Minimum wage Hourly wage Indexation Students Internships Apprenticeship Contributions

Practical internship - Luxembourg

Placements taken on the student's own initiative, where the allowance rises with the length.

Student internship scheme

Minimum allowance

1.108,53 € - 2.078,50 €

40% of the minimum wage at 4 to 12 weeks, 75% at 13 to 26 weeks

On the qualified minimum wage if the trainee holds a BTS or bachelor. Under 4 weeks, no allowance is required.

4 to 12 weeks

1.108,53 €

40% of the SSM · 1.330,24 € if qualified

13 to 26 weeks

2.078,50 €

75% of the SSM · 2.494,19 € if qualified

Max duration

6 months

Within 24 months, with the same employer

Trainees at once

10%

Of the workforce, 1 below 10 staff, waived 01.07 to 30.09

Allowance by length and qualification

SSM 2.771,33 € · qualified 3.325,59 €

Scroll sideways to see all columns
Length Monthly, not qualified Monthly, BTS or bachelor Hourly, not qualified Hourly, BTS or bachelor
Less than 4 weeks Not mandatory
4 to 12 weeks 1.108,53 € 1.330,24 € 6,4077 € 7,6892 €
13 to 26 weeks 2.078,50 € 2.494,19 € 12,0144 € 14,4173 €

The qualified rate applies where the trainee has completed a first cycle of higher education, a BTS or a bachelor. You may always pay more.

The essentials

Who qualifies
Pupils and students enrolled at a Luxembourg or foreign school, and recent leavers within 12 months of the enrolment that led to their qualification, a secondary certificate, BTS or licence.
Social security
Declare the trainee for all risks, paid or not. Accident-only where the placement stays within 3 months per calendar year, counted across several agreements.
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.

Frequently asked questions

Which minimum wage applies, unskilled or qualified?
The qualified rate applies if the trainee has completed a first cycle of higher education, a BTS or a bachelor's degree. Otherwise the percentage is calculated on the unskilled minimum wage.
Can someone who has finished studying still do one?
Yes, within 12 months of the last enrolment that led to their qualification, a secondary school leaving certificate, a BTS or a licence.

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.

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