Mandatory internship - Luxembourg
Compulsory internships forming part of a study programme - what you owe, and the thresholds that decide it.
Minimum allowance
831,40 €/month
From 4 weeks - 30% of the minimum wage · 4,8058 €/hour
Under 4 weeks no allowance is required. Flat rate, no age graduation. You may always pay more.
Allowance
831,40 €
From 4 weeks - 30% of the unskilled minimum wage
Max duration
No limit
No maximum, and no cap on interns per company
Tax
0% on request
RTS exemption - only if net pay stays at or below 16 €/h
Social security
Accident only
In the standard cases - see the essentials below
Allowance by length
SSM 2.771,33 € · index 992,24
| Length of internship | Allowance | Monthly gross | Hourly gross |
|---|---|---|---|
| Less than 4 weeks | Not mandatory | – | – |
| 4 weeks or more | At least 30% of the SSM | 831,40 € | 4,8058 € |
Periods with the same supervisor in the same school year are added together - three two-week placements reach the 4-week threshold.
When no allowance is due despite the length
If the school prohibits compensation as a condition of recognising the internship, and the intern has the agreement certified by the Minister of Labour before the start, the employer is not obliged to pay. Without certification the ordinary rule applies.
The essentials
- Social security
- General accident insurance scheme. No declaration where a Luxembourg school prescribes the internship, or the intern lives in Luxembourg, or is covered at home - school accident insurance applies. Declare only students living abroad without home coverage: all risks, or accident-only if the internship stays within 3 months per calendar year.
- Tax
- Full exemption from withholding on request to the RTS office - granted only if pay net of tax and contributions is at most 16 €/h.
- Who qualifies
- Internships required by a programme of a Luxembourg or foreign school - bachelor's, BTS, master's, or training for a regulated profession.
- Part-time
- Allowed - the length is counted in hours and pay follows the hourly minimum wage.
Frequently asked questions
Can a mandatory internship be unpaid?
Does the allowance have to be indexed?
Does the staff cap (10%) apply to voluntary internships only?
What counts as disguised employment?
Can a voluntary internship exceed 6 months?
When do social contributions start applying to a voluntary internship?
Taking on an intern?
Salary.lu applies the right allowance for the internship type, handles the declarations and produces the payslip - so a placement is set up correctly from day one.