Luxembourg (LU)
Luxembourg is a tiny but remarkably prosperous constitutional monarchy at the heart of Europe — a founding member of both the EU and NATO — celebrated as the world's most productive economy per capita, the EU's premier financial centre, and home to the highest minimum wage on the continent.
Social Security in Luxembourg
Benefits, contributions, and how the system works for expats.
Luxembourg operates one of Europe's most generous social security systems — a contributory Bismarck model where benefits are earned through contributions to the SECU (Centre Commun de la Sécurité Sociale). All persons working or residing in Luxembourg are registered with SECU, which coordinates five branches: health insurance (CNS), pension (CNAP), accident insurance (AAA), long-term care insurance, and family benefits (CAE). Luxembourg's strong economy and relatively young working population (supplemented by the enormous frontalier commuter workforce) funds a welfare state that provides comprehensive coverage for unemployment, illness, disability, family support, and retirement. Benefits are generally available to all EU nationals working in Luxembourg under EU social security coordination.
Numéro national / Numéro de sécurité sociale
Numéro national (matricule national)
The numéro national (13 digits) is assigned when you register at your commune (administration communale) for the first time. For employees, the employer also registers you with SECU, which activates your social security coverage. Self-employed persons register directly with SECU after obtaining their business authorisation. The numéro national appears on your CNS card, SECU correspondence, and all government documents.
- CNS health insurance card identification
- SECU social security registration
- CNAP pension account
- ACD tax authority registration
- All government services (MyGuichet.lu / LuxTrust)
- Employment contracts and payslips
- Banking and financial services
- Commune registration and address changes
Benefits & Support Payments
Unemployment benefit
Indemnité de chômage
Monthly benefit for involuntarily unemployed persons who have worked and contributed to SECU in Luxembourg. Must register with ADEM (Agence pour le Développement de l'Emploi) immediately after job loss. Benefit is time-limited and requires active job-seeking.
Have been insured with SECU Luxembourg for at least 26 weeks in the preceding 12 months. Involuntarily unemployed (not resigned without valid reason). Register with ADEM within 7 days of the end of employment. Available and actively seeking work.
Register at ADEM (adem.lu) immediately after job loss — the 7-day deadline is strict. ADEM handles the claim processing. Bring: proof of job loss (letter of termination), identity documents, last payslips, and bank account details.
Sickness benefit
Indemnité pécuniaire de maladie
Full salary payment during illness. First 77 days of illness in any rolling 12-month period: employer pays through Mutualité des Employeurs. From day 78: CNS pays at 100% of reference salary up to the CNS ceiling.
All CNS-insured employees. Must provide medical certificate within 3 days of illness onset to both employer and CNS.
Provide médecin-certificat to employer and CNS. For CNS direct payment (from day 78): submit extended medical certificate to CNS.
Disability / invalidity benefit
Pension d'invalidité
Monthly invalidity pension for persons permanently unable to work due to illness or accident. Awarded after medical assessment showing permanent incapacity.
Must have been insured with CNAP (pension) for at least 12 months. Medical assessment by CNAP medical board confirming permanent incapacity for any suitable occupation.
Your employer or GP initiates the process after extended illness. Or apply directly at CNAP (cnap.lu).
Child allowance
Allocations familiales
Monthly child benefit for all resident families with dependent children. Flat rate regardless of birth order, income, or nationality.
All families resident in Luxembourg (or frontaliers employed in Luxembourg) with children aged 0–18 (or up to 27 in full-time education). No minimum income or contribution period.
Apply at CAE (Caisse pour l'Avenir des Enfants — cae.lu) with birth certificate and proof of Luxembourg residence.
Long-term care benefit
Prestation d'assurance dépendance
Covers care costs for persons requiring significant daily assistance due to age, illness, or disability. Covers home care, day care, residential nursing home care.
All persons who have contributed to the assurance dépendance (1.4% of salary). Assessment by CNS/care insurer medical board.
Apply to CNS dépendance service when care needs arise. Assessment visit by official assessor (Evaluations médico-sociales).
Minimum income guarantee
Revenu d'Inclusion Sociale (REVIS)
Minimum income support for persons with insufficient resources, replacing the former RMG. Includes both income support and social inclusion measures.
Legal residents of Luxembourg for at least 5 years. Age 25–65. Insufficient income from all sources. Actively participating in reinsertion/employment programme.
Apply at OMAS (Office municipal d'aide sociale) of your commune or SNAS (Service National d'Action Sociale).
Contribution Overview
Employee social contributions (2026): Pension (CNAP): 8% + 0.5% variable = ~8% employee. Health (CNS): 3.05%. Long-term care (dépendance): 1.4%. TOTAL employee: ~12.45% of gross salary. Employer contributions: Pension: 8% + 0.5% variable. Health (CNS): 3.05%. Accident (AAA): ~0.92%. Mutualité des Employeurs: ~0.67%. Employer total: ~12.64%. These rates are lower than France (employee ~22%) and Belgium (employee ~13.07%), making Luxembourg a relatively lower-cost jurisdiction for employment from a social contribution perspective.
International Social Security Agreements
Luxembourg participates in EU social security coordination (EC 883/2004) covering all 27 EU member states plus EEA countries and Switzerland. Cross-border periods of work and contributions in any EU/EEA/Swiss country are aggregated for eligibility purposes — pension rights from different EU countries are calculated and paid separately but periods count towards eligibility thresholds. Luxembourg has bilateral social security agreements with: USA, Canada, Brazil, Cape Verde, Monaco, Tunisia, Turkey, and a few others outside the EU framework. For others: contributions may not be portable, and tax/social security planning before a move is essential.
Luxembourg's social security is exceptional for the income replacement rate and breadth of coverage, reflecting the country's wealth. The key practical difference for expats is the frontalier rule: cross-border workers living in France, Belgium, or Germany are insured in Luxembourg for health (if employed in Luxembourg) but claim unemployment from their country of residence (not Luxembourg) — this surprises many frontaliers who discover they are entitled to their home country's unemployment rates, not Luxembourg's generous rates.
Social Security
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