Minimum wage Hourly wage Indexation Students Internships Contributions

Voluntary internship - Luxembourg

Outside any school programme - arranged by the student independently. Pay thresholds apply after 4 and 12 weeks.

Voluntary internship

Not tied to a study programme - the student arranges it independently to build experience. Pay thresholds apply at 4 and 12 weeks.

Paid = full payroll

If a voluntary internship is paid, it is treated like a real job in terms of social contributions and taxes - no shortcuts. Ensure payroll obligations are met from day one of payment.

After 4 weeks

1.108,53 €/month

40% SSM - minimum if paid

After 12 weeks

2.078,50 €/month

75% SSM - full CCSS applies

Social contributions

Full CCSS if paid

Health, pension, dependency once threshold crossed

Max duration

6 months

Beyond this risks requalification as employment

Staff cap

10% of workforce

Minimum 1 intern regardless of team size

Tax

Taxable if paid

Standard income tax rules apply from day one of payment

Allowances follow the social minimum wage. Pick a year to see the figures that applied:

Allowance thresholds - 2026 highlighted

40% and 75% of SSM

After 4 weeks, paid voluntary interns must receive at least 40% of the SSM. After 12 weeks, the floor rises to 75% and full social contributions apply.

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How the four types compare - 2026

Based on SSM 2.771,33 €

Type Allowance Social contributions Duration Agreement
Academic Optional None (if unpaid) <= 6 months Tripartite
Voluntary 1.108,53 € - 2.078,50 € Full CCSS if paid <= 6 months Bilateral
Orientation None None Few days-1 week Simple written
Apprenticeship 914,54 € - 1.385,67 € Full CCSS 2-3 years Apprenticeship contract

Frequently asked questions

Does the staff cap (10%) apply to voluntary internships only?
Yes. The 10% cap applies specifically to voluntary internships.
What counts as disguised employment?
A voluntary internship that extends beyond 6 months, lacks a learning component, or places the intern in a regular production role.
Can a voluntary internship exceed 6 months?
No. Beyond 6 months the arrangement is at significant risk of being requalified by the ITM as disguised employment.
When do social contributions start applying to a voluntary internship?
As soon as the allowance crosses 40% of the SSM. At that point, the intern is treated as an employee for social security purposes.

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