Effective 1 August 2018, Luxembourg has increased the maximum monthly social security basis cap from EUR 9,992.93 to EUR 10,242.71. The cap applies for both employer and employee social security contributions, although it does not apply for the dependency contribution on salary. In determining the annual cap for 2018, the prior cap is applied for the first seven months, and the increased cap applies for the remainder of the year. Unless a further change is made, the EUR 10,242.71 per month ca…