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Salary contributions - Private sector employee

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

In addition to the social contributions paid by the employer, the wage contributions are deducted from the employee's gross salary. The rate and basis of these contributions vary according to the contributions (or contributions) concerned.

Rate and base of social contributions

Contribution Type

Assessment Base

Rate

Uncapped old-age insurance (general pension)

Salary Amount

0,40%

Capped old-age insurance (general pension)

Salary amount up to €3,666 per month

6,90%

Rate and base of social contributions

Contribution Type

Plate

Rate

Generalised Social Contribution (GSA)

98,25% gross salary, up to €175,968

100% beyond this amount

9,20%of 2,40% non-deductible from taxable income

Social Debt Repayment Contribution (SDRC)

98,25% gross salary, up to €175,968

100% beyond this amount

0,50% non-deductible from taxable income

Before age 65
Rate and base of unemployment contributions

Contribution Type

Plate

Rate

Agency for Executive Employment (Apec)

Salary amount up to €14,664 per month

0.024%

FYI  

the unemployment insurance payroll has been totally eliminated since the 1to October 2018.

From age 65
Rate and base of unemployment contributions

Contribution Type

Plate

Rate

Agency for Executive Employment (Apec)

Salary amount up to €14,664 per month

0.024%

The remuneration of an employee aged 65 or over is subject to a specific solidarity contribution. It is 2.4% gross salary.

FYI  

the unemployment insurance payroll has been totally eliminated since the 1to October 2018.

Rate and base of supplementary pension contributions

Contribution Type

Plate

Rate

Agirc

Slice 1

Up to €3,666 per month

3,15%

Slice 2

Between €3,666 and €29,328 per month

8,64%

Generalised equilibrium contribution (GCE)

Slice 1

Up to €3,666 per month

0.86%

Slice 2

Between €3,666 and €29,328 per month

1.08%

Technical equilibrium contribution (TEC)

Slice 1

Up to €3,666 per month

No contribution

Slice 2

Between €3,666 and €29,328 per month

0.14%