Social parameters on 1st April 2022
14/04/22
You will find here under the new applicable social parameters from 1st April 2022 further to the general salary indexation of 2.5% together with the updated indemnities for students and trainees.
The changes are highlighted in bold and underlined, and concern the social minimum salary and the maximum monthly/yearly basis for social contributions together with the new indemnity for students and trainees.
Social minimum salaries
INDEX 877.01 |
EUR |
EUR |
|
Hourly rate |
Monthly Gross salary |
| Non-qualified worker | ||
For 18 year old and more |
13.3721 |
2,313.38 |
From 17 till 18 year old : 80 % |
10.6977 |
1,850.70 |
From 15 till 17 year old : 75 % |
10.0291 |
1,735.03 |
Qualified worker |
16.0465 |
2,776.05 |
Remuneration of pupils and students employed during the school holidays
INDEX 877.01 |
EUR |
EUR |
|
Hourly rate |
Social minimum wage - full time |
| Pupils and students during the school holidays (no internship) | ||
Who are 18 years old |
10.6977 |
1,850.70 |
Who are 17 years old |
8.5582 |
1,480.56 |
Who are 15 or 16 years old |
8.0233 |
1,388.03 |
| Trainees | ||
| 30% of the social minimum wage for unskilled employees taking part in a compulsory internship of ≥ 4 weeks | 4.0116 |
694.01 |
| Unskilled trainees (minimum 4 weeks internship) | ||
| 40% of the social minimum wage for unskilled employees taking part in a practical training of 4-12 weeks | 5.3488 |
925.35 |
| 75% of the social minimum wage for unskilled employees taking part in a practical training of 12 up to 26 weeks | 10.0291 |
1,735.03 |
| Trainees who have successfully completed a first cycle of higher education (BTS or bachelor) |
||
40% of the social minimum wage for qualified employees taking part in a practical training of 4-12 weeks |
6.4186 |
1,110.42 |
| 75% of the social minimum wage for qualified employees taking part in a practical internship of 12 up to 26 weeks | 12.0349 |
2,082.04 |
Maximum basis for social contributions (except dependence insurance not limited to any cap) at current index 877.01
Monthly maximum in EUR |
11,566.88 |
| Annual maximum in EUR | 137,956.23 |
Unchanged employee’s rates for social contributions in Luxembourg on 1st April 2022
In % |
For periodic remuneration |
For non-periodic remuneration and fringe benefits |
Illness health expense |
2.80 |
2.80 |
Illness cash benefits |
0.25 |
|
Pension |
8.00 |
8.00 |
Dependence (*) |
1.4 |
1.4 |
(*) Tax allowance equal to one fourth of the non-qualified social minimum salary for minimum 150 hours per month.
Unchanged employer’s rates for social contributions in Luxembourg on 1st April 2022
| In % | For periodic remuneration |
For non-periodic remuneration and fringe benefits |
Illness health expense |
2.80 |
2.80 |
Illness cash benefits |
0.25 |
|
Pension |
8.00 |
8.00 |
Accident at work |
0.75 (*) |
0.75 (*) |
Health at work |
0.14 |
0.14 |
| Employer Mutuality: | ||
Class 1 |
0.60 |
|
Class 2 |
1.13 |
|
Class 3 |
1.66 |
|
Class 4 |
2.98 |
|
(*) The rate of Accident at work depends on a bonus/malus coefficient (from 0.9 to 1.5) defined and displayed by the Association d’Assurance Accident. This coefficient is based on the class of risk and the number of accidents at work in the company (professional sickness and commuting accidents are excluded) over the period from 1st April Y-2 to 31st March Y-1.
Contact us
Nelly Mazzarol
Advisory Managing Director, People Experience and Change, PwC Luxembourg
Tel: +352 49 48 48 2171
