On June 30 2016 the ministerial regulation defining the average annual gross salary in accordance with the modified Grand Ducal Regulation of September 26 2008 came into effect (Memorial A - 120, July 7 2016). The modified regulation set the minimum salary for highly skilled workers, implementing the August 29 2008 law on the free movement of people and immigration.

As of July 10 2016 the minimum gross salary threshold for 2016 for a highly skilled worker is €73,296. The gross salary threshold for 2015 was €71,946.

For workers in Groups 1 and 2 of the International Standard Classification of Occupations, the minimum gross salary threshold for 2016 is €58,636.80. The gross salary threshold for 2015 was €57,556.80.