Social security contributions
Every salary in Luxembourg carries contributions on both sides, collected by the CCSS. A founder employed by their own company pays the employee share while the company pays the employer share; a self-employed manager carries both in one rate.
Last verified July 2026
Official sources only, linked per figure
Contribution rates
Employee share
12.95 (health 3.05 + pension 8.50 + dependency 1.40) — 2026 rates
CCSS - paramètres sociaux, taux de cotisation 2026; equal split per guichet.public.lu · verified 24 July 2026
Employer share
accident and mutual-insurance components vary per company
≈12.6–15.2 (health 3.05 + pension 8.50 + accident 0.65 × bonus-malus + occupational health 0.14 + employers' mutual class 0.23–2.66) — 2026 rates
CCSS - paramètres sociaux, taux de cotisation 2026 · verified 24 July 2026
Self-employed
≈25.15 (health 6.10 + pension 17.00 + dependency 1.40 + accident 0.65 at standard factor) — 2026 rates
CCSS - paramètres sociaux, taux de cotisation 2026 (sum of the self-employed components) · verified 24 July 2026
Bases & registration
Maximum monthly contribution base
5× the minimum wage; contributions stop above it
€13,856.63
guichet.public.lu - social parameters, maximum monthly contribution base (5× minimum wage) · verified 23 July 2026
Employer registration deadline
days to declare with the CCSS
8
compliance doc §2 / CCSS affiliation · verified July 2026
When an employee falls ill
Employer's sick-pay period
the employer keeps paying salary until the end of the calendar month containing the 77th day of incapacity within an 18-month reference period; the CNS takes over from the following month
guichet.public.lu - continuation du salaire en cas d'incapacité de travail · verified 24 July 2026
Employers' mutual scheme reimbursement
of the reference base: gross salary plus employer health, pension and accident contributions — incapacities must be declared on time
80%
CCSS - Mutualité des employeurs, calcul du seuil de 77 jours (reimbursement of the reference base) · verified 24 July 2026
In plain terms: when you hire, you carry your employee's salary through roughly the first 13 weeks of illness in any 18-month window (until the month containing the 77th sick day), and the employers' mutual scheme pays 80% of it back — after that the CNS takes over. Price this into your first hire; it is the cost surprise founders report most.
Go deeper
Common questions
How much social security does an employee pay in Luxembourg?
In 2026 the employee share is 12.95% of gross salary: 3.05% health, 8.5% pension and 1.4% dependency insurance. The employer adds roughly 12.6–15.2% on top. The pension rate rose from 16% to 17% (total, split equally) on 1 January 2026.
Is there a ceiling on Luxembourg social contributions?
Yes. Contributions are calculated on income up to five times the social minimum wage — €13,856.63 per month at the current index.
Who pays when my employee is sick?
You do, at first: salary continues until the end of the month containing the 77th day of incapacity within 18 months, with 80% reimbursed by the employers' mutual scheme. After that, the CNS pays the employee directly.
Related in the database
Reference material from official Luxembourg sources, linked per figure. This is document automation support, not legal or tax advice; confirm figures against the linked source for your specific case.