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CCSS contribution rates - Luxembourg

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

Social security contributions

26,24%

Employer 13,29% · Employee 12,95%

+0,9% vs previous year

Your company's situation

Only the employer share changes - the employee 12,95% stays the same

Mutuality class
Class 1 Class 2Default Class 3 Class 4
Accident bonus-malus
0,85 1Default 1,1 1,3 1,5

Health (care)

5,6%

2,8% each, split equally

Dependency

1,4%

Employee only - no employer share

Accident

0,65%*

Employer only - bonus-malus by AAA

Occupational health

0,14%

Employer only, flat rate

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

Who pays what - 2026

Current year
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 8,5 8,5 17
Employer only
Accident 0,65* 0 0,65*
Occupational health 0,14 0 0,14
Mutuality - class 2 one class only - change 0,95 0 0,95
Employee only
Dependency 0 1,4 1,4
Total 13,29* 12,95 26,24*

* 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
2026

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

Using Mutuality Class 2 · Accident factor 1

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.

Combined rate over time

Class 2 - factor 1

Employer and employee shares combined into one rate, mutuality included.

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Frequently asked questions

Who pays the dependency contribution?
The dependency insurance (1,40%) is paid entirely by the employee - there is no employer share.
Are contribution rates the same for part-time employees?
Yes. Contribution rates are percentages of gross salary, so they apply identically regardless of working time.
How is the accident rate bonus-malus factor calculated?
The AAA sets the accident rate annually based on each employer's claim history over the previous reference period.
What is the mutuality and how is the class determined?
The Mutualité des Employeurs is a mandatory employer insurance covering wage continuation during employee sickness. Companies are assigned to one of four classes based on their absence record.
Why did the pension rate increase in 2026?
The pension contribution rate rose from 16% to 17% (split equally between employer and employee, +0.5pp each) to address long-term funding needs of the national pension scheme.

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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