What is the difference between a student internship and a student job?
An internship differs from student work in that it provides information, guidance and training. It has an essentially educational purpose. Depending on the duration of the internship, the intern may or may not be paid.
In a student job, the young worker offers his or her services to the employer in return for payment during the school holidays or outside the school holidays. The employer may hire a student in the form of an employment contract or a fixed-term employment contract to replace staff on holiday or to manage a higher workload.
On the other hand, a student trainee must not be assigned to tasks requiring performance comparable to that of a normal employee. The Labour Code provides that a trainee must not replace permanent jobs, or an employee who is temporarily absent, or be used to meet temporary workloads.
Another characteristic of the internship is that interns are supervised by a mentor whose mission is to accompany, guide and advise them throughout the internship.
Are there different types of internships?
Yes, the Act dated 4 June 2020 amending the Labour Code with a view to introducing a system of internships for pupils and students distinguishes between two types of internships:
mandatory internships as part of a training program;
voluntary internships for work experience.
However, there are other categories of trainee programs which do not fall within the scope of this Act and which are governed by specific legal provisions.
Mandatory internships as part of a training course
What internships are involved here?
These are compulsory internships provided for in the framework of a training program of a Luxembourg or foreign educational establishment (e.g. internships provided for as part of a bachelor’s or master’s degree).
Which internships are not covered by the following provisions?
The following internships are exceptions and are governed by specific legal provisions:
internships carried out within the framework of vocational training (Diploma of Professional Aptitude (DAP), Technician, Higher Technician Certificate (BTS) in cross-border apprenticeship);
educational or vocational guidance courses (“Schnupperstagen“);
compulsory traineeships carried out as part of a specific training course with a view to gaining access to a profession governed by legal or regulatory provisions (e.g. doctor, lawyer or teacher).
The terms and conditions described in this chapter therefore do not apply to such internships and are without prejudice to the application of special legal or regulatory provisions on internships and apprenticeships.
It is possible to carry out an internship in a company, an association, a public authority or in the Luxembourg contractual sector.
How many interns can a company take on?
There are no limitations for this type of training course.
Who is to be considered as the internship boss?
The placement supervisor may be the head of the company or his/her representative. The training supervisor may delegate the tasks relating to the training periods carried out in the company to another trusted person, in particular the head of personnel or the training manager.
Does the trainee have to be monitored by a mentor?
Yes, each trainee must be assigned a mentor who is responsible for integrating him or her into the company as well as possible, ensuring regular follow-up, answering questions, and giving advice and guidance.
For internships lasting at least four weeks, the mentor must give a critical and detailed assessment at the end of the internship.
The internship must be informative, provide guidance and of a vocational nature.
Trainees may not be assigned to tasks requiring performance comparable to that of an employee. They may not replace a permanent job or a temporarily absent employee, nor may they be used to address temporary workloads.
Yes, an internship agreement must be signed by interns, their legal representative if they are a minor, the internship supervisor and, if applicable, the educational institution.
Generally, the educational institution will provide an internship agreement for internships that are part of its training programs.
What should the internship agreement include?
The internship agreement must include:
the activities performed by the trainee;
the start and end dates of the traineeship, as well as the maximum weekly attendance time of the trainee;
the terms and conditions of leave of absence, in particular to present themselves to a potential employer;
if applicable, the trainee’s compensation;
the appointment of a mentor;
any benefits the trainee may receive (e.g. benefits in kind relating to food, accommodation or reimbursement of expenses);
the social protection scheme from which the trainee benefits, in particular as regards accident insurance;
the procedures for unilateral or mutually agreed termination of the internship agreement before the end of the internship.
There are no limitations for this type of training course.
Is the trainee entitled to compensation?
The trainee’s employer is not obliged to pay an allowance to the trainee if the total duration of the traineeship is less than four weeks.
If the traineeship lasts than weeks or more, the allowance must be at least 30% of the minimum social wage (SSM) for unskilled workers (see Social parameters).
The internship employer is of course free to pay more than the legal minimum, if he so wishes.
Annual training period
Minimum monthly compensation
Amount(index, 944.43 effective from 1st September 2023)
Less than four weeks
Not required
Not determined
4 weeks or more
30% of the unskilled SSM, unless otherwise specified in the internship agreement and certified by the Ministry
What if the educational institution prohibits compensation for the internship?
If the educational institution expressly prohibits any compensation for the internship and makes this prohibition a condition for recognition of the internship, an exception to the principle of compensation may be made.
If the internship agreement drawn up by the educational institution contains a clause prohibiting compensation, the intern must, before the start of the internship, submit the internship agreement to the Minister of Labour for certification of compliance with the conditions laid down by law. By virtue of this certification, the employer is not obliged to compensate the trainee.
Do interns have to pay taxes?
Upon request and under certain conditions, the employer may be fully exempted from withholding tax on the wages of a student trainee.
In this case, the latter is exempt from submitting a tax withholding slip.
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.
Does the trainee have to be affiliated to the social security system?
The trainee’s occupation is subject to the general accident insurance scheme unless it is covered under another scheme (e.g. under the special accident insurance schemes provided for in Article 91 of the Social Security Code).
In terms of social security, the following must be declared:
students domiciled abroad who are doing an internship in Luxembourg and who are not covered against the risk of accidents at work in their country of residence. They are obliged to be insured for all social security risks.
However, if the traineeship does not exceed 3 months per calendar year, they are only affiliated for the risk of accident. Note that the maximum duration of 3 months also applies in the case of several internship agreements.
