2.2.7.1ÌýÌýÌýÌý Social security ceiling
A ceiling on earnings for certain social security contributions applies. The table below shows the 2024 ceilings:
| Pay frequency | Ceiling |
| Annual | EUR 46,368 |
| Quarterly | EUR 11,592 |
| Monthly | EUR 3,864 |
| Fortnight | EUR 1,932 |
| Weekly | EUR 892 |
| Daily | EUR 213 |
| Hourly | EUR 29 |
The ceiling is not a fixed monthly target. A cumulative calculation of the ceiling for the year to date must be performed. Each pay period, the employer must compare the sum of year to date (YTD) remuneration to the cumulative YTD ceiling.
Where the YTD pay is less that the YTD ceiling, the month's salary is subject to a contribution cap calculated considering the caps already used.
Where the YTD pay is greater than the YTD ceiling, the cap to apply to that month takes into account the ceilings already used.
Example: calculating the cumulative ceiling
Jean earns EUR 2,000 in January. The monthly ceiling is EUR 3,864 so all the pay is subject to contributions.
In February, he earns
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Web page updated on 17 Mar 2025 14:33