Updated on
12/07/2025
Student Contract
What is a student contract? — A student contract (contrat d’occupation d’élève/étudiant) is a specific type of fixed-term employment agreement in Luxembourg. It allows students to work temporarily during school holidays or the academic year. This contract is available to individuals aged 15 to 26 (who have not yet turned 27) and who are enrolled in full-time education or have completed their studies within the previous four months. This arrangement enables young people to gain professional experience while maintaining their student status. Employers benefit from a flexible, low-administration framework for short-term hiring.
What types of student contracts exist? — There are two main types of student contracts in Luxembourg:
- Holiday contract: A fixed-term contract (CDD) specifically used to employ students during official school holiday periods.
- Academic contract: A fixed-term contract (CDD) that allows students in Luxembourg to work during the academic year.
Each contract type has its own rules, which are explained in separate glossary entries.
What are the legal and administrative requirements? — The student contract must be written and signed no later than the first day of work. It must be created in three copies: one for the employer, one for the student, and one for the Labour Inspectorate (ITM).
Mandatory contract details:
- Student’s full name, date of birth, and address
- Employer’s name and address
- Start and end dates
- Work location
- Job description
- Daily and weekly working hours
- Wage and payment terms
- Accommodation details, if applicable
Recent changes to the Labour Code require employers to include more detailed information in student contracts, with penalties for non-compliance. (fines from 251€ to 5 000€ per employee, doubled for repeat offenses within two years)
Important: The third copy must be submitted to the ITM within seven days of the contract start date, accompanied by a copy of the student’s ID. Submission can be done by post or via MyGuichet. If the contract is not formalized correctly or on time, the working relationship may be reclassified as a permanent contract (CDI), granting the student full employee status.
What are the rules on salary and taxation? — The financial and administrative conditions for student employment in Luxembourg are subject to specific rules regarding pay, social security, and taxation.
- Minimum wage:
- Students must receive at least 80% of the minimum wage, based on their age.
- Social security:
- Students are only insured for accidents; no health or pension contributions apply.
- Taxation:
- Holiday contracts: Wages are tax-exempt if the student earns 16€/hour or less. The employer must submit a single annual request for tax exemption for all eligible student hires. If they earn more, standard tax rules apply. This request must be renewed each year.
- Academic year CDD: Wages are always subject to tax, regardless of hourly wage.
- Declaration: Employers must declare student workers to the social security authorities (CCSS). If the student does not have a national identification number, the employer must provide a copy of the student’s ID for registration.
What about working hours and leave? — The organization of working time and leave for student contracts in Luxembourg is governed by specific regulations to protect students’ rights and ensure a balance between work and studies.
- Holiday contract: Students may work up to 346 hours and a maximum of two months per calendar year with the same employer during official school holiday periods, with a maximum of 8 hours per day and 40 hours per week.
- Academic year CDD: During school terms, students may work up to 15 hours per week or 60 hours per month (averaged over four weeks), provided they are at least 16 years old, with these limits lifted during official holidays.
- Leave and Absences: Students are not entitled to the 26 days of annual paid leave. However, they may be eligible for unpaid extraordinary leave at the employer’s discretion. Sick days are generally unpaid.
- Rest periods: Students are entitled to at least 12 consecutive hours of daily rest, two consecutive days off per week (usually including Sunday), a minimum 30-minute break if working more than 4 hours in a day, and must not work more than 8 hours per day or 40 hours per week, even during holidays unless specific legal exceptions apply.
Are there any health and safety obligations? — Yes. Employers must meet youth protection and workplace safety rules:
- Students under 18 are generally prohibited from night work.
- A medical check is required only for physically demanding or high-risk roles.
- Students under 21 must receive written health and safety instructions before starting work.
- Employers must ensure the role complies with legal conditions for young workers, especially concerning night shifts, hazardous tools, or heavy lifting.
Synonymes : Student work contract, Student employment contract, Student job, Student employment, Temporary student work, Student temporary job
Other useful words to check out
Special Leave (Leave for Personal Reasons)
Unjustified absence (absence injustifiée)
Tax (Impôt)
Tax class (classe d’impôt)
Unjustified absence (absence injustifiée)
Tax (Impôt)
Tax class (classe d’impôt)