The "Mammerent" pension (child-raising pension) is intended for parents, or any other persons acting in loco parentis (in lieu and place of the parents), who have, in the main, devoted themselves to bringing up one or more children. Entitlement to the "Mammerent" pension is acquired at the age of 65.
The "Mammerent" pension must not be confused with the baby years measure: the baby years measure also falls within the scope of recognising the work that parents put into bringing up their children, but these years are recognised within the context of the parents' contributions history.
Who is concerned
The "Mammerent" pension is granted to parents (as well as all persons acting in loco parentis) domiciled in Luxembourg and actually living there when the child was born/adopted, or parents covered by a bi- or multilateral social security coordination instrument, and who have devoted themselves to bringing up their legitimate, legitimised, natural or adoptive child.
Parents or persons acting in loco parentis must:
- have reached 65 years of age;
- actually have been living in Luxembourg when the child was born or adopted, or must be covered by a bi- or multilateral social security coordination instrument;
- not be benefiting (themselves or their spouses) from the baby-years measure, nor from child-rearing periods (periods known as equivalent periods), recognised in both cases for the same child.
How to proceed
Filing an application
The "Mammerent" pension is not automatically paid to those who are entitled to receive it. Interested parties must apply using a form made available by the National Solidarity Fund (Fonds national de solidarité). The forms are also available from the communes and, generally speaking, can be downloaded from their websites.
Applications to be granted the "Mammerent" pension must be sent to the National Solidarity Fund, which manages the pension; Applicants must provide all the information and data required to ascertain that all the conditions that need to be met for the "Mammerent" pension to be granted have been fulfilled.
Applicants may receive the "Mammerent" pension from the date on which the application is filed, provided that they are 65 or over.
For those who are entitled to the "Mammerent" pension, and who are already in receipt of a personal old age pension, the "Mammerent" pension is added to their old age pension. If, however, they are in receipt of a minimum pension supplement, the "Mammerent" pension will only be paid if it is more than the supplement in question. In addition, calculation of the old age pension must not take periods spent bringing up children into consideration, such periods being recognised by the entitlement to the "Mammerent" pension.
If the pension is withdrawn, the "Mammerent" pension is also withdrawn.
Amount of "Mammerent" pension
This benefit is set at EUR 86.54 per month and per child for beneficiaries of the "Mammerent" pension alone.
The "Mammerent" pension is paid monthly.
If the "Mammerent" pension is paid, Luxembourg Inland Revenue (Administration des contributions directes) checks, on behalf of each individual beneficiary in question, whether a reduced tax rate should be recorded on the tax card or if the full rate should remain. The cost of applying for the pension is taken into consideration when this tax rate is calculated. Tax adjustments are made, either by means of an annual adjustment, or by completing a tax return.
The "Mammerent" pension is liable for the tax and social contributions applicable in relation to pensions.
The decision of the National Solidarity Fund may be appealed before the Council of Arbitration of Social Security (Conseil arbitral de la Sécurité sociale - CASS). An appeal may be lodged against the ruling of the CASS with the High Council of Social Security (Conseil Supérieur de la Sécurité Sociale).
All appeals must be made in writing within 40 days of the notice of the decision or the ruling. Beyond that timeframe, no appeals are accepted, and the decision becomes final.
Forms / Online services
Who to contact
National Solidarity Fund - "Mammerent" pension8-10, rue de la Fonderie
Postal address :
B.P. 2411 L-1024 Luxembourg
Phone : (+352) 49 10 81-1Fax : (+352) 26 12 34 64