Effective 1 January 2019, Luxembourg has increased the maximum monthly social security basis cap from EUR 10,242.71 to EUR 10,355.50. The cap applies for both employer and employee social security contributions, although it does not apply for the dependency contribution on salary. Further to the basis cap increase, certain contribution rates are reduced for 2019, including a reduction in the employer-paid accident insurance contribution from 0.9% to 0.8%, and a reduction in the range of the e…