Social Security Contribution Rates

Each year, the ABBL publishes the social security contribution rates that are in force.

Contribution rates for 2017

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 insurance (see table below) (see table below)
Pension insurance 8.00% 8.00%
Dependency insurance 1.40% /
Family allowance
(paid by the State for the private sector)
/ /
ASTF contribution / 45 € per employee per year
Accident insurance (single rate) / 1%

 

Contributions to the Employers’ mutual scheme for 2017

Risk classes Class 1 Class 2 Class 3 Class 4
Rate of financial absenteeism < 0.65% < 1.60% < 2.50% ≥ 2.50%
Contribution rates
(without State participation)
0.70% 1.55% 2.32% 3.62%
Contribution rates
(with State participation)
0.51% 1.23% 1.83% 2.92%