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# How is the long-term care or dependency 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 2.771,33 € × ¼ = 692,83 € per month as of June 1st, 2026 (prorated according to the number of declared hours).

### Calculation Method

1. Calculate the prorated allowance:
```
Prorated allowance = (Hours worked × 692,83) ÷ 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 € in August 2026.

1. Prorated allowance calculation:
```
(60 × 692,83) ÷ 173 = 240,28 €
```

2. Taxable base calculation:
```
1.000,00 € - 240,28 € = 759,72 €
```


|| Note: The standard monthly deduction is adjusted based on indexation adjustments.

### Sources

* [CCSS (Centre Commun de la Sécurité Sociale)](https://ccss.public.lu/en/assiettes-cotisation.html)
* [ACD (Luxembourg Tax Administration)](https://impotsdirects.public.lu/fr/salpens/calcul_rem.html)