How is the long-term care insurance base calculated for part-time employees?

For employees working less than 150 hours per month, the long-term care insurance base is calculated by prorating the standard monthly allowance according to the actual hours worked, using 173 hours as the reference base.

As a result, the full allowance for long-term care insurance amounts to 2.703,74 € × ¼ = 675,93 € per month as of May 1st, 2025 (prorated according to the number of declared hours).

Calculation Method

1. Calculate the prorated allowance:

Prorated allowance = (Hours worked × 675,93) ÷ 173

2. Calculate the taxable base:

Taxable base = Gross salary - Prorated allowance

Example

An employee works 60 hours per month with a gross salary of 1.000,00 €

1. Prorated allowance calculation:

(60 × 675,93) ÷ 173 = 234,43 €

2. Taxable base calculation:

1.000,00 € - 234,43 € = 765,57 €

Sources

• CCSS (Centre Commun de la Sécurité Sociale)
• ACD (Luxembourg Tax Administration)

Updated on: 11/07/2025