Student holiday work - Luxembourg 2023
The engagement contract for students during school holidays - what it pays and the limits that apply.
Minimum student rate · Holiday work
2.056,74 €/month (age 18+)
Age 17-18: 1.645,39 € · Age 15-17: 1.542,56 €
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 - 2023
SSM 2.570,93 € · in force from 01.09.2023
| Age | Basis | Monthly gross | Hourly gross |
|---|---|---|---|
| 18 and over, non-qualified | 80% of 100% SSM | 2.056,74 € | 11,8887 € |
| 17 to 18 | 80% of 80% SSM | 1.645,39 € | 9,5110 € |
| 15 to 17 | 75% of 80% SSM | 1.542,56 € | 8,9166 € |
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.
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