Voluntary internship - Luxembourg 2020
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 payrollIf 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
856,80 €/month
40% SSM - minimum if paid
After 12 weeks
1.606,49 €/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 - 2020 highlighted
40% and 75% of SSMAfter 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.
How the four types compare - 2020
Based on SSM 2.141,99 €
| Type | Allowance | Social contributions | Duration | Agreement |
|---|---|---|---|---|
| Academic | Optional | None (if unpaid) | <= 6 months | Tripartite |
| Voluntary | 856,80 € - 1.606,49 € | Full CCSS if paid | <= 6 months | Bilateral |
| Orientation | None | None | Few days-1 week | Simple written |
| Apprenticeship | 706,86 € - 1.071 € | 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.