Social security contributions in Luxembourg.
What employers, employees, the self-employed and company managers pay to the CCSS in 2026, how it is calculated, and when it is due. Every rate is linked to the CCSS or Guichet.lu.
- Employee share
- Employer share
- Total to the CCSS
One centre, four branches.
The Centre commun de la sécurité sociale (CCSS) registers employers and insured people and collects the contributions for every branch of social security.
Sources: CCSS, contribution rates for employees from 1 January 2026 · Guichet.lu, affiliation of the self-employed
Shared between employer and employee.
The employer withholds the employee's share from the salary and pays both shares to the CCSS. Hiring for the first time? See hiring your first employee.
Rates for employees, 2026
| Branch | Employer | Employee |
|---|---|---|
| Pension | 8.50% | 8.50% |
| Health, benefits in kind | 2.80% | 2.80% |
| Health, cash benefits | 0.25% | 0.25% |
| Long-term care | none | 1.40% |
| Accident insurance | 0.65%* | none |
| Employers' mutual | 0.23% to 2.66% | none |
| Occupational health (STM) | 0.14% | none |
| Total, approximately | 12.6% to 15.0% | about 12.95% |
* Base rate, adjusted by a bonus-malus factor between 0.85 and 1.5. Long-term care is calculated after deducting a quarter of the minimum wage. Totals are our calculation.
Source: CCSS, contribution rates for employees from 1 January 2026
The employer's responsibility
The employer pays the whole bill to the CCSS, including the employee's share it has withheld.
New employees are declared within 8 days of hiring; a late declaration of entry or exit can cost €50 per month of delay, up to €2,500.
The employers' mutual rate depends on your employees' absenteeism in the previous year, in four classes.
Sources: Guichet.lu, paying social contributions for employees · CCSS, hiring staff · Guichet.lu, fines for late declarations · CCSS, contribution rates for employees from 1 January 2026
Declare, receive, pay.
- Month endDeclare
Declare each employee's gross salary and hours worked for the month just ended.
- Before the 15thStatement
The CCSS calculates the contributions, both shares, and sends the employer an account statement.
- Within 10 daysPay
Pay the balance, even if you dispute it. A valid claim is corrected later.
- After thatInterest
Late contributions carry 0.6% interest per calendar month. Enforced collection starts after 4 months.
Source: Guichet.lu, paying social contributions for employees
Paying both shares yourself.
The self-employed pay the employee and employer shares themselves, on their professional income. Some company managers count as self-employed too.
Sources: Guichet.lu, affiliation of the self-employed · CCSS, entry declaration instructions for the self-employed
Rates for the self-employed, 2026
| Branch | Rate |
|---|---|
| Pension | 17.00% |
| Health, benefits in kind | 5.60% |
| Health, cash benefits | 0.50% |
| Long-term care | 1.40% |
| Accident insurance | 0.65%* |
| Employers' mutual | optional, 0.23% to 2.66% |
| Total, approximately | 25.15% |
* Base rate, adjusted by a bonus-malus factor. Total is our calculation, without the optional mutual.
Source: CCSS, contribution rates for the self-employed from 1 January 2026
How the base is set
- Provisional: contributions start on your last known income or, when you are new, on the minimum wage.
- Adjust: you can ask the CCSS to use your expected income at any time. It writes to you once a year to check.
- Final: once the tax office sets your income for the year, the CCSS recalculates automatically.
Managers who count as self-employed register with the employee entry form. Professional income below a third of the minimum wage a year is exempt from affiliation.
Sources: Guichet.lu, affiliation of the self-employed · CCSS, entry declaration instructions for the self-employed
The limits on the base.
Since 1 June 2026, after the index rise.
Sources: FEDIL, social parameters from 1 June 2026 · CCSS, contribution rates for employees from 1 January 2026 · Guichet.lu, affiliation of the self-employed
CCSS contributions, answered.
What employers and the self-employed ask us most.
Book a free first callFor employees: pension 8.5% each for employer and employee, health 3.05% each, long-term care 1.4% for the employee, plus accident insurance, the employers' mutual and occupational health for the employer. For the self-employed: pension 17%, health 6.1%, long-term care 1.4% and accident insurance.
Sources: CCSS, contribution rates for employees from 1 January 2026 · CCSS, contribution rates for the self-employed from 1 January 2026
Roughly 12.6% to 15% on top of the gross salary, depending on the accident rate and the employers' mutual class.
Source: CCSS, contribution rates for employees from 1 January 2026
The employer declares salaries for the month just ended, the CCSS sends an account statement before the 15th, and the balance is paid within 10 days. Late contributions carry 0.6% interest per calendar month.
Source: Guichet.lu, paying social contributions for employees
A manager who holds the business permit and more than 25% of the shares of an SARL, SARL-S, SENC or SCS is treated as self-employed, as is the administrateur-délégué (delegated director) of an SA, SCA or cooperative.
Sources: Guichet.lu, affiliation of the self-employed · CCSS, entry declaration instructions for the self-employed
On professional income: provisionally on the last known income or, for newcomers, the minimum wage, then recalculated once the tax office sets the year's income. You can ask for an adjustment at any time.
Sources: Guichet.lu, affiliation of the self-employed · CCSS, entry declaration instructions for the self-employed
Yes, five times the minimum wage: €13,856.63 a month since 1 June 2026. The ceiling does not apply to long-term care.
Sources: FEDIL, social parameters from 1 June 2026 · CCSS, contribution rates for employees from 1 January 2026
Professional income below a third of the minimum wage a year is exempt from compulsory affiliation, and a side activity is based on a third of the minimum wage.
Yes. We register employers, declare employees, check CCSS statements and run payroll. Payroll is priced on quote. The first call is free.
Source: Finbros services and rates
Contributions right, every month.
We register you, declare your employees, check every CCSS statement and run your payroll. Book a free first call, Saturdays included.
Rates and amounts as they apply in November 2026. General information, not legal advice for your situation. Part of the Finbros Encyclopedia.