Social security contribution rates

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

Contribution rates for 2021

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% /
ASTF contribution / 45 € per employee per year
Accident insurance (single rate) / 0.75%

 

*Contributions to the Employers’ mutual scheme for 2021

Risk classes Class 1 Class 2 Class 3 Class 4
Rate of financial absenteeism < 0.65% < 1.60% < 2.50% ≥ 2.50%
Contribution rates
(with State participation)
0.53% 1.05% 1.50% 2.88%

Contact

Association des Banques et Banquiers, Luxembourg

Address

12, Rue Erasme L-1468 Luxembourg

Phone Fax
Opening hours

Monday to Friday from 8:00 to 17:30.