Student wages - Luxembourg
What a student earns depends on when they work. During school holidays, a specific engagement contract applies - outside the holidays, it's a regular fixed-term job. Pick your situation for the rates and rules:
Holiday work
80% of the minimum wage, by age
Engagement contract for summer and school breaks - accident insurance only, tax-free below the hourly threshold, capped at 346 h a year.
Rates and rules
Term timeTerm-time work
The full minimum wage
A real fixed-term employment contract alongside studies - full CCSS affiliation, taxed normally, 15 h/week on average.
Rates and rules
Side by side
Holiday engagement vs term-time CDD
Scroll sideways to compare both contracts
| Holiday engagement | Term-time (CDD étudiant) | |
|---|---|---|
| Wage basis | 80% of the age-graduated SSM | Full SSM - 120% if the student is qualified |
| Social security | Accident insurance only - employer-paid | Full CCSS affiliation, all branches |
| Tax | Exempt up to 18 €/h, on annual ACD request | Ordinary withholding (tax card) |
| Working time | Up to 40 h/week, 8 h/day - within the 346 h yearly cap | 15 h/week on average - up to 5 years in total |
| Paid leave & sick pay | None | Pro-rata leave, ordinary sick pay |
| Minimum age | 15 | 16 - 18 from 01.09.2026 (with exceptions) |
From 01.09.2026 compulsory schooling extends to 18, which raises the minimum age for term-time CDDs (transitional exceptions apply). Tax threshold 18 €/h per 2026 guidance - confirm with the ACD.
Frequently asked questions
Can a student work for several employers?
Who counts as a student?
What happens past 346 hours?
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