Both employees and employers make contributions to the fund at a rate of 25% of total salary, which cannot eclipse more than five times the minimum wage.
[4] Luxembourg scores highly in the Human Development Index, a measure that takes into account educational attainment, life expectancy, and per capita income.
[2] There are some strains on the system, such as high youth unemployment with 16.3% of males, and 14.1% of females between the ages of 15–24 not participating in the labor force.
[8] The social welfare system comprises many benefits, namely maternity, illness, work-related accidents, pension, disability, basic minimum income, child and family benefits, survivors' insurance, early retirement, and long-term care insurance.
The pension scheme has multiple types of users: children (orphans), the disabled, surviving partners, and insured elderly.