In an administrative publication signed on 8 March 2023 and published in the Journal Officiel on 14 March 2023, STATEC (Luxembourg’s national institute of statistics and economic studies) announced that the application of the indexation due to be triggered in June 2022 has been postponed until April 2023, in accordance with the law of 29 June 2022 transposing certain measures introduced by the tripartite agreement of 31 March 2022.
As a result, the new sliding wage scale index for salaries will change from 921.40 points (old index: 898.93 points) and will come into force on 1st April 2023, resulting in a 2.5% rise in wages, salaries and pensions on this date.
In addition, the salary index as of 1st April 2023 affects the different thresholds and limits stipulated by law, summarised in the table below[1] :
| As of 1 July 2022st april 2023 (Amount gross, index 921.40) : | |
|
Monthly social minimum wage (SSM) (art. L. 222-9 and L. 223-1 of the Labour Code)
|
2.508,24.- EUR (non-qualified employee) 3.009,88.- EUR (qualified employee) |
(art. 115 al. 1 point 9 de la L.I.R.)
|
Automatically exempt from tax up to
28.648,80- EUR (unchanged)
(12 x the SSM for non-qualified employees applicable on 1 January in the taxation year)st January of the tax year)
|
|
Starting minimum monthly wage required to apply a trial period of 7 to 12 months (art. L.121-5 (2) of the Labour Code)
|
4.938,70.- EUR |
|
Minimum gross annual salary required at the end of the contract to apply a non-competition clause after the end of the employment contract (art. L.121-8 (2) of the Labour Code)
|
+ de 62.812,48.- EUR |
[1] The above amounts are provided for information purposes and are subject to official confirmation.
