TN 2 (05-11)
In general, Luxembourg Social Security covers individuals employed in Luxembourg.
However, national and local government employees have their own noncontributory system.
Covered employees and their employers, as well as self-employed workers, must make
compulsory contributions based on a percentage of the worker’s earnings.
Luxembourg permits workers, who are not subject to compulsory contributions, and who
meet certain qualifying conditions, to make voluntary contributions to build future