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Salary contributions - Private sector employee

Verified 01 janvier 2022 - Legal and Administrative Information Directorate (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%

Maximum old-age insurance (general pension)

Salary amount up to €3,428 per month

6,90%

Rate and base of social contributions

Contribution Type

Plate

Rate

Generalised Social Contribution (GSA)

98,25% gross salary, up to €164,544

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 €164,544

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 €13,712 per month

0.024%

  FYI : 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 €13,712 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 : since the 1to October 2018.

Rate and base of supplementary pension contributions

Contribution Type

Plate

Rate

Agirc-Arrco

Slice 1

Up to €3,428 per month

3,15%

Slice 2

Between €3,428 and €27,424 per month

8,64%

General equilibrium contribution (GCE)

Slice 1

Up to €3,428 per month

0.86%

Slice 2

Between €3,428 and €27,424 per month

1.08%

Technical Balance Contribution (TEC)

Slice 1

Up to €3,428 per month

No contribution

Slice 2

Between €3,428 and €27,424 per month

0.14%