The minimum remuneration of the pupil/student is currently EUR 1,598.87 per month for those aged 18 and over. It is EUR 1,279 per month for pupils/students aged between 17 and 18 and EUR 1,199.15 for those between 15 and 17 years of age.
The employer must affiliate the student with the Joint Social Security Centre (CCSS). The pupil/student is affiliated solely for accident insurance purposes. The employer only pays for accident insurance and does not have to cover for health and pension insurance.
At the employer's request, the salary paid to pupils/students during school holidays is tax exempt, provided the hourly wage does not exceed EUR 14. In this case, the pupil/student does not have to hand in a tax form to the employer.
The employer must sent an application for exemption from withholding tax concerning the student's/pupil's remuneration to the competent RTS tax office which depends on the employer's business address.
An information session, organised by the Chamber of Skilled Trades and Crafts in cooperation with Enterprise Europe Network, will take place on 15 November 2018 from 17.00 to 18.30 at the premises of the Chamber of Skilled Trades and Crafts.
The event organised by the Chamber of Skilled Trades and Crafts will take place from 8 to 22 November.
You are currently on parental leave and you do not wish to return to work after your leave? Here is how to inform your employer.