On January 1 2017 the sliding wage scale index for salaries increased from 775.17 points to 794.54 points. As a result, the new minimum monthly wage, which was increased by the Law of December 15 2016 modifying Article L 222-9 of the Labour Code, has been revalued.
The following table summarises the changes, which are applicable as of January 1 2017.
| Minimum salary rates | Gross amount as of January 1 2017 (index 794,54) |
Minimum monthly wage (MMW) (Articles L 222-9 and L 223-1, Labour Code) |
|
(Article 115(1)(9), Law on Income Tax) | Tax exempt up to €23,983.08 (12 times the MMW) |
MMW required to enforce a trial period of seven to 12 months (Article L 121-5(2), Labour Code) | €4,258.73 |
Yearly minimum salary required at the end of a contract to enforce a non-compete clause after the contract has ended (Article L 125-8(3), Labour Code) | €54,164.35 |
For further information on this topic please contact Guy Castegnaro or Ariane Claverie at Castegnaro by telephone (+352 26 86 82 1) or email ([email protected] or [email protected]). The Castegnaro website can be accessed at www.castegnaro.lu.