What are the contribution rates?

For salaried persons, contributions are calculated as a percentage of the gross salary and amount to 36.16%. Employers pay 22.29% and employees pay 13.87%. These rates apply to the majority of the salaried persons of the private sector. However, there are categories of employees with different contribution rates (e.g. employees in arduous and unhealthy professions).   

For non salaried persons, self-employed persons and professionals, main insurance contributions are divided in six (6) insurance categories plus one (1) special category specifically for new insured persons during their first five (5) years of insurance. Auxiliary insurance contributions are divided in three (3) categories (see tables below):

Insurance category Monthly main insurance contribution
1st 155€ (pension branch) + 55€ (health branch)
2nd 186€ (pension branch) + 66€ (health branch)
3rd 236€ (pension branch) + 66€ (health branch)
4th 297€ (pension branch) + 66€ (health branch)
5th 369€ (pension branch) + 66€ (health branch)
6th 500€ (pension branch) + 66€ (health branch)
Special category for new professionals   93€ (pension branch) + 33€ (health branch)
Insurance category Monthly auxiliary insurance contribution from 1.6.2022
1st                                    39€
2nd                                    47€
3rd                                    56€