Luxembourg Social Security for Expats: CNS, Pension & Dependency
Marie Laurent
Senior Tax Consultant, IFA Luxembourg Member
Disclaimer: For informational purposes only. Not financial, tax or legal advice. Verify with administration.public.lu and consult a qualified professional before making decisions.
Luxembourg's social security system provides comprehensive healthcare, pension, and long-term care coverage. As an employee, you contribute to three separate funds.
1. CNS — Caisse Nationale de Santé (Health)
Rate: 3.05% (employee share)
The CNS covers: GP visits, specialist consultations, hospital stays, prescription medicines, and partial dental care.
Ceiling: contributions capped at 5× SSMI (~€154k annually).
2. Pension (CNAP)
Rate: 8% (employee share, employer matches)
- Minimum 10 years of contributions for eligibility
- Pension calculated based on contribution years and career average salary
- Portable within EU countries
Ceiling: same as CNS (~€154k annually).
3. Dependency Insurance (Dépendance)
Rate: 1.4% (employee only — employer does NOT contribute)
Covers long-term care needs. No ceiling — applies to all income.
Total Employee Contributions 2026
| Contribution | Rate | Ceiling |
|---|---|---|
| CNS | 3.05% | ~€154k |
| Pension | 8.00% | ~€154k |
| Dependency | 1.40% | None |
| **Total** | **~12.45%** | — |
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