MINIMUM SOCIAL WAGE (MSW)
€256.60 at index 100

SOCIAL SECURITY CONTRIBUTIONS

(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 0.80% 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 2019.
(3) 1.4 % of gross earnings after deducting an allowance of a quarter of the MSW for non-qualified employees (€522.44). Full reduction for 150 hours worked per month.

SOCIAL SECURITY CEILINGS

REMUNERATION OF STUDENTS DURING SCHOOL HOLIDAYS


IF Group is not responsible for any errors, omissions or for the results obtained from the use of this information. The information contained in this document is for general guidance on matters of interest only.

EXPERTS EN FORMATIONS FISCALES ET SOCIALES

45, RUE DES SCILLAS
L-2529 HOWALD
T +352 47 68 47 – 472
WWW.IFGROUP.LU