Luxembourg Social Contributions (CCSS) 2026 Calculator
Estimate 2026 Luxembourg CCSS contributions for both employee and employer — pension 8%, health 3.05%, dependency 1.4%. Monthly contribution ceiling around EUR 12,855.
| Capped monthly salary (max EUR 12,855) | — |
| Pension contribution employee 8% | — |
| Health contribution employee 3.05% (2.8% sickness + 0.25%) | — |
| Dependency (Long-term care) employee 1.4% on salary - 25% AS | — |
| Employer pension 8% | — |
| Employer health 3.05% | — |
| Employer accident (sector rate ~1%) | — |
| Total social cost (employee + employer) | — |
| Net salary after social only | — |
Luxembourg's social security contributions are collected by the Centre Commun de la Sécurité Sociale (CCSS) and split across pension (8% + 8%), health (3.05% + 3.05%), accident (employer only ~1%), and long-term care/dependency (1.4% employee only, with abatement). The 2026 monthly contribution ceiling is approximately EUR 12,854.64 (5x the Social Minimum SSM). Self-employed individuals pay both employee and employer shares — about 24.8% combined.
Contribution Rate Breakdown
Pension: 8% employee + 8% employer + 8% State subsidy = 24% total (the State subsidy is paid into the fund, not deducted from salary). Health: 3.05% employee + 3.05% employer (2.8% sickness/maternity + 0.25% sickness benefit). Accident at work: employer-only, sector-dependent (typically 0.7-1.5% — agriculture and construction higher). Long-term care (dependency): 1.4% employee only, on salary above an abatement of one-quarter of SSM (EUR 642 in 2026). The dependency contribution funds the long-term care insurance — Luxembourg's universal LTC system established 1999 and copied by Germany, Austria, the Netherlands.
Ceiling, Self-Employed, and Frontaliers
Monthly contribution ceiling for 2026 is approximately EUR 12,854.64 (5x SSM). Above this, no further social contribution — but income tax still applies on every euro. Self-employed pay both employer and employee shares, total ~24.8% on capped income. Voluntary supplementary pension (assurance pension complémentaire) and personal accident insurance available. Frontalier (cross-border) workers from France, Belgium, and Germany pay Luxembourg CCSS contributions in full but pay income tax in country of residence under EU social security coordination (Regulation 883/2004). The new 34-day teleworking rule (post-2023) limits home-country work without triggering social security reallocation. Compliance via SOLVIT and CCSS A1 certificates.
Last updated May 2026. Sources: ACD (Direct Tax Admin), CCSS.