Luxembourg: Increase Of The Minimum Wage

Last Updated: 12 July 2019
Article by Louis Berns, Philippe Schmit and Louisa Silcox

On 25 June 2019, the draft law n° 7416 amending Article L. 222-9 of the Labour Code and increasing the minimum social wage by 0.9%, was approved by the Chamber of Deputies.

The soon-to-be published new legal provisions entail that the minimum wage for unskilled workers will rise from 2,071.10 EUR gross (index 814.40) to 2,089.75 EUR gross (index 814.40). This 0.9% increase will apply retroactively to 1 January 2019.

Together with the previous 1.1% increase of the minimum wage as well as the minimum wage tax-credit system as adopted under the 2019 budgetary law, this new measure represents the last step towards achieving the 100 EUR net minimum wage increase with effect from 1 January 2019.

Employers will bear about one third of the costs of such measures, while the remaining two thirds will be compensated by the Luxembourg state through the predicted minimum wage tax-credit system.

As the minimum wage tax-credit and the 0.9% increase in the minimum social wage both apply retroactively to 1 January 2019, nearly 60,000 employees in Luxembourg will receive an additional net amount of around 600 EUR with their July 2019 salary.

On the same day, the Chamber of Deputies also voted to increase the social inclusion income (REVIS) and the allowance for severely disabled employees (RPGH).

Our experts would be delighted to reply to any further query or to discuss in greater detail as may be required.

Augmentation du salaire minimum social

Nouvelle augmentation de 0.9% du salaire minimum social : dernière étape pour réaliser l'augmentation du salaire social minimum de 100 EUR net avec effet au 1er janvier 2019

Le 25 juin 2019, le projet de loi n°7416 portant modification de l'article L. 222-9 du Code du travail et augmentation du salaire social minimum de 0,9% a été voté à la Chambre des députés.

Sous l'effet de ces nouvelles dispositions légales qui seront publiées dans les prochains jours, le salaire social minimum pour salariés non-qualifiés passera de 2.071,10 EUR brut (indice 814,40) à 2.089,75 EUR brut (indice 814,40).

Cette augmentation de 0,9% s'appliquera rétroactivement au 1er janvier 2019.

Prise ensemble avec la dernière augmentation de 1,1% du salaire minimum social avec effet au 1er janvier 2019 et le système d'un crédit d'impôt salaire social minimum adopté dans le cadre de la loi budgétaire de 2019, cette nouvelle mesure constitue la dernière étape pour réaliser l'augmentation du salaire social minimum de 100 EUR net avec effet au 1er janvier 2019.

Les employeurs supporteront environ un tiers des coûts de ces mesures, tandis que les deux tiers restants seront compensés par l'État luxembourgeois par le biais du prédit système de crédit d'impôt salaire social minimum.

Etant donné que le crédit d'impôt salaire social minimum et l'augmentation de 0,9% du salaire social minimum s'appliquent rétroactivement au 1er janvier 2019, près de 60.000 salariés au Luxembourg percevront environ 600 EUR en plus sur leur salaire du mois de juillet 2019.

Le même jour, la Chambre des députés a également voté l'augmentation du revenu d'inclusion sociale (REVIS) et de l'allocation pour les employés gravement handicapés (RPGH).

Notre équipe se fera un plaisir de répondre à toute question ou de discuter plus en détail si nécessaire.

Erhöhung des sozialen Mindestlohns

Weitere Erhöhung um 0,9% des sozialen Mindestlohns: letzter Schritt zur Erreichung der Erhöhung des sozialen Mindestlohns um 100 EUR netto mit Wirkung zum 1. Januar 2019.

Am 25. Juni 2019 wurde der Gesetzentwurf Nr. 7416 zur Änderung von Artikel L. 222-9 des Arbeitsgesetzbuches und zur Erhöhung des sozialen Mindestlohns um 0,9% von der Abgeordnetenkammer erfolgreich beschlossen.

Durch diese neuen gesetzlichen Bestimmungen, die in den nächsten Tagen veröffentlicht werden, steigt der soziale Mindestlohn für Hilfsarbeiter von 2.071,10 EUR brutto (Indexstand 814,40) auf 2.089,75 EUR brutto (Indexstand 814,40). Diese Erhöhung um 0,9% gilt rückwirkend zum 1. Januar 2019.

Zusammen mit der letzten Erhöhung des sozialen Mindestlohns um 1,1% zum 1. Januar 2019 und dem nach dem Budgetgesetz 2019 beschlossenen Steueranrechnungssystem für soziale Mindestlöhne, stellt diese neue Maßnahme den letzten Schritt zur Erreichung der Erhöhung des sozialen Mindestlohns um 100 EUR netto zum 1. Januar 2019 dar.

Die Arbeitgeber werden etwa ein Drittel der Kosten dieser Maßnahmen tragen, während die restlichen zwei Drittel vom luxemburgischen Staat über das vorgenannte System der Steueranrechnung für soziale Mindestlöhne ausgeglichen werden.

Da die Steuergutschrift für den sozialen Mindestlohn und die Erhöhung des sozialen Mindestlohns um 0,9 % rückwirkend zum 1. Januar 2019 gelten, erhalten fast 60.000 Arbeitnehmer in Luxemburg rund 600 EUR zusätzlich zu ihrem Gehalt im Juli 2019.

Darüber hinaus hat die Abgeordnetenkammer noch am selben Tag die Erhöhung sowohl des Einkommens zur sozialen Eingliederung (REVIS) als auch der Entschädigung für schwerbehinderte Arbeitnehmer (RPGH) beschlossen.

Unsere Experten stehen Ihnen für weitere Fragen und Diskussionen gerne zur Verfügung.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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