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.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0201733015
GN 01733.015 - Coverage and Contributions under the Luxembourg System - 05/11/2011
Batch run: 05/11/2011
Rev:05/11/2011