{"id":7087,"date":"2026-01-05T15:59:51","date_gmt":"2026-01-05T14:59:51","guid":{"rendered":"https:\/\/securex.lu\/decouvrez-les-nouveaux-parametres-sociaux-applicables-des-le-1er-janvier-2026\/"},"modified":"2026-01-08T09:45:56","modified_gmt":"2026-01-08T08:45:56","slug":"discover-the-new-social-parameters-applicable-from-january-1st-2026","status":"publish","type":"post","link":"https:\/\/securex.lu\/en\/discover-the-new-social-parameters-applicable-from-january-1st-2026\/","title":{"rendered":"Discover the new social parameters applicable from January 1st, 2026"},"content":{"rendered":"\n<p>A new year means new social parameters! As of January 1, 2026, a few adjustments come into effect in Luxembourg. The changes mainly concern pension contributions, the AAA rate, and MDE rates. These updates aim to ensure the sustainability of the social system while adapting to economic developments.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Social contributions<\/h2>\n\n\n\n<p>Situation on January 1st, 2026 (index 968.04)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Contribution rate<\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"511\" src=\"https:\/\/securex.lu\/wp-content\/uploads\/2026\/01\/contribution-rate-0126-en-scaled-e1767861453560-1024x511.jpg\" alt=\"\" class=\"wp-image-7130\" srcset=\"https:\/\/securex.lu\/wp-content\/uploads\/2026\/01\/contribution-rate-0126-en-scaled-e1767861453560-1024x511.jpg 1024w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/01\/contribution-rate-0126-en-scaled-e1767861453560-300x150.jpg 300w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/01\/contribution-rate-0126-en-scaled-e1767861453560-768x383.jpg 768w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/01\/contribution-rate-0126-en-scaled-e1767861453560-1536x766.jpg 1536w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/01\/contribution-rate-0126-en-scaled-e1767861453560.jpg 1890w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>(1)&nbsp;The classes of the Employers Mutuality are as follows:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"197\" src=\"https:\/\/securex.lu\/wp-content\/uploads\/2026\/01\/financial-absenteeism-rate-2026-en-scaled-e1767626266132-1024x197.jpg\" alt=\"\" class=\"wp-image-7093\" srcset=\"https:\/\/securex.lu\/wp-content\/uploads\/2026\/01\/financial-absenteeism-rate-2026-en-scaled-e1767626266132-1024x197.jpg 1024w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/01\/financial-absenteeism-rate-2026-en-scaled-e1767626266132-300x58.jpg 300w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/01\/financial-absenteeism-rate-2026-en-scaled-e1767626266132-768x148.jpg 768w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/01\/financial-absenteeism-rate-2026-en-scaled-e1767626266132-1536x295.jpg 1536w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/01\/financial-absenteeism-rate-2026-en-scaled-e1767626266132.jpg 1890w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>(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.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Minimum and maxima contributory (index 968,04)<\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"373\" src=\"https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/minimum-and-maxima-contributory-en-scaled-e1745920474424-1024x373.jpg\" alt=\"\" class=\"wp-image-5864\" srcset=\"https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/minimum-and-maxima-contributory-en-scaled-e1745920474424-1024x373.jpg 1024w, https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/minimum-and-maxima-contributory-en-scaled-e1745920474424-300x109.jpg 300w, https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/minimum-and-maxima-contributory-en-scaled-e1745920474424-768x280.jpg 768w, https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/minimum-and-maxima-contributory-en-scaled-e1745920474424-1536x560.jpg 1536w, https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/minimum-and-maxima-contributory-en-scaled-e1745920474424.jpg 1894w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>(3) The annual maximum for the different branches of insurance corresponds to 12 times the monthly maximum. The maximum does not apply to the dependency contribution.&nbsp; The contributory basis for dependency contribution is reduced by an abatement of \u00bc of the social minimum wage, i.e. 675.93 \u20ac.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Social minimum wage (index 968,04)<\/h3>\n\n\n\n<p>The level of the social minimum wage (application score 968.04 of the sliding scale of wages) has been since May 1, 2025 at:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"375\" src=\"https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/social-minimum-wage-en-scaled-e1746792618404-1024x375.jpg\" alt=\"\" class=\"wp-image-5920\" srcset=\"https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/social-minimum-wage-en-scaled-e1746792618404-1024x375.jpg 1024w, https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/social-minimum-wage-en-scaled-e1746792618404-300x110.jpg 300w, https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/social-minimum-wage-en-scaled-e1746792618404-768x282.jpg 768w, https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/social-minimum-wage-en-scaled-e1746792618404-1536x563.jpg 1536w, https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/social-minimum-wage-en-scaled-e1746792618404.jpg 1882w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Remuneration of pupils and students employed during school holidays<\/h3>\n\n\n\n<p>The remuneration of the pupil or student may not be less than 80% of the social minimum wage. In the index 968.04 the pupil\/student is entitled to the minimum amounts shown in the table below, graduated on account of age.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"382\" src=\"https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/remuneration-of-pupils-and-students-en-scaled-e1745921066457-1024x382.jpg\" alt=\"\" class=\"wp-image-5868\" srcset=\"https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/remuneration-of-pupils-and-students-en-scaled-e1745921066457-1024x382.jpg 1024w, https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/remuneration-of-pupils-and-students-en-scaled-e1745921066457-300x112.jpg 300w, https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/remuneration-of-pupils-and-students-en-scaled-e1745921066457-768x287.jpg 768w, https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/remuneration-of-pupils-and-students-en-scaled-e1745921066457-1536x573.jpg 1536w, https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/remuneration-of-pupils-and-students-en-scaled-e1745921066457.jpg 1886w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Compensation for trainees employed by the company<\/h3>\n\n\n\n<p>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. <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"700\" src=\"https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/compensation-for-trainees-employed-en-1-scaled-e1745934768470-1024x700.jpg\" alt=\"\" class=\"wp-image-5874\" srcset=\"https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/compensation-for-trainees-employed-en-1-scaled-e1745934768470-1024x700.jpg 1024w, https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/compensation-for-trainees-employed-en-1-scaled-e1745934768470-300x205.jpg 300w, https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/compensation-for-trainees-employed-en-1-scaled-e1745934768470-768x525.jpg 768w, https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/compensation-for-trainees-employed-en-1-scaled-e1745934768470-1536x1051.jpg 1536w, https:\/\/securex.lu\/wp-content\/uploads\/2025\/04\/compensation-for-trainees-employed-en-1-scaled-e1745934768470.jpg 1886w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>*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.<\/p>\n\n\n\n<p>For more information we kindly invite you to contact us: <a href=\"mailto:payroll@securex.lu\">payroll@securex.lu<\/a>&nbsp; ou <a href=\"mailto:legal@securex.lu\">legal@securex.lu<\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The new year brings a series of changes to social parameters in Luxembourg. Certain contributions and rates are evolving as of January 1, 2026\u2026 Find out what\u2019s changing and what it means for you.<\/p>\n","protected":false},"author":3,"featured_media":7080,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":"","_tec_slr_enabled":"","_tec_slr_layout":""},"categories":[44,45],"tags":[64],"class_list":["post-7087","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-social-law","tag-social-law"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - 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