Internships - Luxembourg
Not all internships follow the same rules. Choose the type that applies to your situation.
Academic internship
Required by the study programme - tripartite agreement between school, student and employer.
Usually unpaid
See rules
Voluntary internship
Outside any school programme - minimum allowance after 4 and 12 weeks, full payroll if paid.
Paid = full payroll
See rules
Orientation internship
Short observation period (a few days to a week). No allowance, simple written agreement.
Unpaid · observation only
See rules
Apprenticeship
Multi-year training contract with regulated monthly allowance and full social contributions.
Regulated by law
See rules
Frequently asked questions
Are interns covered for workplace accidents?
Yes - across all four types. Accident insurance is mandatory for anyone present on the employer's premises.
Can an employer host multiple internship types at the same time?
Yes. An employer can have academic, voluntary, orientation, and apprenticeship arrangements running concurrently.
Do all internship types count toward the 10% staff cap?
The 10% staff cap covers academic and voluntary internships combined, calculated against total headcount. Apprenticeships are exempt because they are governed by a separate apprenticeship contract law. Orientation internships are also excluded since they remain purely observational.
What is the difference between a voluntary and an academic internship?
An academic internship is required by a school or university and is governed by a tripartite agreement (school, student, employer). A voluntary internship is arranged by the student outside any curriculum and triggers payroll obligations as soon as it lasts more than 4 weeks or is paid above the legal threshold.
Set up an intern the right way
Salary.lu knows the rules for each internship type - gratification, duration and declarations - and creates the correct contract and payslip for you.