{"id":43334,"date":"2026-10-06T08:00:00","date_gmt":"2026-10-06T06:00:00","guid":{"rendered":"https:\/\/castegnaro.lu\/?p=43334"},"modified":"2026-10-05T17:00:39","modified_gmt":"2026-10-05T15:00:39","slug":"salaire-social-minimum-une-hausse-de-38-prevue-au-1er-janvier-2027","status":"publish","type":"post","link":"https:\/\/castegnaro.lu\/fr\/salaire-social-minimum-une-hausse-de-38-prevue-au-1er-janvier-2027\/","title":{"rendered":"Salaire social minimum : une hausse de 3,8 % pr\u00e9vue au 1er janvier 2027"},"content":{"rendered":"<div name=\"module-insight-bloc-paragraph\" class=\"container-px-25 mt-30 paragraph-body-small lg:mt-20 lg:text-20\">\n    \n    <p>En date du 2 octobre 2026, le <a href=\"https:\/\/dowhs.r.a.d.sendibm1.com\/mk\/cl\/f\/sh\/SMK1E8tHeG7uihbsc78dkv5zsFsd\/VtIf89Xci1Bs\">Conseil de gouvernement a approuv\u00e9<\/a> le <strong>projet de loi portant modification de l&rsquo;article L. 222-9 du Code du travail<\/strong> visant \u00e0 adapter les taux du salaire social minimum \u00e0 l&rsquo;\u00e9volution du salaire moyen pendant les ann\u00e9es 2024 et 2025. Sur la base de l&rsquo;indicateur l\u00e9gal, qui affiche une hausse de 3,8 %, le texte pr\u00e9voit une augmentation \u00e9quivalente du salaire social minimum \u00e0 compter du 1<sup>er<\/sup> janvier 2027. Celui-ci serait ainsi port\u00e9 \u00e0 <strong>2.876,60 euros brut par mois<\/strong>.<\/p>\n<p>La hausse de 3,8 % du salaire social minimum ne constitue qu&rsquo;une des composantes du dispositif pr\u00e9vu par l&rsquo;<a href=\"https:\/\/dowhs.r.a.d.sendibm1.com\/mk\/cl\/f\/sh\/SMK1E8tHeGEmAqQpnHI7qkOjqYSt\/LKf4IdI_udK-\">accord tripartite du 8 juin 2026<\/a>. Celui-ci pr\u00e9voit \u00e9galement une augmentation du cr\u00e9dit d&rsquo;imp\u00f4t salaire social minimum (\u00ab CISSM \u00bb) afin d&rsquo;accro\u00eetre le revenu net des salari\u00e9s concern\u00e9s. Cette mesure fiscale fait actuellement l&rsquo;objet d&rsquo;une <a href=\"https:\/\/dowhs.r.a.d.sendibm1.com\/mk\/cl\/f\/sh\/SMK1E8tHeGLdczFmyRRbwZhTor39\/MFSr00K90TWK\">proc\u00e9dure l\u00e9gislative distincte<\/a>.<\/p>\n<p>\u00c0 la date de publication de cette Newsflash, le projet de loi portant modification de l&rsquo;article L. 222-9 du Code du travail n&rsquo;a pas encore \u00e9t\u00e9 d\u00e9pos\u00e9 \u00e0 la Chambre des d\u00e9put\u00e9s. Toute \u00e9volution notable fera l\u2019objet d\u2019une prochaine publication.<\/p>\n<p>&nbsp;<\/p>\n<p>Des questions ? N\u2019h\u00e9sitez \u00e0 contacter notre\u00a0<a href=\"mailto:contact@castegnaro.lu\">\u00e9quipe d\u2019experts<\/a>\u00a0!<\/p>\n<p>&nbsp;<\/p>\n   \n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"country":[433],"class_list":["post-43334","post","type-post","status-publish","format-standard","hentry","category-article","country-lu","entry"],"_links":{"self":[{"href":"https:\/\/castegnaro.lu\/fr\/wp-json\/wp\/v2\/posts\/43334","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/castegnaro.lu\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/castegnaro.lu\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/castegnaro.lu\/fr\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/castegnaro.lu\/fr\/wp-json\/wp\/v2\/comments?post=43334"}],"version-history":[{"count":10,"href":"https:\/\/castegnaro.lu\/fr\/wp-json\/wp\/v2\/posts\/43334\/revisions"}],"predecessor-version":[{"id":43344,"href":"https:\/\/castegnaro.lu\/fr\/wp-json\/wp\/v2\/posts\/43334\/revisions\/43344"}],"wp:attachment":[{"href":"https:\/\/castegnaro.lu\/fr\/wp-json\/wp\/v2\/media?parent=43334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/castegnaro.lu\/fr\/wp-json\/wp\/v2\/categories?post=43334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/castegnaro.lu\/fr\/wp-json\/wp\/v2\/tags?post=43334"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/castegnaro.lu\/fr\/wp-json\/wp\/v2\/country?post=43334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}