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Luxembourg Updates Social Security Contribution Rates and Contribution Basis Amounts for 2025

08 January 2025

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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 2025. Changes as compared to 2024 include an increase in the rate range for mutual health care insurance from 0.01% - 1.36% to 0.72% - 2.64% (the applicable rate depends on the absentee rate of the employees). The minimum and maximum social security contribution basis amounts for 2025 are also provided. This includes a standard monthly minimum basis of EUR 2,637.79 and a standard monthly maximum basis of EUR 13,188.96 from 1 January 2025, which are up from EUR 2,570.93 and EUR 12,854.64 for 2024....