Social Security Contribution Rates

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

Contribution rates for 2018

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) / 0,90%

 

Contributions to the Employers’ mutual scheme for 2018

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)
0.63% 1.45% 2.23% 3.56%
Contribution rates
(with State participation)
0.46% 1.16% 1.77% 2.95%