TN 2 (05-11)
GN 01733.015 Coverage and Contributions under the Luxembourg System
In general, Luxembourg Social Security covers individuals employed in Luxembourg. However, national and local government employees have their own noncontributory system.
A. Types of coverage
1. Compulsory contributions
Covered employees and their employers, as well as self-employed workers, must make compulsory contributions based on a percentage of the worker’s earnings.
2. Voluntary contributions
Luxembourg permits workers, who are not subject to compulsory contributions, and who meet certain qualifying conditions, to make voluntary contributions to build future benefit rights.