Each employer has the possibility to hire students during the school holidays.

What are the steps to follow ? Which conditions have to be fulfilled?

  1. 1) Definition of student

    Student is :

    • aged between 15 and 27 years (due on the 27th birthday)

    • enrolled in a school (in Luxembourg or abroad)

    • having completed or abandoned his / her studies, if the registration has ended during the 4 months preceding the beginning of the work

  2. 2) Employment contract

    An employment contract has to be signed between the employer and the student, at the latest on the first day of the student job.
    The following conditions have to be fulfilled:

    • the contract has to be signed in 3 copies (employer, student, ITM – Inspection du Travail et des Mines)

    • duration of the contract: maximum 2 months per calendar year (even in case of multiple contracts)

    • mandatory information on the contract :

    • • surname, first name, date of birth and domicile of the student
      • name and address of the employer
      • start and end date of the employment contract
      • nature and place of work
      • daily and weekly working hours
      • agreed salary and payment frequency of the salary

    • if the student is aged between 15 and 18 years :

    • • no Sunday work
      • no work on public holidays
      • no overtime
      • no night work
      are allowed (unless ministerial authorization: work allowed until 10 pm)

  3. 3) Social Security

    The employer has to declare the student to the Luxembourg Social Security Department (CCSS – Centre Commun de la Sécurité Sociale). 
    No contribution will be calcutated for health care, pension care and dependant care insurance, nevertheless the contribution to accident insurance will be invoiced to the employer.

  4. 4) Taxes

    The employer may apply for an exemption from withholding tax on remuneration at the Luxembourg Tax Authorities (Administration des Contributions Directes) (if the salary is less than or equal to 14 EUR / hour).

  5. 5) Salary

    The salary corresponds to 80% of the minimum remuneration paid to an unqualified employee (index 794.54, valid on 01.01.2017).

  6. 6) Vacation, sickness, public holidays, Sunday work, overtime
    • Vacation:

    • • normal vacation is not due
      • extraordinary leave is due, but is not remunerated

    • Sickness : No remuneration is paid in case of student illness

    • Public holidays : the teenager (aged between 15 and 18) is not allowed to work on a public holiday (except in case of ‘force majeure’*)

    • Sunday work : the teenager (aged between 15 and 18) is not allowed to work on a Sunday (except in case of ‘force majeure’*)

    • Overtime : The teenager(aged between 15 and 18) is not allowed to do some overtime (except in case of ‘force majeure’*)

    • * in case of ‘force majeure’, a ministerial authorization has to be introduced !

    • Weekly rest :

    • For each period of 7 days, the teenager (aged 15 to 18) has to be granted a rest of 2 consecutive days, including in principle Sunday

  7. 7) End of the employment contract

    The student employment contract cannot be terminated by any of the parties, except for termination by mutual agreement, or in case of termination for misconduct.
    Otherwise, the contract will come to an end as foreseen.

  8. 8) Formalities
  9. 9) Legal references

    Labor code
    Art. L.151-1 à L.151-9
    Art. L.341-1 à 341-3
    Art. L.344-1 à 344-17