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Adjustment of the social parameters with effect from 1 January 2025
| Risk |
Assured share |
Employer share |
|
Health and maternity insurance
Surcharge for cash benefits (1) |
3,50 % 0,25 % |
3,50 % 0,25 % |
| Employer mutuality Class 1 (Absenteeism rate
Class 2 (Absenteeism rate
Class 3 (Absenteeism rate < 2,50 %)
Class 4 (Absenteeism rate >= 2,50 %) |
- - -
- |
0,07 % 0,99 % 1,48 % 2,64 % |
| Pension insurance |
8,0 % |
8,0 % |
| Dependency insurance (2) |
1,40 % |
– |
| Accident insurance (³) |
– |
0,70 % |
|
Family benefits (at the expense of the State for the private sector) |
– |
1,70 % |
| Health at work |
– |
0,14 % |
(1) This increase applies only to insured persons entitled to the cash allowance.
(2) An allowance corresponding to a quarter of the minimum social wage is to be taken into consideration when setting the contribution base for long-term care insurance (€ 627,06). This allowance is prorated according to the number of hours declared compared to 173 hours, if the duration of work in the service of an employer is less than 150 hours for a calendar month.
(³) A bonus-malus system has been in place since the 2019 financial year: For more information, please visit the AAA website. It should be noted that from 1 January 2025, the single contribution rate, set at 0.70%, will be multiplied for each contributor by its bonus-malus factor, which may be 0.85, 1.0, 1.1, 1.3 or 1.5.
Minimum and maximum contributions
|
Minimum monthly social wage (SSM) |
Cost of living index 944,43 |
|
Minimum contribution 18 years and more non qualified |
2.637,79 € |
|
Minimum contribution 17 to 18 years : 80% |
2.110,23 € |
|
Minimum cotisable 15 à 17 ans : 75% |
1.978,34 € |
|
Minimum contribution 18 years and more qualified : 120 % |
3.165,35 € |
|
Maximum contribution (5 x SSM) |
13.188,96 € |
For more information (in French)
Sources :
- CCSS – Contribution rates
- IGSS – Social parameters
- UEL - Social parameters
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