CCSS contribution rates - Luxembourg 2020
All social contribution rates with employer/employee split - updated from official CCSS sources.
Social security contributions
25,43%
Employer 12,98% · Employee 12,45%
-0,1% vs previous year
Health (care)
5,6%
2,8% each, split equally
Dependency
1,4%
Employee only - no employer share
Accident
0,75%*
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:
Who paid what - 2020
Historical rates - 2020 Back to 2026| 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 | 0,75* | 0 | 0,75* |
| Occupational health | 0,11 | 0 | 0,11 |
| Mutuality - class 2 one class only - change | 1,07 | 0 | 1,07 |
| Employee only | |||
| Dependency | 0 | 1,4 | 1,4 |
| Total | 12,98* | 12,45 | 25,43* |
* 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
2020
All contributions applied at current rates. Mutuality and accident come from your settings above.
Using Mutuality Class 2 · Accident factor 1
AdjustPension (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.
Combined rate over time
Class 2 - factor 1Employer and employee shares combined into one rate, mutuality included.
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.