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CCSS contribution rates - Luxembourg 2016

All social contribution rates with employer/employee split - updated from official CCSS sources.

Social security contributions

23,61%

Employer 11,16% · Employee 12,45%

Your company's situation

Only the employer share changes - the employee 12,45% stays the same

Mutuality class
Class 1 Class 2Default Class 3 Class 4

Health (care)

5,6%

2,8% each, split equally

Dependency

1,4%

Employee only - no employer share

Accident

—

Employer only - bonus-malus by AAA

Occupational health

0,11%

Employer only, flat rate

Who pays what, at your settings above - pick a year to see the rates that applied:

2016

Who paid what - 2016

Historical rates - 2016 Back to 2026
Scroll sideways to see all columns
Contribution Employer (%) Employee (%) Combined (%)
Shared 50 / 50
Health - care 2,8 2,8 5,6
Health - cash benefits 0,25 0,25 0,5
Pension 8 8 16
Employer only
Accident - - -
Occupational health 0,11 0 0,11
Mutuality - class 2 one class only - change - - -
Employee only
Dependency 0 1,4 1,4
Total 11,16* 12,45 23,61*

* Accident = the AAA annual base rate x your bonus-malus factor. A company pays exactly one mutuality class.

Estimate your total employer cost for one employee
2016

All contributions applied at current rates. Mutuality and accident come from your settings above.

Using Mutuality Class 2

Adjust
€

Pension (employer)

0 €

Health + other

0 €

Total employer cost

0 €

Includes pension, health (care + cash), accident, occupational health, and mutuality. Dependency is employee-only and not part of employer cost.

Every CCSS contribution, calculated for you

Salary.lu computes pension, health, dependency, accident and mutuality on both sides, applies rate changes the day they take effect, and submits your CCSS declarations.

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