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Luxembourg Updates Social Security Contribution Rates and Contribution Basis Amounts for 2026

|Approved Changes|Luxembourg
Luxembourg

Luxembourg's Joint Center for Social Security has published the updated social security contribution rates for 2026. Changes as compared to 2025 include:

  • An increase in the pension contribution rate from 16% to 17% (8.5% for employee and 8.5% for employer);
  • A reduction in the contributions rate for industrial/agricultural accident insurance from 0.70% to 0.65% (the rate is multiplied by a bonus-malus factor of 0.85 to 1.5, depending on the risk category determined and communicated by the Ac…

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