What are the features of this type of employment?

Pupils and students who work during the vacation time receive remuneration from their employer, whether in the private or public sector.

This employment is not essentially educational in purpose, and the employer may use pupils or students to fill in for staff who are on holiday or to cope with an increased workload.

(last updated on 27.06.2024)

Who can work as a pupil or student during academic vacations?

The pupil or student must meet the following criteria:

• a minimum of 15 years of age and not yet have attained an age of 27 years;
• enrolled at a Luxembourg or foreign educational institution and regularly following a full-time educational curriculum there.

Some other young people are also eligible:

• persons whose school enrolment ended less than 4 months previously;
• persons whose voluntary service ended less than 4 months previously.

The other persons may therefore enter into a pupil or student employment contract for the 4 months immediately following the end of their school enrolment or volunteering assignment.

(last updated on 27.06.2024)

Is there a maximum employment time?

A school pupil or student may be hired for a maximum of 2 months or 346 hours in a single calendar year (from 1 January to 31 December).

The duration is also expressed in hours to allow pupils/students to enter into part-time contracts during one or more school holidays. In these cases, the grand total of the duration of the contract(s) may exceed 2 months, but nevertheless cannot exceed 346 hours over the calendar year.

This limit may not be exceeded under any circumstances, even if several different contracts are entered into during the year by the pupil or student in question, even where there is a change of employer.

(last updated on 27.06.2024)

Is it necessary to enter into a contract?

Yes, a contract has to be entered into in order to employ school pupils or students. This is a special contract, which does not qualify as an employment contract.

It must be entered into in writing, for each pupil or student individually, no later than the moment at which they enter into service. It cannot therefore be a verbal arrangement.

The contract has to be signed in triplicate. The first copy is kept by the employer, the second is given to the pupil/student and the third is sent by the employer to the Labour and Mines Inspectorate (ITM  – Inspection du Travail et des Mines in French) within 7 days of the start of work.

The ITM’s copy can be sent to it electronically on www.guichet.lu.

If there is no written contract or if the contract is signed late, the work relationship is deemed to be an open-ended employment relationship.

(last updated on 27.06.2024)

What should the contract say?

The contract has to make mention of:

• the surname, first name, date of birth and home address of the pupil or student;
• the name and address of the employer;
• the start and end dates of the contract;
• the nature of the work to be performed;
• the workplace;
• daily and weekly working time;
• the agreed salary;
• the time of payment of the remuneration;
• the place where the pupil/student is lodged if the employer has undertaken to provide accommodation.

(last updated on 27.06.2024)

How much is the pupil's/student's remuneration?

The remuneration offered to the pupil or student may not be less than 80% of the minimum social wage (called SSM (salaire social minimum) in French) for unskilled workers. This is a minimum amount, which varies according to the age of the young person (see Social parameters).

The pupils/students’ remuneration is tax-free up to €16 per hour.

(last updated on 27.06.2024)

Do pupils/students have to pay taxes?

Upon request and under certain conditions, the employer may be fully exempted from withholding tax on the wages of a pupil/student trainee. In this case, the latter is exempt from submitting a tax withholding slip. The application for tax exemption for the pupils/students’ remuneration must be sent by the employer to their relevant tax office RTS (Bureau d’imposition de la retenue d’impôt sur les salaires) and must preferably contain:

The application for waiver of withholding tax should contain: 

• the name, registration number (or date of birth) and address of the person hired; 
• the start and end dates of the employment contract; 
• the amount of the monthly or daily remuneration; 
• a certificate of education, if the person is a student or pupil; 
• confirmation from the faculty/university/school of the need for the internship, if it is part of a training program.

Authorisation is only granted if the salary net of tax and social security contributions does not exceed €16 per hour worked.

(last updated on 27.06.2024)

Is the pupil/student entitled to state financial assistance for higher education?

“Mengstudien.lu” (formerly “cedies.lu”) can provide additional information on eligibility conditions for State financial assistance. It also provides a simulator that allows you to calculate your financial support online.

(last updated on 27.06.2024)

Does the pupil/student need to be registered for social security?

The employer is required to make an entry declaration to the Joint Social Security Centre, to which it must attach a copy of the employment contract.

The employer only has to sign the student up for accident insurance and pay the related premiums, the rate of which depends on the business sector it falls under. However, the employer does not pay any social security (UK: national insurance) contributions for health insurance, pension contributions or long-term care insurance.

No exit declaration is required for school pupils and students.

(last updated on 27.06.2024)

Is the pupil/student entitled to time off?

Pupils/students employed during the academic vacations are not entitled to paid annual leave of 26 days per year.

Exceptional furlough has to be granted by the employer in the cases provided for by law (death, childbirth, moving house, wedding, etc.), but there is no associated entitlement to remuneration.

(last updated on 27.06.2024)

Do pupils/students benefit from special protection?

Internees under the age of 18 are protected under the special provisions of the Labour Code that apply to young workers.

Thus, it is in principle unlawful to employ young people in work that exposes them to certain health and safety risks and risks to their physical, psychological, mental, spiritual, moral or social development. Under the age of 18, young people are also particularly protected with regard to working conditions (working time, rest time, Sunday working and public holidays, etc.).

(last updated on 27.06.2024)

Can the contract be terminated before it expires?

The pupil/student employment contract may be terminated by mutual agreement before the initially scheduled end date.

However, neither party to the contract can in principle terminate the contract of their own volition. Hence, the pupil/student can only resign with immediate effect in a case of serious misconduct by the employer. Similarly, the employer can only dismiss the pupil/student with immediate effect in a case of serious misconduct by the young person.

(last updated on 27.06.2024)

Who supervises the employment of pupils/students?

The Inspectorate of Labour and Mines (ITM) is responsible for monitoring the application of the legal provisions of the Labour Code.

(last updated on 27.06.2024)

Which court has jurisdiction in case of disputes?

In the event of disputes relating to internship contracts, the Labour Tribunal shall have jurisdiction.

(last updated on 27.06.2024)