RSM Luxembourg

Social Parameters January 1st, 2018

SOCIAL PARAMETERS JANUARY 1ST, 2018

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

 

-

-

-

-

 

0,46 %

1,16 %

1,77 %

2,95 %

Accident insurance

-

0,90 %

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 €

 

 

CONTACTS:      

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Corinne JAMIN – Manager                       

phone: +352-26 97 97 34 34                  

e-mail: corinne.jamin@rsm.lu                   

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Manuel HACK - Partner

phone: +352-26 97 97 34 40

e-mail: manuel.hack@rsm.lu

How can we help you?

Contact us by phone +352 26 97 97 1

 

or contact us to submit your questions, comments, or proposal requests:

 

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