Social contributions

Social security: ceiling increases by 5.4% in 2024

Publié le 29 décembre 2023 - Directorate for Legal and Administrative Information (Prime Minister)

Accident at work Basis for calculating the amount of daily sickness, maternity or maternity benefits, invalidity pensions, pensions..., the social security ceiling is reassessed each year at 1er January in line with wage developments. For 2024, the monthly cap is set at €3,864, an increase of 5.4% from the 2023 level. An order issued in Official Journal 29 december 2023 sets monthly and daily values to 1er January 2024.

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Image 1Crédits: Photocreo Bednarek - stock.adobe.com

The social security ceiling corresponds to the maximum amount of remuneration or earnings taken into account for calculating social entitlements, certain contributions and defining the basis of assessment for certain contributions.

At 1er January 2024, the annual Social Security (PASS) ceiling increases to €46,368 (€43,992 in 2023) and the monthly ceiling of €3,864 (€3,666 in 2023), i.e. an increase of 5.4%.

For the year 2024, the PASS shows the following values:

  • €46,368 in annual value;
  • €11,592 in quarterly value;
  • €3,864 in monthly value;
  • €892 weekly value;
  • €213 in daily value;
  • €29 in hourly value.

Please note

the increase takes into account the evolution of the average wage per head (MWTP) in year N-1.

The PASS is used to calculate the maximum amount of certain social benefits, such as:

  • accident at work daily sickness benefits, maternity, paternity;
  • invalidity pensions;
  • old-age pensions under the general scheme.

For employers, it is used to calculate, inter alia:

  • social contributions on wages, old-age insurance, unemployment, supplementary pension schemes;
  • the tax and social exemption thresholds for severance pay;
  • allowances for student company placements;
  • the contribution to the national housing fund.

Reminder

in 2023, the PASS had increased by 6.9% after 3 years of stability.

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