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Student holiday work - Luxembourg

The engagement contract for students during school holidays - what it pays and the limits that apply.

Index 992,24

Minimum student rate · Holiday work

2.217,06 €/month (age 18+)

Age 17-18: 1.773,65 € · Age 15-17: 1.662,79 €

80% of the minimum wage, graduated by age. You add only accident insurance - no other contributions - and it's tax-free up to 18 €/h on request.

Max per calendar year

346 h

2 months - across all employers and contracts combined, spread it as you like (e.g. 20 h/week over 4 months)

Working time

up to 40 h/week

8 h/day cap during school breaks

Tax-free threshold

18 €/h

Wage-tax exemption on annual ACD request - above it, ordinary withholding

Applies to students aged 15 to 27, enrolled full-time in Luxembourg or abroad - or out of school for less than 4 months.

Student wages are a fixed percentage of the social minimum wage. Pick a year to see the figures that applied:

Holiday engagement rates - 2026

SSM 2.771,33 € · in force from 01.06.2026

Age Basis Monthly gross Hourly gross
18 and over, non-qualified 80% of 100% SSM 2.217,06 € 12,8154 €
17 to 18 80% of 80% SSM 1.773,65 € 10,2523 €
15 to 17 75% of 80% SSM 1.662,79 € 9,6115 €

Per ITM (D2b7): 80% of the SSM, graduated by age. Derived from the SSM in force on the date shown. A mid-year tranche changes the figures from its effective date.

Past the cap - 2 months / 346 h - the term-time rates apply to the excess hours. Term-time rates

Frequently asked questions

Can a student work for several employers?
Yes - but the 2-month / 346-hour cap is the total across all employers and contracts in a calendar year, not per job.
Who counts as a student?
Anyone aged 15 to 27, enrolled full-time in a school in Luxembourg or abroad - or whose enrolment ended less than 4 months ago.
What happens past 346 hours?
The statutory minimum wage applies to the hours worked beyond the limit - not retroactively to the whole engagement. Exceeding the student-work limits can also cost the family its family allowances.
Are social contributions deducted?
No employee contributions are due. The employer pays accident insurance only, so the gross amount is effectively what the student receives.
When is the pay tax-free?
When the hourly wage does not exceed 18 €/h and the employer has filed the annual exemption request with the ACD. Above the threshold, ordinary withholding applies.

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