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% |
