Student Contract (Holidays)

What is a holiday student contract? - A holiday contract for students (contrat d’occupation d’élève/étudiant) is a specific, short-term employment agreement that allows students to work during official school holiday periods in Luxembourg. This contract is open to students aged 15 to 26 (who have not yet turned 27) who are enrolled in full-time education, either in Luxembourg or abroad or who have completed their studies within the previous four months. It enables students to gain professional experience while maintaining their student status.

When can this contract be used? - A holiday student contract can only be used during official school holiday periods as defined by the Ministry of Education. Students studying abroad may use their home institution’s official holiday calendar if it differs from Luxembourg’s, provided they can supply proof of enrolment and holiday dates. The maximum duration is 2 months or 346 hours per calendar year with the same employer, whether in a single contract or several contracts.

How many hours can a student work? - Students may work full-time during the holiday period, but must not exceed 8 hours per day or 40 hours per week, in line with youth employment regulations. The total annual limit is 346 hours or two months per employer.

Can students work on Sundays or public holidays? - Yes. Students, including minors, are permitted to work on Sundays and public holidays if youth protection rules are respected. This is common in sectors such as hospitality and retail.

What must the contract include? - The contract must be in writing and signed no later than the first working day. It must be prepared in three copies: one for the student, one for the employer, and one for the Labour Inspectorate (ITM). The contract must include:

Important: A copy of the contract and the student’s ID must be submitted to the ITM within seven days of the contract start date, either by post or electronically via MyGuichet. If the contract is not written or is signed late, the employment relationship may be reclassified as a permanent contract (CDI).

What are the salary and social security requirements? - The main salary and social security requirements for holiday student contracts are as follows:

Are wages taxable? - Wages are exempt from withholding tax if the student earns 16€ per hour or less and the employer submits a single annual exemption request to the tax authorities (ACD). If the hourly wage exceeds 16€, the student must provide a tax card and standard withholding tax applies.

Are students entitled to paid leave? - No. Students under a holiday contract are not entitled to the standard 26 days of annual paid leave. However, employers may grant unpaid extraordinary leave at their discretion. Sick days are generally unpaid.

Are there any health and safety obligations? - Yes. Employers must comply with youth protection and workplace safety regulations: