Living and working conditions
Luxembourg
Social security and insurance
Family and maternity benefits
Family allowances are paid by the Caisse Nationale des Prestations Familiales (CNPF) [Family allowance office]. Child benefit, childbirth benefit and education benefits come under this heading, as do parental leave and start-of-school-year benefits.
Child benefit (not means-tested)
This is paid from the birth of the first child. The amount varies according to the number of children living in the household and their age. It can continue to be paid until the child is 27 years old, if the child is studying or disabled.
(EUR 185.60 for the first child, EUR 440.72 for the second)
Childbirth benefit (not means-tested)
This is split into three payments of EUR 580.03, as follows:
- prenatal benefit, paid after the pregnant woman has had five medical examinations and a dental check;
- childbirth benefit proper, due on the day the child is born or adopted;
- postnatal benefit, payable after the child has undergone six statutory health checks under the age of two.
Anyone who reduces their professional activity by working no more than 20 hours per week under raise one or more children, or who primarily cares for their child or children and does not engage in a professional activity, and is in receipt of family allowance, can receive education benefit under certain conditions (EUR 485.01 full amount, EUR 242.50 reduced amount).
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Parental leave benefit see also 3.9 (not means-tested)-
Parental leave entails entitlement to a flat-rate benefit. Each parent has the right to take parental leave of 6 months per child full-time, or 12 months part-time (employer’s agreement required), before the child’s fifth birthday.
Persons in receipt of education benefit within or outside Luxembourg are not entitled to parental leave.
Start-of-school-year benefit
This is paid each year before the start of the school year from the time a child is 6, with a view to assisting with the cost of educating the child. The actual amount paid depends on the number of children in the home and their age (between EUR 113.15 and EUR 323.34 per child).
The Boni pour enfants: From 2008, each tax-paying family receiving family allowance is entitled to what is known as the ‘boni pour enfants’. This represents an ‘automatic allowance’, in other words an automatic tax bonus disbursed equivalent to the amount of tax saved. It is both a tax allowance and a family benefit payment. The amount payable is EUR 76.88 per child per month, along with family allowance.
Service vouchers: As from 1 March 2009, each child will grant entitlement to service vouchers that can be exchanged for childcare in a crèche or outside school hours.
Text last edited on: 10/2009