Updated on
04/06/2025
Voluntary Internship (Non-study-related)
What is a voluntary internship in Luxembourg? — A voluntary internship in Luxembourg ("stage volontaire") is a placement initiated by the intern, outside of any school or university program. It is not part of a formal curriculum and may be treated similarly to employment, depending on the conditions. These internships are often aimed at gaining professional experience, exploring a new career path, or preparing for employment.
What are the different types of voluntary internships?
- Practical internship for professional experience: Focused on skill development and preparation for employment, often subject to specific rules depending on duration.
- Career reorientation or professional integration internship: May be coordinated by public institutions such as ADEM and can be part of a reintegration program.
- Observation internship unrelated to studies: Observation internships allow the intern to discover a profession without any productive responsibilities, if lasting only a few days, they may not trigger mandatory compensation requirements.
Do voluntary interns receive a salary and how long does the internship last? — Voluntary internships in Luxembourg can last up to six months and the interns must be compensated if the internship lasts more than four weeks. The level of compensation depends on the total duration of the internship.
Internships of more than four weeks but less than 12 weeks require at least 40% of the social minimum wage. If the internship goes beyond 12 weeks but not more than 26 weeks, the minimum compensation increases to 75% of the social minimum wage.
If the intern holds a professional qualification or diploma, the qualified social minimum wage is used as the reference.
Internships of more than four weeks but less than 12 weeks require at least 40% of the social minimum wage. If the internship goes beyond 12 weeks but not more than 26 weeks, the minimum compensation increases to 75% of the social minimum wage.
If the intern holds a professional qualification or diploma, the qualified social minimum wage is used as the reference.
Are voluntary internships subject to tax and social contributions? — Yes, if the intern is paid, the internship is treated similarly to employment. The intern will be subject to income tax and social security contributions if the remuneration exceeds the non-taxable threshold. The employer must also register the intern with Luxembourg’s social security system.
Does a voluntary internship require a written agreement? — Yes, all voluntary internships must be formalized by a written internship agreement. This document outlines the objectives, duration, tasks, and compensation of the internship and helps ensure legal compliance and clarity between the parties involved.