Free tool · Luxembourg CCSS

CCSS contribution estimator for the self-employed in Luxembourg

Estimate your monthly and annual social-security contributions from your professional income, using 2026 rates and the thresholds in force since 1 June 2026.

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  • Health, pension, dependency, accident
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  • Verified 15 September 2026

Estimate contributions

2026 CCSS parameters

Self-employed activity type
Accident bonus-malus factor
Select the factor communicated by the AAA. If unknown, 1.0 applies the 0.65% base accident rate.
Employers’ Mutual Insurance (MDE)Optional for self-employed persons. Every new MDE member starts in class 2.
Estimated monthly contributions

Estimated monthly contributions €744.80. Annualised estimate €8,937.60.

Monthly breakdownAccident rate applied: 0.65%
  • Illness — healthcare5.60%€168.00
  • Illness — cash benefits0.50%€15.00
  • Pension17.00%€510.00
  • Dependency1.40%€32.30
  • Accident0.65%€19.50
Monthly total€744.80

Indicative estimate using parameters in force since 1 June 2026. It does not model individual reduction or exemption requests, retrospective adjustments, combined occupations or other case-specific rules.

Track your CCSS estimates in Zuelen
Calculation method

How the estimator calculates your contributions

Three steps, applied in this order to your estimated monthly professional income.

  1. 1

    Bound the contribution base

    Monthly income is raised to the applicable minimum (€2,771.33 for a main activity, €923.78 for a secondary activity) if lower, and capped at the maximum contribution base.

    Base = income, between the minimum and €13,856.63
  2. 2

    Apply the rate of each branch

    Illness (5.60% and 0.50%), pension (17%), accident (0.65% × bonus-malus factor) and, if included, the MDE according to its class.

    Contribution = base × rate
  3. 3

    Calculate dependency separately

    Dependency applies to actual income, with no minimum or maximum, after an allowance of one quarter of the social minimum wage.

    (income − €692.83) × 1.40%
Example€3,000 / month, main activity, accident factor 1.0, no MDE
Illness — healthcare€168.00
Illness — cash benefits€15.00
Pension€510.00
Dependency€32.30
Accident€19.50
Estimated monthly total€744.80
2026 CCSS parameters

What the estimator takes into account

The calculation uses published 2026 rates and the contribution minima/maxima in force since 1 June 2026.

5.60%

Illness — healthcare

Applied to the standard contribution base.

0.50%

Illness — cash benefits

Applied to the standard contribution base.

17.00%

Pension

Published CCSS rate for 2026.

1.40%

Dependency

No minimum or maximum base; quarter-SSM allowance applied.

0.65%

Accident — base

Multiplied by your AAA bonus-malus factor.

Monthly contribution base

Main-activity minimum
€2,771.33 / month
Secondary minimum
€923.78 / month
Maximum base
€13,856.63 / month

Accident bonus-malus factors

FactorRate applied
0.85 ×0.5525%
1.0 ×0.65%
1.1 ×0.715%
1.3 ×0.845%
1.5 ×0.975%

Employers’ Mutual Insurance classes

ClassRate
Class 10.23%
Class 20.95%
Class 31.56%
Class 42.66%

Optional; new members start in class 2.

CCSS in Zuelen

Anticipate your contributions throughout the year

Track social-security estimates, contributions and known deadlines alongside the rest of your finances: invoices, expenses and bank statements stay connected.

  • CCSS estimates for the self-employed
  • Income and expenses linked to your statements
  • Readable reports for you and your fiduciaire
  • Free Basic plan to get started

Zuelen is not a social-security body: the official amounts remain those communicated by the CCSS.

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Method & sources

A transparent estimate, not a CCSS statement.

For health, pension, accident and MDE, the estimator bounds estimated monthly income between the applicable minimum and maximum contribution base. For dependency, it uses actual income without those bounds and applies the quarter-minimum-wage allowance. Results are rounded to cents.

  1. 01Social Security Centre (CCSS)Contribution rates as of 01.01.2026 — self-employedHealth, pension, dependency, accident, bonus-malus and MDE rates.
  2. 02Social Security Centre (CCSS)Minimum and maximum contribution bases as of 01.06.2026Current social minimum wage, secondary minimum and maximum contribution base.
  3. 03Social Security Centre (CCSS)Contribution base and adjustmentsProfessional income, secondary activity and contribution-threshold rules.
  4. 04Social Security Centre (CCSS)Contribution basesDependency-insurance base rules, including the quarter-minimum-wage allowance.
  5. 05Social Security Centre (CCSS)Opting for Employers’ Mutual InsuranceVoluntary membership, MDE contribution base and class 2 for new members.
FAQ

Frequently asked CCSS estimation questions

Contribution base, minimum, pension rate and Mutuality: the essentials in a few lines.

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Understand CCSSNeed the context behind the estimate?

Our CCSS guide explains affiliation, provisional income, 2026 rates, thresholds, monthly billing and later adjustments.

What income does the CCSS use for self-employed contributions?

The contribution base is professional income. For a first affiliation, the CCSS provisionally uses the social minimum wage unless a more realistic estimate is available.

What is the minimum contribution base for a self-employed person in 2026?

Since 1 June 2026, the standard minimum is €2,771.33 per month. For a secondary self-employed activity, the minimum is €923.78 per month.

What is the CCSS pension rate in 2026?

The published pension-insurance rate for self-employed persons is 17% in 2026.

Is Employers’ Mutual Insurance mandatory for self-employed people?

No. MDE membership is voluntary for self-employed persons. Every new MDE member starts in class 2.

Why can my actual CCSS amount differ from the estimator?

The CCSS may apply later adjustments, combined-activity rules, reductions or exemptions, an individual accident factor and other case-specific parameters. The estimator therefore provides an estimate rather than an official statement.

Guides

Go further on CCSS

Affiliation, provisional income, adjustments and accounting for self-employed professionals.

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CCSS for self-employed professionals in Luxembourg: contributions, income and deadlines

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