TN 2 (05-11)
GN 01733.010 Overview of the Luxembourg Social Security System
Luxembourg provides retirement (old age), survivors, and disability (invalidity) benefits
through a two-tier social insurance program.
The first tier pays benefits proportional to the total length of time the worker works
in Luxembourg. The benefit equals 1/40 of a flat-rate amount for each year of the
worker’s coverage up to 40 years.
The second tier pays earnings related benefits based on a percentage of the worker’s
total lifetime earnings.
To qualify for Luxembourg benefits, a worker must meet certain coverage requirements
that vary depending on the type of benefits. See GN 01733.020.