Fixed-term employment contract for pupils/students

This page was last modified on 26-01-2015

Pupils and students may discover the workplace by entering into a fixed-term contract, even during term time, with an employer and thus gaining preliminary paid work experience.

Forms / Online services

Carry out your procedure:

Who is concerned

The following are concerned:

  • pupils or students who wish to work, even during term time, in return for remuneration and who are enrolled in Luxembourg:
  • employers who wish to hire pupils or students to work in return for remuneration, even during term time.

How to proceed

Form and duration of the employment contract

The employment contract for a pupil/student takes the form of a fixed-term employment contract (CDD). As with all fixed-term employment contracts, it must be entered into in writing.

The weekly working time cannot exceed 10 hours on average, over a period of 1 month or 4 weeks. This limitation does not, however, apply to salaried activities carried out during the school holidays, for which the maximum working time is 40 hours per week.

The contract may be renewed more than twice, without being considered a permanent employment contract, provided that it does not exceed a total duration of 5 years (instead of the maximum of 24 months for standard fixed-term employment contracts).

Remuneration

The minimum wage paid to pupils/students varies depending on whether the professional activity is carried out during school holidays or not.

Activities during school holidays

The salary of pupils/students who work during their school holidays may not be lower than a set percentage of the social minimum wage, adjusted, where applicable, according to the age of the pupil/student.

Social minimum wage (index value 775.17 as of 1 January 2016)
18 years old or more (80 % of 100 % of the social minimum wage) EUR 8.8923 (hourly salary) EUR 1,538.37 (monthly salary)

17 - 18 years old (80 % of 80 % of the social minimum wage)

EUR 7.1138 (hourly salary) EUR 1,230.70 (monthly salary)

15 - 17 years old (80 % of 75 % of the social minimum wage)

EUR 6.6692 (hourly salary) EUR 1,153.78 (monthly salary)

Activities outside of school holidays

The salary of pupils/students who work during their school holidays may not be lower than a set percentage of the social minimum wage, adjusted according to the age of the pupil/student.

Social minimum wage (index value 775.17 as of 1 January 2016)
18 years old or more and skilled (120 % of the social minimum wage) EUR 13.3385 (hourly salary) EUR 2,307.56 (monthly salary)
18 years old or more (100 % of the social minimum wage) EUR 11.1154 (hourly salary) EUR 1,922.96 (monthly salary)

17-18 years old (80 % of the social minimum wage)

EUR 8.8923 (hourly salary) EUR 1,538.37 (monthly salary)

15-17 years old (75 % of the social minimum wage)

EUR 8.3365 (hourly salary) EUR 1,442.22 (monthly salary)

Withholding tax

This is considered as income from a salaried activity as regards income tax, and is subject to withholding tax. In this regard, pupils/students must request a tax card at their commune of residence.

However, in order to receive a tax rebate in the case of overpayment, pupils/students may request tax relief at the end of the tax year by annual adjustment or by tax base.

Social contributions

Employers must affiliate pupils/students with the Joint Social Security Centre (Centre commun de la sécurité sociale - CCSS). They will be registered as salaried workers with all social security branches (sickness, pension, accident and long-term care insurance).

At the end of the contract, pupils/students will revert to their parents' co-insurance scheme, provided that they are not over 30 years old and do not have a salary exceeding the applicable threshold of the guaranteed minimum income (RMG).

Leave and legal holidays

Pupils/students are entitled, according to the duration of their employment contract, to paid annual leave on a prorata basis. Sick leave days are paid in accordance with the principle of continued payment of salaries in the case of sick leave.

They also benefit from the scheme of paid public holidays, whether worked or not.

Impact on family allowance

Pupils/students who carry out a professional activity for more than 4 months (during a school year) lose the right to family allowance if their gross monthly salary equals or exceeds the social minimum wage. Therefore, if the periods of work during the year exceed 4 months, the average gross income received during the periods of activity is taken into account when determining the right to family allowance during these periods. The payment of family allowance is therefore suspended during the period of activity.

Students carrying out a professional activity for more than 4 months during a school year must inform the National Family Allowance Fund (Caisse nationale des prestations familiales - CNPF) thereof and provide copies of all payslips for the year.

Hazardous jobs and hygiene

Pupils/students hired for hazardous jobs must undergo a medical check-up with an occupational health practitioner. If they are involved in handling food, they must have a medical certificate drawn up by the occupational health practitioner or GP (general practitioner) which is less than 1 year old.

Who to contact

18, rue Auguste Lumière
L-1950 - Luxembourg
Postal box B.P. 1263 - L-1012
Luxembourg
Phone (+352) 27 494 200
Fax (+352) 27 494 250
Email csl@csl.lu

Opening hours
Monday to Friday from 08.00 - 12.00 and 13.00 - 17.00
3, rue des Primeurs
L-2361 - Strassen
Postal box BP 27, L-2010
Luxembourg
Phone (+352) 247 76100
Fax (+352) 247 96100
Email contact@itm.etat.lu

Opening hours
from Monday to Friday from 8.30 to 12.00 and 13.30 to 16.30