Luxembourg social contributions 2026
Luxembourg employees pay three separate contributions totalling 12.95% of pay. They look like one deduction on a payslip, but they are charged on two different bases, and only two of the three stop at the ceiling.
The three rates
| Contribution | Employee rate | Base |
|---|---|---|
| Health (maladie) | 3.05% | capped at five times the minimum wage |
| Pension | 8.50% | capped at five times the minimum wage |
| Dependence | 1.40% | uncapped, on income above an allowance |
The health figure is 2.80% for sickness plus a 0.25% cash benefit supplement.
The pension rate rose in 2026
From 1 January 2026 the employee pension contribution went from 8.00% to 8.50%, as part of a wider rise that took the combined employer, employee and state contribution from 24% to 25.5%. Calculators still applying 8.00% will overstate your net pay by roughly half a percent of salary, less the tax relief on it.
Two of three are capped
Health and pension stop at five times the social minimum wage, which is about EUR 166,280 a year. The dependence contribution has no ceiling at all. Instead it is charged on income above an allowance of a quarter of the minimum wage, roughly EUR 8,314 a year, and then keeps climbing however much you earn.
| Gross salary | Health | Pension | Dependence |
|---|---|---|---|
| EUR 40,000 | EUR 1,220 | EUR 3,400 | EUR 444 |
| EUR 83,594 | EUR 2,550 | EUR 7,105 | EUR 1,054 |
| EUR 166,280 | EUR 5,072 | EUR 14,134 | EUR 2,212 |
| EUR 250,000 | EUR 5,072 | EUR 14,134 | EUR 3,384 |
Notice what happens between the last two rows: health and pension stop growing while dependence carries on. That is the structural point, and it is why a flat 12.95% assumption goes wrong at higher salaries.
The ceiling moved mid year
Because the ceiling is defined against the social minimum wage, the index tranche of 1 June 2026 moved it. It was 13,518.68 a month from January to May and 13,856.65 from June. A 2026 figure quoted without a date is therefore ambiguous; the calculator uses the June onward figure.
The Luxembourg salary calculator shows all three contributions separately. See also the tax classes guide.