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๐Ÿ‡ฑ๐Ÿ‡บ Luxembourg: payroll law changes

2 tracked changes · Europe · sources last checked 1 October 2026

Statutory and legislative payroll changes in Luxembourg, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.

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Index tranche triggers 2.5% increase in wages and social parameters

Effective 1 Jun 2026

From 1 June 2026 the sliding wage scale index moved to 992.24 (from 968.04), triggering a 2.5% increase in the minimum and maximum contributory amounts and other social parameters.

For the employer

  • Apply the 2.5% index adjustment to wages and update contribution floors and ceilings from the June 2026 pay run.

For the employee

  • Wages and social parameters rise by 2.5% under the automatic indexation.

Source: Gouvernement du Luxembourg - Paramรจtres sociaux au 1er juin 2026 · Last verified 1 October 2026

Social minimum wage rises to โ‚ฌ2,771.33 (unqualified)

Effective 1 Jun 2026

From 1 June 2026 the monthly social minimum wage is EUR 2,771.33 for unqualified workers aged 18+ and EUR 3,325.59 for qualified workers (120%); EUR 2,217.06 applies at 17-18 (80%) and EUR 2,078.49 at 15-17 (75%).

For the employer

  • Raise any employee below the new rates from the June 2026 pay run.

For the employee

  • Minimum-wage workers receive the indexed rate automatically.

Source: Germany Trade & Invest - Anpassung des luxemburgischen Mindestlohnes · Last verified 1 October 2026

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