How do vacation period student contracts work in Luxembourg?

Student employment during school holidays provides an opportunity for students to gain professional experience and for employers to cover holiday staff shortages. Here's everything you need to know about these specific contracts.

Who is considered eligible for a student contract?

Students must meet ONE of these conditions:

• Be enrolled in a Luxembourg or foreign educational institution and attending a full-time study program; OR
• Have ended their school registration less than 4 months ago

Additional eligibility criteria:

• Must be between 15 and 26 years old (must not have turned 27)
• Can work for a maximum of 2 months or 346 hours per calendar year (January 1 to December 31)

What are the contract requirements?

Contract Timing and Format:

• Must be written in 3 copies:

• One for the employer
• One for the student
• One for ITM (Inspectorate of Labour and Mines)

• Must be signed before or on the first day of employment
• NOT a standard employment contract but a specific student contract

Required Contract Content:

• Student information:

• First and last name(s)
• Date of birth
• Home address (student must notify employer of any changes)

• Employer information:

• Name
• Address

• Employment details:

• Start and end dates (in dd/mm/yyyy format)
• Place of work
• Nature of work (doesn't need to align with student's studies)
• Daily and weekly working hours
• Salary payment procedures
• Accommodation details (if provided by employer)

What are the employer's obligations?

Documentation Requirements:

• Send contract copy to ITM within 7 days of employment start
• Include copy of student's ID card
• Can be sent by:

• Standard mail
• Electronically via MyGuichet.lu platform

Social Security and Tax Requirements:

• Must affiliate student with Joint Social Security Centre (CCSS)
• Only accident insurance coverage required (no health/pension insurance)
• Tax considerations:

- For salaries ≤ 16 € per hour:

• Can request withholding tax waiver from Luxembourg Inland Revenue (ACD)
  
• Must submit application with student details and school certificate

- For salaries > 16 € per hour:

• Student must provide tax card
  
• Regular withholding tax applies

How is their pay calculated?

Minimum Payment Requirements:

• Cannot be less than 80% of applicable social minimum wage
• Adjusted according to student's age:

• Ages 18+: 80% of 100% of unqualified social minimum wage
• Ages 17-18: 80% of 80% of unqualified social minimum wage
• Ages 15-17: 75% of 80% of unqualified social minimum wage

What about working conditions and benefits?

Working Conditions:

• Same working conditions as regular employees
• Can work Sundays and public holidays (including underage students)

Leave Policies:

• No entitlement to 26 days paid annual leave
• May receive unpaid extraordinary leave (at employer's discretion)
• Sick days are not paid
• Medical certificates still required for illness

Additional Important Information

Working Hours:

• Daily maximum: 8 hours
• Weekly maximum: 40 hours
• Required rest periods and breaks apply

Contract Termination:

• Ends automatically on agreed end date
• Can be terminated early by mutual written agreement
• No notice period required
• No severance pay obligations

Updated on: 22/04/2025