CCSS contribution rates - Luxembourg 2025
All social contribution rates with employer/employee split - updated from official CCSS sources.
Social security contributions
25,33%
Employer 12,88% · Employee 12,45%
+1,0% vs previous year
Health (care)
5,6%
2,8% each, split equally
Dependency
1,4%
Employee only - no employer share
Accident
0,7%*
Employer only - bonus-malus by AAA
Occupational health
0,14%
Employer only, flat rate
Social security contributions
2023 to 2026Total statutory contributions over time, split into the employer and employee shares. The mutuality is shown separately.
Mutuality by class
Employer onlyBonus-malus by absence record. For a €4.500 gross salary: Class 1 costs ~€10/month; Class 4 costs ~€120/month - meaningful at scale.
Year-over-year - total rates
All figures in %
| Contribution | 2025 | 2024 | 2023 |
|---|---|---|---|
| Health - care | 5,6 | 5,6 | 5,6 |
| Health - cash benefits | 0,5 | 0,5 | 0,5 |
| Pension | 16 | 16 | 16 |
| Accident | 0,7* | 0,7* | 0,75* |
| Occupational health | 0,14 | 0,14 | 0,14 |
| Dependency | 1,4 | 1,4 | 1,4 |
| Mutuality - class 1 | 0,07 | 0,01 | 0,72 |
| Mutuality - class 2 | 0,99 | 0,01 | 1,22 |
| Mutuality - class 3 | 1,48 | 0,42 | 1,76 |
| Mutuality - class 4 | 2,64 | 1,36 | 2,84 |
* Accident rate set annually by the AAA based on the bonus-malus factor.
Employer / employee split - 2025
All figures in %
| Contribution | Total | Employer | Employee |
|---|---|---|---|
| Health - care | 5,6 | 2,8 | 2,8 |
| Health - cash benefits | 0,5 | 0,25 | 0,25 |
| Pension | 16 | 8 | 8 |
| Accident | 0,7* | 0,7* | 0 |
| Occupational health | 0,14 | 0,14 | 0 |
| Dependency | 1,4 | 0 | 1,4 |
| Mutuality - class 1 | 0,07 | 0,07 | 0 |
| Mutuality - class 2 | 0,99 | 0,99 | 0 |
| Mutuality - class 3 | 1,48 | 1,48 | 0 |
| Mutuality - class 4 | 2,64 | 2,64 | 0 |
Estimate your total employer cost for one employee
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.
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.