Luxembourg CNS Calculator 2026
Calculate Luxembourg CNS social security contributions for 2026: health 6.10% (split 3.05/3.05), pension 16% (split 8/8), dependency 1.4% (employee only) and accident 0.7–1.0% (employer only). Salary cap roughly EUR 11,500/month. Quick employee + employer split.
| Capped contribution base (EUR 138,000) | — |
| Health (sickness) 6.10% split | — |
| Pension 16% split | — |
| Dependency 1.4% (employee only, on income − EUR 6,000 abatement) | — |
| Accident insurance (employer only) | — |
| Mutualité (employer only) | — |
| Employee total | — |
| Employer total | — |
Luxembourg's CNS (Caisse Nationale de Santé) is administered by the CCSS (Centre Commun de la Sécurité Sociale) and groups together health, pension, dependency and accident insurance. Combined employee + employer contributions amount to roughly 24–25% of capped gross salary, with the cap set at five times the minimum social wage (around EUR 11,500/month / EUR 138,000/year in 2026).
2026 CNS Contribution Rates
Health (assurance maladie): 6.10% total, split 3.05% employee + 3.05% employer. Pension (assurance pension): 16% total, split 8% employee + 8% employer. Dependency contribution (assurance dépendance): 1.4%, paid entirely by the employee, on income reduced by a EUR 6,000 annual abatement. Accident insurance: 0.7%–1.0% paid by the employer only, depending on occupational risk class. Mutualité employer health fund: ~0.60% average. State contributes additional shares to pension and health.
The EUR 138,000 Contribution Ceiling
All contributions (except dependency) are capped at five times the minimum social wage, roughly EUR 11,500/month or EUR 138,000/year for 2026 (subject to index adjustment). Above this ceiling, no additional CNS contribution is owed. Dependency uses a different base: gross income minus EUR 6,000 abatement, uncapped. This makes Luxembourg's effective rate regressive for very high earners.
Self-Employed vs Employee Treatment
Self-employed workers (indépendants) pay both shares of health and pension — about 24.10% (8% × 2 + 3.05% × 2 + 1.4% + accident estimated). They are entitled to the same benefits (healthcare, retirement, parental leave) but bear the full employer-share cost. CNS membership is automatic the moment self-employment is registered with the Ministry of the Middle Classes.
Cross-Border Workers and Sources
About 50% of Luxembourg's workforce is cross-border (France, Belgium, Germany). EU Regulation 883/2004 means CNS contributions are paid in Luxembourg and benefits are coordinated with the home country. Cross-border workers may receive healthcare in either country and access Luxembourg parental and family benefits. Source: CCSS (Centre Commun de la Sécurité Sociale), CNS. Last updated May 2026.