Contribution rate
The employer will receive notice of applicable contribution rates (expressed as a percentage) and any changes within good time (see 'Publications' section).
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
2018 |
2017 | 2016 | 2015 |
2014 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Illness - Healthcare | 5,60 | 5,60 | 5.60 | 5.60 | 5.60 | 5.60 | 5.60 | 5.60 | 5.60 | 5.60 | 5.60 | 5.60 |
| Illness - Cash benefits | 0,50 | 0,50 | 0,50 | 0,50 | 0,50 | 0,50 | 0,50 | 0,50 | 0,50 | 0,50 | 0,50 | 0,50 |
| Dependency | 1,40 | 1,40 | 1.40 | 1.40 | 1.40 | 1.40 | 1.40 | 1.40 | 1.40 | 1.40 | 1.40 | 1.40 |
| Pension | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 |
| Accident | 0,70* | 0,70* | 0.75* | 0.75* | 0.75* | 0.80* | 0.90 | 1.00 | 1.00 | 1.10 | 1.10 | 1.10 |
| Mutual insurance - Class 1 | 0,07 | 0,01 | 0,72 | 0.60 |
0.53 | 0.46 | 0.41 | 0.46 | 0.51 | 0.46 | 0.51 | 0.47 |
| Mutual insurance - Class 2 | 0,99 | 0,01 | 1,22 | 1.13 | 1.05 | 1.07 | 1.07 | 1.16 | 1.23 | 1.21 | 1.32 | 1.25 |
| Mutual insurance - Class 3 | 1,48 | 0,42 | 1,76 | 1,66 |
1,50 | 1,58 | 1,63 | 1,77 | 1,83 | 1,85 | 1,94 | 1,76 |
| Mutual insurance - Class 4 | 2,64 | 1,36 | 2,84 | 2,98 |
2,88 | 2,70 | 2,79 | 2,95 | 2,92 | 2,93 | 3,04 | 2,63 |
| Mutual insurance - Surcharge | 0 | |||||||||||
| Occupational health | 0,14 | 0,14 | 0.14 | 0.14 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 | 0.11 |
| Emergency contribution | ||||||||||||
| Temporary budget balancing tax | 0.50 | 0.50 |
* The single contribution rate is multiplied by the Bonus-Malus factor, which is set and communicated by the Accident Insurance Association (Association d'assurance accident).
Index number, unqualified minimum wage, minimum assessment base and contribution assessment ceiling
| Year | Valid on |
Index number |
Reference minimum wage at index 100 | Monthly minimum wage | Minimum contribution base | Maximum contribution threshold |
|---|---|---|---|---|---|---|
| 2025 | 01.01.2025 | 944,43 | 279,30 | 2.637,79 | 2.637,79 | 13.188,96 |
| 2024 | 01.01.2024 | 944,43 | 272,22 | 2.570,93 | 2.570,93 | 12.854,64 |
| 2023 | 01.09.2023 | 944,43 | 272,22 | 2.570,93 | 2.570,93 | 12.854,64 |
| 2023 | 01.04.2023 | 921,40 | 272,22 | 2.508,24 | 2.508,24 | 12.541,18 |
| 2023 | 01.02.2023 | 898,93 | 272,22 | 2.447,07 | 2.447,07 | 12.235,34 |
| 2023 | 01.01.2023 | 877,01 | 272,22 | 2.387,40 | 2.387,40 | 11.936,98 |
| 2022 | 01.04.2022 |
877,01 |
263,78 |
2.313,38 |
2.313,38 |
11.566,88 |
| 2022 |
01.01.2022 |
855.62 | 263.78 | 2,256.95 | 2,256.95 | 11,284.77 |
| 2021 | 01.10.2021 | 855.62 | 263.78 | 2,256.95 | 2,256.95 | 11,284.77 |
| 2021 | 01.01.2021 | 834.76 | 263.78 | 2,201.93 | 2,201.93 | 11,009.65 |
| 2020 |
01.01.2020 | 834.76 | 256.60 | 2,141.99 | 2,141.99 | 10,709.97 |
| 2019 | 01.01.2019 | 814.40 | 256.60 | 2,089.75 | 2,089.75 | 10,448.75 |
| 2018 | 01.08.2018 | 814.40 | 251.54 | 2,048.54 | 2,048.54 | 10,242.71 |
| 2018 |
01.01.2018 | 794.54 | 251.54 | 1,998.59 | 1,998.59 | 9,992.93 |
| 2017 | 01.01.2017 | 794.54 | 251.54 | 1,998.59 | 1,998.59 | 9,992.93 |
| 2016 | 01.01.2016 | 775.17 | 248.07 | 1,922.96 | 1,922.96 | 9,614.82 |
| 2015 | 01.01.2015 | 775.17 | 248.07 | 1,922.96 | 1,922.96 | 9,614.82 |
| 2014 | 01.01.2014 | 775.17 | 247.82 | 1,921.03 | 1,921.03 | 9,605.13 |
| 2013 | 01.10.2013 | 775.17 | 247.82 | 1,921.03 | 1,921.03 | 9,605.13 |
| 2013 | 01.01.2013 | 756.27 | 247.82 | 1,874.19 | 1,874.19 | 9,370.94 |
| 2012 | 01.10.2012 | 756.27 | 244.16 | 1,846.51 | 1,846.51 | 9,232.54 |
| 2012 | 01.01.2012 | 737.83 | 244.16 | 1,801.49 | 1,801.49 | 9,007.43 |
| 2011 | 01.10.2011 | 737.83 | 244.16 | 1,801.49 | 1,801.49 | 9,007.43 |
| 2011 | 01.01.2011 | 719.84 | 244.16 | 1,757.56 | 1,757.56 | 8,787.81 |
| 2010 | 01.07.2010 | 719.84 | 239.61 | 1,724.81 | 1,724.81 | 8,624.04 |
| 2010 | 01.01.2010 | 702.29 | 239.61 | 1,682.76 | 1,682.76 | 8,413.79 |
| 2009 | 01.03.2009 | 702.29 | 239.61 | 1,682.76 | 1,682.76 | 8,413.79 |
| 2009 | 01.01.2009 | 685.17 | 239.61 | 1,641.74 | 1,641.74 | 8,208.68 |
| 2008 | 01.03.2008 | 685.17 | 234.91 | 1,609.53 | 1,609.53 | 8,047.66 |
| 2008 | 01.01.2008 | 668.46 | 234.91 | 1,570.28 | 1,570.28 | 7,851.40 |
| 2007 | 01.01.2007 | 668.46 | 234.91 | 1,570.28 | 1,570.28 | 7,851.40 |
| 2006 | 01.12.2006 | 668.46 | 230.53 | 1,541.00 | 1,514.00 | 7,705.00 |
| 2006 | 01.01.2006 | 652.16 | 230.53 | 1,503.42 | 1,503.42 | 7,517.12 |
| 2005 | 01.10.2005 | 652.16 | 230.53 | 1,503.42 | 1,503.42 | 7,517.12 |
| 2005 | 01.01.2005 | 636.26 | 230.53 | 1,466.77 | 1,466.77 | 7,333.85 |
| 2004 | 01.10.2004 | 636.26 | 226.01 | 1,438.01 | 1,438.01 | 7,190.06 |