New Social Scales in Luxembourg Effective from 1 January 2026

The new social scales and parameters have been applicable in Luxembourg since 1 January 2026. Published by the competent authorities, they form the basis for calculating wages, social security contributions, pensions and social benefits. These parameters constitute an essential reference framework for employers, employees, self employed workers and all beneficiaries of social benefits.

 

Social parameters applicable since 1 January 2026

The 2026 social scales take into account the applicable index of the sliding wage scale and in particular set the minimum and maximum contributory amounts, as well as the thresholds used for calculating the various social benefits. Although most parameters are carried over from the previous year, their official publication ensures proper application from the start of the year.

 

A direct impact on wages, contributions and benefits

The new social parameters have a direct impact on:
the social minimum wage,
the social security contributions of employees and employers,
the ceilings and floors used as the basis for contributions,
as well as pensions and certain social benefits calculated on the basis of these reference amounts.

 

2026 Social Scale

The social scale applicable in Luxembourg since 1 January 2026 corresponds to the official document of the Grand Duchy of Luxembourg. It can be downloaded in PDF format or consulted directly on the official government website.

Download the official document