{
  "$comment": "Machine-readable companion to https://valem.run/calculators/luxembourg/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/luxembourg/net-salary",
  "dataUrl": "https://valem.run/calculators/luxembourg/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Luxembourg salaire net model by Valem (https://valem.run/calculators/luxembourg/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/luxembourg/net-salary/verify",
  "country": "luxembourg",
  "countryName": "Luxembourg",
  "formula": "net-salary",
  "formulaName": "Salaire net",
  "title": "Calcul Salaire Net — Luxembourg",
  "answer": "Your Luxembourg net salary is gross minus about 12.45% contributions and progressive income tax plus the 7% employment-fund surcharge.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "Impôts directs (barème)",
      "url": "https://impotsdirects.public.lu",
      "checked": "2026-08-02"
    },
    {
      "label": "CCSS cotisations",
      "url": "https://ccss.public.lu",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "Salaire brut annuel (EUR)",
      "format": "currency",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "contrib",
      "type": "number",
      "label": "Cotisations (~12,45%)",
      "format": "currency",
      "formula": "$round(grossAnnual * $const.contribRate, 2)"
    },
    {
      "name": "taxable",
      "type": "number",
      "label": "Base imposable",
      "format": "currency",
      "formula": "$round(grossAnnual - contrib, 2)"
    },
    {
      "name": "tax",
      "type": "number",
      "label": "Impôt (classe 1, + fonds pour l emploi)",
      "format": "currency",
      "formula": "($t := taxable; $g := (($t > 13230 ? (($t < 25000 ? $t : 25000) - 13230) : 0) * 0.15) + (($t > 25000 ? (($t < 45000 ? $t : 45000) - 25000) : 0) * 0.25) + (($t > 45000 ? (($t < 100000 ? $t : 100000) - 45000) : 0) * 0.35) + (($t > 100000 ? ($t - 100000) : 0) * 0.42); $round($g * 1.07, 2))"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "Net / an",
      "format": "currency",
      "formula": "$round(grossAnnual - contrib - tax, 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Net / mois",
      "format": "currency",
      "formula": "$round(netAnnual / 12, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 50,000 EUR class 1",
      "given": {
        "grossAnnual": 50000
      },
      "expect": {
        "contrib": 6225,
        "taxable": 43775
      }
    },
    {
      "description": "S3 120,000 EUR class 1",
      "given": {
        "grossAnnual": 120000
      },
      "expect": {
        "contrib": 14940,
        "taxable": 105060
      }
    }
  ],
  "spec": {
    "id": "net-salary-luxembourg",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossAnnual": {
          "type": "number",
          "minimum": 0
        },
        "contrib": {
          "type": "number",
          "readOnly": true
        },
        "taxable": {
          "type": "number",
          "readOnly": true
        },
        "tax": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "contribRate": 0.1245
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossAnnual': 50000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.contrib",
        "expr": "$round(grossAnnual * $const.contribRate, 2)"
      },
      {
        "path": "$.taxable",
        "expr": "$round(grossAnnual - contrib, 2)"
      },
      {
        "path": "$.tax",
        "expr": "($t := taxable; $g := (($t > 13230 ? (($t < 25000 ? $t : 25000) - 13230) : 0) * 0.15) + (($t > 25000 ? (($t < 45000 ? $t : 45000) - 25000) : 0) * 0.25) + (($t > 45000 ? (($t < 100000 ? $t : 100000) - 45000) : 0) * 0.35) + (($t > 100000 ? ($t - 100000) : 0) * 0.42); $round($g * 1.07, 2))"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round(grossAnnual - contrib - tax, 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 12, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Salaire net",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Salaire brut annuel (EUR)",
              "bind": "$.grossAnnual"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Net / mois",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "Net / an",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Détail annuel",
              "items": [
                {
                  "label": "Brut",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Cotisations (~12,45%)",
                  "bind": "$.contrib",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Base imposable",
                  "bind": "$.taxable",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Impôt (classe 1, + fonds pour l emploi)",
                  "bind": "$.tax",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Net",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Luxembourg (classe 1, simplifié) : cotisations pension 8% + santé 3,05% + dépendance 1,4%, puis impôt progressif + contribution au fonds pour l emploi 7%. Estimation, pas un conseil fiscal.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "Impôts directs (barème)",
                  "url": "https://impotsdirects.public.lu",
                  "date": "2026-08-02"
                },
                {
                  "label": "CCSS cotisations",
                  "url": "https://ccss.public.lu",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 50,000 EUR class 1",
        "given": {
          "$.grossAnnual": 50000
        },
        "expect": {
          "$.contrib": 6225,
          "$.taxable": 43775
        }
      },
      {
        "description": "S3 120,000 EUR class 1",
        "given": {
          "$.grossAnnual": 120000
        },
        "expect": {
          "$.contrib": 14940,
          "$.taxable": 105060
        }
      }
    ]
  }
}