Academic internship - Luxembourg 2018
Required by the study programme - tripartite agreement between school, student and employer.
Academic internship
Part of an official study programme - the school issues a tripartite agreement that defines the scope, duration, and learning objectives.
Usually unpaidThe tripartite agreement must be in place before the internship starts. The school issues the agreement - the employer does not initiate it unilaterally.
Allowance
Optional
No legal minimum - employer may offer a stipend
Social contributions
Not required
Unless paid above the SSM threshold
Max duration
6 months
Aligned with the curriculum period
Agreement
Tripartite
School + student + employer must all sign
Tax
None
If unpaid or below the taxable threshold
Written assessment
Required
If the internship exceeds 4 weeks
Allowances follow the social minimum wage. Pick a year to see the figures that applied:
How the four types compare - 2018
Based on SSM 2.048,54 €
| Type | Allowance | Social contributions | Duration | Agreement |
|---|---|---|---|---|
| Academic | Optional | None (if unpaid) | <= 6 months | Tripartite |
| Voluntary | 819,42 € - 1.536,41 € | Full CCSS if paid | <= 6 months | Bilateral |
| Orientation | None | None | Few days-1 week | Simple written |
| Apprenticeship | 676,02 € - 1.024,27 € | Full CCSS | 2-3 years | Apprenticeship contract |
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.