STATEC officially announced on Friday, 29 Mat 2026, the entry into force of a new index bracket as of 1 June 2026.

Social contributions

Situation on June 1, 2026 (index 992.24)

Contribution rate

(1)  The classes of the Employers Mutuality are as follows:

(2) This single contribution rate, set at 0.65 % for the year 2026, is thus multiplied for each contributor by its bonus-malus factor that can take the values 0.85; 1.0; 1.1; 1.3 or 1.5. 

Minimum and maxima contribury (index 992,24)

(3) For 2026, the annual maximum for the different branches of insurance corresponds to €164,589.81. The maximum does not apply to the dependency contribution.  The contributory basis for dependency contribution is reduced by an abatement of ¼ of the social minimum wage, i.e. €692.83.

Social minimum wage (index 992,24)

The level of the social minimum wage (application score 992.24 of the sliding scale of wages) has been since June 1, 2026 at:

Remuneration of pupils and students employed during school holidays

The remuneration of the pupil or student may not be less than 80% of the social minimum wage. In the index 992.24 the pupil/student is entitled to the minimum amounts shown in the table below, graduated on account of age.

Compensation for trainees employed by the company

Trainees whose duration of internships is at least 4 weeks, are entitled to the minimum amounts shown in the table below, graduated because of the duration of the internship.

*For trainees who have successfully completed a first cycle of higher or university education (BTS or Licence/Bachelor), the reference wage is the social minimum wage for qualified employees as provided for in Article L. 152-8. of the Labour Code.

For more information we kindly invite you to contact us: payroll@securex.lu  ou legal@securex.lu