The following do not have to be declared:
pupils and students carrying out an internship prescribed by a Luxembourg school (covered by school accident insurance);
pupils and students domiciled in Luxembourg undertaking a work placement prescribed by an educational establishment established abroad (covered by school accident insurance);
students domiciled abroad, undertaking a training period in Luxembourg prescribed by an educational establishment established abroad and who are covered against the risk of accidents at work in their country of residence.
The legal provisions of the Labour Code concerning working hours, weekly rest, paid annual leave, statutory holidays, sexual harassment, and health and safety at work also apply to trainees.
The provisions relating to the employment of young employees shall also apply.
Yes, it is possible to do an internship part-time, for example, so that a person can prepare for an exam at the same time or take care of a sick parent or a young child.
If the trainee and the employer conclude a part-time traineeship agreement, the maximum duration of the traineeship is calculated in hours and the compensation for the hours worked is calculated according to the hourly minimum wage.
Is the internship supervisor obliged to keep a register of internships?
The trainee employer must keep a register of traineeships. This register of traineeships must be available for consultation at any time by the staff delegation and must be made accessible to the Inspectorate of Labour and Mines on request.
The Inspectorate of Labour and Mines (ITM) is responsible for monitoring the application of the legal provisions of the Labour Code relating to internships.
What about practical training outside the school curriculum?
What kind of placements are covered here?
Traineeships are non-compulsory traineeships, carried out voluntarily by a pupil or student during or directly after studies, to acquire a first professional experience or to better orientate oneself in the choice of studies or further studies.
The arrangements described in this chapter are without prejudice to the application of special legal or regulatory provisions on traineeships and apprenticeships.
Who can benefit from a practical training period?
Pupils/students who are enrolled in a Luxembourg or foreign educational institution and who are regularly following a study program may do a practical training period.
People who are not/no longer enrolled in an educational institution cannot, in principle, benefit from this type of training. However, there are exceptions:
persons who have obtained a Luxembourg secondary school leaving certificate or equivalent and who are no longer enrolled in an educational establishment are eligible, provided that the entire traineeship takes place within 12 months of the last school enrolment that led to the certificate in question;
persons who have successfully completed a first cycle of higher or university education (licence or BTS) and who are no longer enrolled in an educational establishment are also eligible, provided that the entire traineeship takes place within 12 months of the last school enrolment that led to the award of one of the diplomas concerned.
In other words, holders of a baccalaureate, a BTS or a licence, who have just completed their respective studies, have one year immediately after leaving the school system to complete a practical training period.
Where can you do an internship?
It is possible to do an internship in a company, an association, a public authority or in the contractual sector.
How many trainees can a company take on?
The number of traineeships in progress may not exceed 10% of the company’s workforce.
Companies with fewer than 10 employees may take on one trainee at a time.
However, these limitations do not apply during the period from 1 July to 30 September inclusive.
Who is to be considered as the internship supervisor?
The traineeship supervisor can be the head of the company or his/her delegate. The traineeship supervisor may delegate the tasks related to traineeships in the company to another trusted person, such as the head of personnel or the training manager.
Yes, each trainee must be assigned a tutor who is responsible for integrating him/her into the company as well as possible, ensuring regular monitoring, answering his/her questions and giving advice and guidance.
For traineeships lasting at least 4 weeks, the tutor must give a critical and detailed assessment at the end of the traineeship.
The traineeship must be for information, guidance and vocational training.
The trainee may not be assigned to tasks requiring performance comparable to that of an employee. The trainee may not replace a permanent job, or an employee who is temporarily absent, nor may he/she be used to cope with temporary work overloads.
The duration of a traineeship is limited to 6 months within a period of 24 months with the same employer.
Is the trainee entitled to compensation?
Trainee compensation is not compulsory if the traineeship lasts less than 4 weeks.
If the traineeship lasts between 4 and 12 weeks inclusive, the compensation should be 40% of the minimum social wage for unskilled workers (see Social parameters).
If the traineeship lasts more than 12 weeks and up to and including 26 weeks, the allowance should be 75% of the minimum social wage for unskilled workers.
If the trainee has completed a first cycle of higher or university education, i.e. if he/she already has a BTS or bachelor’s degree, the percentage due to him/her is calculated on the basis of the minimum social wage for qualified employees.
The trainee’s employer is, of course, free to pay a higher allowance than the statutory minimum, if he or she so wishes.
Annual training period
Trainee who has not completed a first cycle of higher or university education
Trainee with a higher education or university degree
Does the trainee have to be affiliated to social security?
Persons who carry out a training course on their own initiative (with or without remuneration) are obliged to declare themselves for all social security risks.
However, if the traineeship does not exceed 3 months per calendar year, only contributions for accident insurance are due. Please note that the maximum duration of 3 months also applies in the case of several internship agreements.
The legal provisions of the Labour Code on working hours, weekly rest, paid annual leave, statutory holidays, sexual harassment, health and safety at work also apply to trainees.
The provisions on the employment of young employees also apply.
Yes, it is possible to do a traineeship part-time, so that you can, for example, prepare for an exam at the same time, or look after a sick relative or a small child.
If the trainee and the traineeship employer conclude a part-time traineeship agreement, the maximum duration of the traineeship is calculated in hours and the compensation for the hours worked is calculated according to the hourly social minimum wage.
Is the traineeship employer obliged to keep a traineeship register?
The traineeship employer must keep a traineeship register. This register of traineeships must be available for consultation at any time by the staff delegation and must be made accessible to the Inspectorate of Labour and Mines on request.
The Inspectorate of Labour and Mines (ITM) is responsible for monitoring the application of the legal provisions of the Labour Code concerning traineeships.