Question 1

What is changing in September 2026?

Accepted Answer

From 1 September 2026, compulsory schooling extends from 16 to 18. In practice this affects the out-of-term student contract: from that date a student generally must be 18 to sign one (previously 16), subject to legal exceptions such as a dispensation for those aged 16 or over who hold a work contract. Holiday engagement contracts are unaffected, the minimum age stays 15.

Question 2

Are student wages taxed and subject to social security?

Accepted Answer

For holiday work, no employee social contributions are due (only the employer's accident contribution), and the pay can be exempt from wage-tax withholding on the employer's annual request to the Administration des Contributions Directes (ACD), provided the net hourly wage stays below the threshold set by grand-ducal regulation. An out-of-term contract is treated like any job: fully taxed and affiliated to all social-security branches.

Question 3

How are students paid?

Accepted Answer

Pay depends on the contract.

Holiday work is paid at 80% of the social minimum wage, itself graduated by age (the full non-qualified rate from 18, 80% of it at 17–18, and 75% of it at 15–17). An out-of-term contract is paid the full applicable social minimum wage, the non-qualified rate, or the qualified rate where the student meets the conditions.

Question 4

How much can a student work in a year?

Accepted Answer

During school holidays, the total is capped at two months or 346 hours per calendar year (1 January–31 December). This ceiling applies across every employer and every contract combined, not per job, 346 hours equals two full-time months (2 × 173 hours). Each employer is responsible for tracking the hours worked in its own company. Going beyond the limit means the ordinary minimum wage applies to the excess hours, and exceeding student-work limits can cost the family its family allowances (allocations familiales).

Question 5

Who qualifies as a student?

Accepted Answer

A student is anyone who is at least 15 and has not yet turned 27 (the limit falls on the birthday), and who is regularly enrolled full-time in a school in Luxembourg or abroad, or whose enrolment ended less than four months ago. Students enrolled abroad may work during their own school's holidays even when these differ from Luxembourg's, on proof of a school certificate.

Question 6

Are there any health and safety obligations?

Accepted Answer

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.

Question 7

What about Leaves and Rest?

Accepted Answer

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.

• 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.

Question 8

What are the legal and administrative requirements?

Accepted Answer

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.

Question 9

What types of student contracts exist?

Accepted Answer

The choice depends entirely on when the student works:
• Holiday engagement contract (contrat d'occupation d'élève/étudiant): used only during official school holidays. It is not an ordinary employment contract. Pay is set at 80% of the age-graded social minimum wage, the student owes no social contributions except employer-paid accident insurance, and the pay can be exempt from wage tax.

• Out-of-term student contract (CDD étudiant): used for work outside the school holidays, during term time. This is a genuine fixed-term employment contract, paid the full applicable social minimum wage, with full social-security affiliation and normal taxation.

Student Contract

Definition

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