Index 794,54
I. Contribution limits (health insurance and retirement insurance)
Social Minimum Wage (SMW) Index 100 251,54 €
Minimum contribution limit (1 x SMW) 1.998,59 €
Maximum contribution limit (5 x SMW) 9.992,93 €
Dependence insurance (tax allowance 25% of SMW) 499,65 €
II. Social security contributions
Insurance |
Employee’s part |
Employer’s part |
Pension insurance |
8,00 % |
8,00 % |
Health insurance Benefits in cash Benefits in kind |
0,25 % 2,80 % |
0,25 % 2,80 % |
Employer’s mutuality Class 1 Class 2 Class 3 Class 4 |
- - - - |
0,51 % 1,23 % 1,83 % 2,92 % |
Accident insurance |
- |
1,00 % |
Health at work |
- |
0,11 % |
Care insurance (not capped) |
1,40 % |
- |
III. SMW income
Nonqualified workers (minimum)
18 years and more 1.998,59 €
17-18 years 1.598,87 €
15-17 years 1.498,94 €
Qualified workers (minimum) 2.398,30 €
Students
18 years and more 1.598,87 €
17-18 years 1.279,10 €
15-17 years 1.199,15€
lV. Family allowances
Child allowance (monthly)
New system (from 01.08.2016) per child 265,00 €
Old system (rights opened before 01.08.2016) :
1 child 265,00 €
2 children 594,48 €
3 children 1.033,38 € (…)
Increase of child allowance by age (monthly)
6-11 years old 20,00 €
> 12 years old 50,00 €
Special allowance for disabled child (monthly) 200,00 €
School start allowance (yearly)
6-11 years > 12 years
Per child 115,00 € 235,00 €
Child raising allowance (monthly)
Education of child aged 0 to 4 years
Full-time 485,01 €
Half-time 242,50 €
Parental leave (old system before 01.12.2016)
Full-time (6 months) 1.778,31 €
Half-time (12 months) 889,15 €
Parental leave (new system from 01.12.2016)
Income calculated on base of income and hours declared to the CCSS during the previous 12 months the beginning of the parental leave and limited.
Average hours |
Lower limit |
Upper limit |
40 hours (full-time) |
1.998,59 € |
3.330,98 € |
30 hours (full-time) |
1.498,94 € |
2.498,23€ |
20 hours (full-time) |
999.29 € |
1.665,49 € |
10 hours (full-time) |
499,65 € |
832,74 € |
… |
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CONTACTS
Corinne JAMIN – Manager
Tel +352 26 97 97 34 34
Manuel HACK - Partner
Tel +352 26 97 97 34 40