{"id":4500,"date":"2025-01-13T14:16:06","date_gmt":"2025-01-13T13:16:06","guid":{"rendered":"https:\/\/www.securex.lu\/?p=4500"},"modified":"2025-01-14T14:34:54","modified_gmt":"2025-01-14T13:34:54","slug":"my-hr-update-janvier-2025","status":"publish","type":"post","link":"https:\/\/securex.lu\/en\/my-hr-update-janvier-2025\/","title":{"rendered":"My HR Update January 2025"},"content":{"rendered":"\n

Here you will find all the latest news about HR management in Luxembourg!<\/h2>\n\n\n\n
    \n
  1. Increase in the social minimum wage<\/strong>
    <\/a>
    <\/li>\n\n\n\n
  2. 1 January 2025: New contribution rates for the Employers\u2019 Mutual Insurance  <\/strong>
    <\/a>
    <\/li>\n\n\n\n
  3. <\/a>1 January 2025: New parameters for withholding tax at source<\/strong><\/a>

    <\/li>\n\n\n\n
  4. Tax optimisation tips: Young worker bonus, profit-sharing bonus, and impatriate scheme<\/a>

    <\/strong><\/li>\n\n\n\n
  5. Benefit in kind \u2013 Company cars : What are the applicable rates in 2025?<\/strong><\/a>

    <\/li>\n\n\n\n
  6. Digitisation of meal vouchers<\/strong><\/a>

    <\/li>\n\n\n\n
  7. Remember to declare your employees\u2019 telework via the DEMDET!<\/strong><\/a>

    <\/li>\n\n\n\n
  8. Annual account reconciliation<\/strong>
    <\/a>
    <\/li>\n\n\n\n
  9. What about the next indexation?<\/strong><\/a>

    <\/li>\n<\/ol>\n\n\n\n
    \n\n\n\n

    1- Increase in the social minimum wage<\/h2>\n\n\n\n
    \"\"<\/figure>\n\n\n\n

    As of 1 January  2025, the social minimum wage (application rate 944.43 of the sliding wage scale) has been increased by 2.6%.<\/strong> The new amounts are now as follows:<\/p>\n\n\n\n

    For employees:<\/u><\/strong><\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n

    For pupils or students<\/u><\/strong>, the remuneration cannot be less than 80% of the social minimum wage, scaled according to age:<\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n

    For interns<\/u><\/strong> whose internship is at least for 4 weeks, the compensation is scaled according to the duration and type of internship:<\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n

    * For interns who have successfully completed the first cycle of higher or university education (BTS [Advanced Technician\u2019s Certificate] or Bachelor’s degree), the reference salary is the social minimum wage for skilled employees as provided under Article L. 152-8 of the Labour Code.<\/em><\/p>\n\n\n\n

    <\/a>back to table of contents<\/a><\/strong><\/strong><\/p>\n\n\n\n

    2- 1 January 2025: New contribution rates for the Employers\u2019 Mutual Insurance <\/h2>\n\n\n\n
    \"\"<\/figure>\n\n\n\n

    Companies are classified annually into 4 contribution classes depending on the  financial absenteeism rate of their employees. The contribution rates for the “Employers’ Mutual Insurance” were changed on January 1.<\/p>\n\n\n\n

    The contribution rates for the 4 classes of the Employers’ Mutual Insurance for this year are as follows:<\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n

    <\/a>back to table of contents<\/a><\/strong><\/strong><\/p>\n\n\n\n

    3- 1 January 2025: New parameters for withholding tax at source<\/h2>\n\n\n\n
    \"\"<\/figure>\n\n\n\n

    As of 1 January 2025<\/strong>, the calculation of the payroll tax withholding is affected by the following factors: new tax scale, additional tax relief for class 1a, increase in the single parent tax credit, and modification of the social minimum wage tax credit.  <\/p>\n\n\n\n