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Luxembourg Updates Social Security Contribution Rates and Contribution Basis Amounts for 2023

04 January 2023

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Approved Changes

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Luxembourg

Luxembourg's Joint Center for Social Security has published the updated social security contribution rates for 2023. Changes as compared to 2022 include an increase in the rate range for mutual health care insurance from 0.60% - 2.98% to 0.72% - 2.84%. The applicable rate depends on the absentee rate of the employees. The minimum and maximum social security contribution basis amounts for 2023 are also provided, which are increased as compared to 2022. This includes a standard monthly minimum basis of EUR 2,387.40 and a standard monthly maximum basis of EUR 11,936.98. Based on this, the standard annual minimum basis...