSUzQ2hyJTIwc3R5bGUlM0QlMjJ3aWR0aCUzQSUyMDUwcHglM0IlMjBjb2xvciUzQSUyMCUyMzAwYmFiMyUzQiUyMHRleHQtYWxpZ24lM0ElMjBsZWZ0JTNCJTIwZGlzcGxheSUzQSUyMGlubGluZS1ibG9jayUzQiUyMGJvcmRlci13aWR0aCUzQSUyMDAlMjAwJTIwMXB4JTIwMCUzQiUyMiUzRSUzQyUyRmRpdiUzRQ==[\/vc_raw_html][vc_column_text css=\u00a0\u00bb.vc_custom_1767821663667{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span style=\"font-size: 8pt;\"><sup>1<\/sup> For trainees, who have validated a 1<sup>st<\/sup> cycle of higher or university education, the reference salary corresponds to the MSW for qualified employees.<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_empty_space height=\u00a0\u00bb60px\u00a0\u00bb][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1724336624470{padding-bottom: 40px !important;background-color: #222D38 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