Implementation of the tripartite agreement of 7 March 2023 concerning the third index-linked tranche for 2023


Points 1 and 2 of the agreement between the Government, the UEL and the trade unions OGBL, LCGB and CGFP of 7 March 2023, following the meeting of the Tripartite Coordination Committee on 3 March 2023, provide that the State will compensate the third index tranche for the year 2023 as well as for the month of January 2024 subsequent to the activation.

The law of 26 July 2023 derogating from articles 55 and 56 of the Social Security Code in relation to the agreement between the government, the UEL and the trade unions OGBL, LCGB and CGFP of 7 March 2023, which will enter into force on 5 August 2023, implements the part of the agreement concerning the financial compensation of this third index tranche.

In concrete terms, the contribution rates for the 4 classes of the Employer’s Mutuality will be reduced by the amount to be compensated. The amount of the compensation is based on the total wage bill (including overtime pay and bonuses, without taking into account the maximum annual contribution), then related to the total contribution bill for the Employers’ Mutual Fund.

The reduction in rates will mean that affiliated employers will pay fewer contributions to the Employer Mutuality from 1 January 2024, while remaining protected against the same risks. The difference will be covered by the State through existing mechanisms.

Depending on the rate for each class, the compensation will be fully paid in 2024 (classes 3 and 4), or spread over 2025 (class 2) or even 2026 (class 1) to prevent the rates from becoming negative.

The Employer Mutuality will send a more detailed communication to affiliated employers. The rates for the 4 classes applicable in 2024 will also be communicated by the Employer Mutuality towards the end of 2023.

Press release from the Ministry of Social Security / Employer Mutuality

 Read our press release of 7 March 2023 entitled “Accord tripartite 2023 : une inflation maîtrisée et une prévisibilité assurée” (Tripartite Agreement 2023: inflation under control and predictability assured)
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