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Contribution to the salary of a disabled employee

In brief

Coverage of part of the salary (and employer charges) of an employee recognised as disabled. To compensate for a potential loss of output, to promote inclusion.

Key facts

Who runs it
ADEM – Service des salariés handicapés
Who it is for
Public and private employers
How much
30% to 100% of salary, up to the employee's 65th birthday
How
ADEM form; 30% immediate or rate after MELBA analysis
Where
ADEM
Source
adem.public.lu(nouvelle page externe)Checked on October 2, 2026

This scheme is for you if…

  • Public and private employers
  • To compensate for a potential loss of output, to promote inclusion

General information, not a substitute for legal or tax advice.

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Contribution to the salary of a disabled employee