Social parameters effective from 1st of January 2025 (index 944,43)

Social minimum wage (SSM) for employees

Adolescent 15-16 years old (75% of the SSM) €1,978.34 
Adolescent 17 years old (80% of the SSM) €2,110.23 
Unskilled adult (18 years and older)  (100% of the SSM) €2,637.79
Skilled adult (120% of the SSM) €3,165.35

 

Social minimum wage (SSM) for pupils and students

Adolescent 15-16 years old (80% from 75% of the SSM) €1,582.68
Adolescent 17 years old (80% from 80% of the SSM) €1,688.19
Adults 18-27 years old (80% of the SSM) €2,110.23

 

Allowances for internships provided by a Luxembourg of foreign educational institution

Duration of course Allowance Monthly gross wage Hourly gross wage
Less than 4 weeks Not mandatory /  /
4 weeks or more 30% of the unqualified SSM unless otherwise stipulated in the training agreement and certified by the Minister €791.34 €4.57

 

Allowances for practical internships for the acquisition of professional experience

Duration of course Minimum monthly allowance Minimum hourly allowance
Trainee not having completed 1st cycle of higher or university education Trainee holding a 1st cycle higher education or university degree Trainee not having completed 1st cycle of higher or university education Trainee holding a 1st cycle higher education or university degree
Less than 4 weeks Not mandatory Not mandatory Not mandatory Not mandatory
4 to 12 weeks included 40% of the unqualified monthly SSM = €1,055.12 40% of the qualified monthly SSM = €1,266.14 40% of the unqualified monthly SSM = €6.10 40% of the qualified monthly SSM = €7.32
> 12 to 26 weeks included 75% of the unqualified monthly SSM = €1,978.34 75% of the qualified monthly SSM = €2,374.01 75% of the unqualified monthly SSM = €11.44 75% of the qualified monthly SSM = €13.72

 

Maximum contributory health insurance and pension insurance

5 x SSM €13,188.96

 

Social Inclusion Income (REVIS)

  Amount per month
Per adult €925.36
Per child €287.30
Increase, per child, for a single-parent household €8491
Flate rate for common household expenses €925.36
Flat rate increase for a household with one or more children €138.84

 

Cost of living allowance

Amount per year Energie bonus
1 person €1,817.00  €600.00
2 persons €2,272.00 €750.00
3 persons €2,727.00  €900.00
4 persons €3,182.00  €1,050.00
5 or more persons €3,637.00 €1,200.00

 

Terms and conditions Amount per year Energie bonus
Limite de revenus pour 1 personne €31,732.80   €39,666.00
Limite de revenus pour la 2e personne €15,866.40 €19,833.00
Limite de revenus pour chaque personne supplémentaire €9,519.84 €  €11,899.80

 

Other services

Income for the severely disabled €1,850.71
Severely disabled allowance €842.81

 

Long-term care insurance

Allowance for contributions base 659.45

 

Pensions

Minimum personal or surviving spouse’s pension 40/40 €2,293.55
Flat rate increases 40/40 €636.15
Anti-overlap income threshold €879.26
Exempt professional income (survivor’s pensions) €1,698.93
Minimum orphan’s pension €626.40
Maximum personal pension €10,618.30
Child-rearing pension (art.3)
per child/per month
€86.54 
Child-rearing pension (Art. IX,7°)
per child/per month
€148.45
Anti-overlap floor applied to the highest incomes €3,822.59

 

Family allowances

For children born before 1 August 2016

  Amount per month
1st child €299.86
Amount for 2 children €336.31
Amount for 3 children €389.67
Amount for 4 children €416.40
Amount for 5 children €432.36 
Increase for age:
6 – 11 years
€22.67 
Increase for age:
12 years and older
€56.57

For children born from 1 August 2016

  Amount per month
Per child €299.86
Increase for age:
6 – 11 years
€22.67
Increase for age:
12 years and older
€56.57 

 

Back-to-school allowance

  Amount per child
Children from 6 to 11 years old €115.00 
Children 12 years and older €235.00 

 

Birth grant

 

  Amount per child
3 instalments of 580.03 €

 

Parental leave

Compensation limits for full-time parental leave (gross monthly amounts)
Hours worked Lower limit Upper limit
40 hours €2,637.79 €4,396.32
30 hours €1,978.34 €3,297.24
20 hours €1,318.90 €2,198.16
10 hours  €659.45 €1,099.08

 

Compensation limits for half-time parental leave (gross monthly amounts)
Hours worked Lower limit Upper limit
40 hours €1,318.90 €2,198.16
30 hours €989.17 €1,648.62
20 hours €659.45 €1,099.08
10 hours n.a. n.a.

 

Compensation limits for split parental leave – 1 day per week (gross monthly amounts)
Hours worked Lower limit Upper limit
40 hours €527.56 €879.26
30 hours n.a. n.a.
20 hours n.a. n.a.
10 hours n.a. n.a.