Social parameters on 1st April 2023

In Brief

Please find hereunder a summary of the main social parameters applicable on 1^st April 2023 further to the latest general salary indexation of + 2.5% that occurred on 1^st April 2023.

The changes are identified in bold and concern the social minimum salaries for employees, trainees and students and the maximum monthly/yearly basis for social contributions.

Social minimum salaries

INDEX 921.40	EUR	EUR
Non-qualified worker	Hourly rate	Monthly gross social minimum wage full time
For 18 years old and more (MSS)	14.4985	2,508.24
From 17 till 18 years old: 80 % of MSS	11.5988	2,006.59
From 15 till 17 years old: 75 % of MSS	10.8739	1,881.18
Qualified worker	17.3982	3,009.88

Remuneration of pupils and students employed during the school holidays

INDEX 921.40	EUR	EUR
Pupils and students during the school holidays (no internship)	Hourly rate	Monthly gross social minimum wage full time
Who have reached 18 years old	11.5988	2,006.59
Who have reached 17 years old	9.2790	1,605.27
Who have reached 15 and 16 years old	8.6991	1,504.94

Remuneration of trainees

INDEX 921.40	EUR	EUR
Trainees	Hourly rate	Monthly gross social minimum wage full time
30% of the minimum social wage for unskilled employees if compulsory internship of ≥ 4 weeks	4.3495	752.47
Unskilled trainees (minimum 4 weeks internship)
40% of the minimum social wage for unskilled employees if practical training of 4-12 weeks	5.7994	1,003.29
75% of the minimum social wage for unskilled employees if practical training of 12 up to 26 weeks	10.8739	1,881.18
Trainees who have successfully completed a first cycle of higher education (BTS or bachelor)
40% of the social minimum wage for qualified employees if practical training of 4-12 weeks	6.9593	1,203.95
75% of the social minimum wage for qualified employees if practical internship of 12 up to 26 weeks	13.0486	2,257.41

Maximum basis for social contributions (except dependence insurance not limited to any cap) at current index 921.40

Monthly maximum in EUR	12,541.18
*Annual maximum in EUR ()**	149,278.30

_{(*) The Statec anticipates a new general salary indexation for the last quarter of 2023. In this case, the above annual ceiling will be adjusted in consequence.}

Unchanged employee’s rates for social contributions in Luxembourg on 1st April 2023

In %	For periodic remuneration	For non-periodic remuneration and fringe benefits
Illness health expense	2.80	2.80
Illness cash benefits	0.25	-
Pension	8.00	8.00
*Dependence ()**	1.40	1.40

^{(*) Tax allowance equal to one fourth of the non-qualified social minimum salary for minimum 150 hours per month.}

Unchanged employer’s rates for social contributions in Luxembourg on 1st April 2023

In %	For periodic remuneration	For non-periodic remuneration and fringe benefits
Illness health expense	2.80	2.80
Illness cash benefits	0.25	-
Pension	8.00	8.00
Accident at work	0.75 (*)	0.75 (*)
Health at work	0.14	0.14
Employer Mutuality: Class 1	0.72	-
Employer Mutuality: Class 2	1.22	-
Employer Mutuality: Class 3	1.76	-
Employer Mutuality: Class 4	2.84	-

^{(*) The rate of Accident at work depends on a bonus/malus coefficient (from 0.85 to 1.5) defined and displayed by the Association d’Assurance Accident. This coefficient is based on the class of risk and the number of accidents at work in the company (professional sickness and commuting accidents are excluded) over the period from 1st April Y-2 to 31st March Y-1.}

French version :

Paramètres sociaux au 1er avril 2023

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