School holidays provide a good opportunity for pupils and students to discover the real working world. For a maximum of 2 months a year, they can acquire their first professional experience of paid work.

It should be noted that this is a specific contract: it is not a standard employment contract but a contract of engagement.

Who is concerned

The following are concerned when entering into job contract with students for work during school holidays:

• the employer who intends to recruit a student or pupil in return for remuneration during school holidays;
• the pupil or student who wishes to work during the school holidays in return for remuneration and who:
  • is between 15 and 26 (incl.) years old;
  • is enrolled in a teaching establishment in Luxembourg or abroad;
  • follows a regular full-time education programme.

How to proceed

Functioning of a student work contract

In the same calendar year (i.e. 1 January to 31 December), a pupil/student may be hired for a maximum duration of 2 months.

An employer who decides to recruit a pupil or student during the school holidays must draw up a work contract. Students and pupils covered by this type of contract benefit from the same working conditions as the employees of the business. However, they are not entitled to 25 days of paid annual leave; only to unpaid exceptional leave. In principle, the student's sick days are not paid.

Form of the work contract

The contract of employment must be drawn up:

• in writing;
• for each individual pupil/student;
• at the latest on the first day of employment of the pupil or student;
• in 3 copies, where one is given to the pupil/student and one to the employer who must send the third copy to the Inspectorate of Labour and Mines within 7 days of the beginning of the contract.

Content of the work contract

Student contracts must contain the following information:

• first and last name(s), date of birth and home address of the pupil or student;
  Note that in the event of a change of address, the student or pupil must notify their employer;
• name and address of the employer;
• start and end date of the contract. The date must be indicated in the following format: dd/mm/yyyy;
• the place of work;
• nature of the work to be carried out (which need not necessarily be in line with the pupil's/student's studies);
• daily and weekly working hours;
• salary payment procedures;
• the place where the pupil/student is staying if the employer has agreed to provide accommodation.

The minimum salary for pupils/students is set at:

Health & Safety at work

Pupils/students hired for jobs that pose a risk to their health or safety (working at height, use of hazardous equipment, etc.) must undergo a medical check-up.

For all other positions, a medical examination is not systematic. However, the employer may as for advice (Multi-sector Occupational Health Service or Occupational Health Service for the Industry) to the general practitioner.

Before signing the contract, or at the latest before starting work, underage apprentices and their legal guardians must be informed in writing of the potential risks to which they may be exposed and of all the measures in place to protect their health and safety.

Pupils/students under 21 years of age must also receive, before they start work, appropriate instructions in the presence of:

• the health and safety representative;
• the designated worker in charge of protective and preventive measures against occupational risks.

Leave and legal holidays

Students and pupils covered by this type of contract benefit from the same working conditions as the employees of the business.

However, pupils and students are not entitled to 25 days paid annual leave but may benefit from unpaid extraordinary leave which must be granted by the employer.

In principle, the student's/pupil's sick days are not paid. Public holidays are generally not worked and not paid.

Underage pupils/students working during school holidays are authorised to work on Sundays and/or public holidays.

Social contributions

Employers must affiliate pupils/students with the Joint Social Security Centre (Centre commun de la sécurité sociale - 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: hence, pupils and students do not have to contribute for health insurance and old age pension either. Since 2014, employers receive a statement of persons insured, including pupils and students. Pupil or students no longer receive a separate statement from the CCSS.

Remuneration and withholding tax

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 registered business address. The application must be submitted on plain paper together with the following information about the pupil/student:

• their surname(s) and first name(s);
• their national identification number (13-digit social security number - matricule), or failing that, the date of birth;
• their address;
• the start and end dates of the contract;
• the amount of the monthly or daily remuneration.

Employers are also required to provide a copy of the pupil's/student's school certificate.

If the salary exceeds EUR 14 per hour, the remuneration paid is subject to withholding tax. In this case the pupil or student must provide the employer with a tax card.

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