The base for the monthly calculation of contributions for certain types of social risks (pension, health - cash benefits, health - health care, work accident, Employers' Mutual Insurance, family allowances, occupational health service) has a maximum threshold of 5 monthly minimum wages. If the wage elements constituting the base exceed the monthly threshold once or more during a fiscal year (a calendar year), a regularisation of the cumulative contribution threshold is carried out by the Social Security Centre (Centre commun de la sécurité sociale - CCSS) on a monthly basis.
The cumulative contribution threshold approach has the advantage that the contributions are invoiced by the CCSS the first time the monthly contribution threshold is exceeded, up to the cumulative annual contribution threshold. Invoicing takes place for as long as the cumulative annual contribution threshold for the period observed remains above the cumulative annual contribution base not subject to threshold. This cumulative threshold principle is also applied to any retroactive contribution recalculation.