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What are compensatory hours when a legal holiday falls on a non-working day?

In Luxembourg, employees are entitled to 11 legal holidays per year. When a holiday falls on a day the employee does not normally work, they do not lose the benefit of that day. Instead, they receive compensatory hours ("heures compensatoires") paid time off to make up for the missed public holiday.


How Are Compensatory Hours Calculated?


Salary.lu follows the official guidelines defined by the Inspection du Travail et des Mines (ITM), as detailed in documents D9a4 and D9a11, with different approaches for full-time and part-time employees.


Full-Time Employees (40 hours/week)


According to ITM guidelines (D9a4 and D9a11), full-time employees working 40 hours per week are entitled to:

  • 11 legal holidays per year = 88 hours total (11 days × 8 hours)
  • When a holiday falls on a non-working day, they receive 1 full day of compensatory leave (8 hours)
  • No proportional calculations or reductions apply


Part-Time Employees (Less than 40 hours/week)


For employees working less than 40 hours per week, ITM applies the principle of proportionality (D9a11):


Annual entitlement calculation:

(88 hours ÷ 40) × weekly hours = annual holiday hours entitlement


Examples of annual entitlements:

  • 35 hours/week: 77 hours of legal holidays per year
  • 30 hours/week: 66 hours of legal holidays per year
  • 20 hours/week: 44 hours of legal holidays per year


Compensatory hours calculation (smoothing method): When a holiday falls on a non-working day, part-time employees receive:

Weekly hours ÷ 5 = compensatory hours per holiday


Example:

  • For a 32-hour week: 32 ÷ 5 = 6.4 hours per compensatory day
  • This ensures they don't exceed their annual entitlement of 70.4 hours (32/40 × 88)


When Do Employees Get Compensatory Hours?



Per ITM D9a4, when a legal holiday falls on a day the employee normally doesn't work (according to their contract), they receive compensatory leave.

Example: The holiday is on a Thursday, but the employee only works Monday–Wednesday and Friday.



All employees are entitled to compensatory hours, whether or not they normally work Sundays (ITM D9a4).


Special Rules Based on Working Hours (ITM D9a4)


For Days with More Than 4 Hours of Work


If a legal holiday falls on a day when the employee would normally work more than 4 hours:

  • The day is free
  • They receive payment for hours that would have been worked
  • No additional compensatory day is granted


For Days with 4 Hours or Less of Work


If a legal holiday falls on a day when the employee would normally work 4 hours or less:

  • They receive payment for hours that would have been worked
  • PLUS half a day (½) of compensatory leave


When Do Employees Not Get Compensatory Hours?



When the holiday falls on a day the employee normally works (more than 4 hours), they:

  • Get the day off with full pay
  • Do not receive additional compensatory time (the paid day off IS the benefit)



Compensatory hours are only granted if:

  • The employee normally works on Saturdays (per their contract)
  • If they don't work Saturdays, no compensation is given


How to Manage Compensatory Hours


According to ITM regulations:

  • Compensatory hours must be taken within 3 months from the day following the public holiday
  • If business needs prevent taking time off, the hours must be paid out instead
  • Exception: Holidays in November/December can be taken in the first 3 months of the following year
  • Part-time employees must track their annual entitlement to avoid exceeding their proportional limit


What If Multiple Holidays Fall on the Same Non-Working Day?


When two legal holidays fall on the same day (e.g., Ascension Day and Europe Day both on May 9):

  • Employees receive compensatory time for both holidays
  • Each holiday generates separate compensatory hours
  • ITM guidance prevents excessive accumulation while ensuring fair compensation


The rules described above represent the legal minimum requirements under Luxembourg labour law. However, specific industries or fields may have different provisions through their applicable collective bargaining agreements ("convention collective"). These agreements may provide more favorable conditions for employees, such as additional compensatory hours, different calculation methods, or extended deadlines for taking compensatory leave. Employers should always verify the specific collective agreement applicable to their sector to ensure full compliance.

Updated on: 17/11/2025

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