Each year, the ABBL publishes the social security contribution rates that are in force. The latest contribution rates can be downloaded below.
| Employee share | Employer share | |
|---|---|---|
| Health insurance | 3.05% | 3.05% |
| Benefits in kind | 2.80% | 2.80% |
| Cash benefits | 0.25% | 0.25% |
| Employers' mutual scheme | (see table below) | |
| Pension insurance | 8.00% | 8.00% |
| Dependency insurance | 1.40% | / |
Family allowance (paid by the State for the private sector) | / | / |
| ASTF | / | 43€ per employee per year |
Accident insurance (single rate) | / | 1.15% |
| Risk classes | Class 1 | Class 2 | Class 3 | Class 4 |
|---|---|---|---|---|
| Rate of financial absenteeism | < 0.65% | < 1.60% | < 2.50% | ≥ 2.50% |
| Contribution rates | 0.48% | 1.42% | 2.05% | 2.74% |