Student job contract for work during school holidays
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 27 years old;
- is enrolled in a teaching establishment in Luxembourg or abroad;
- follows a regular full-time education programme.
Pupils/students whose enrolment in a teaching establishment has come to an end within the past four months are also eligible for such work.
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 or 346 hours.
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 26 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:
Social minimum wage (index 834,76 as of 1 January 2020) |
||
18 years old or more (80 % of the full social minimum wage) |
EUR 9.9052 (hourly salary) |
EUR 1,713.60 (monthly salary) |
17 - 18 years old (80 % of 80 % of the social minimum wage) |
EUR 7.9242 (hourly salary) |
EUR 1,370.89 (monthly salary) |
15 - 17 years old (80 % of 75 % of the social minimum wage) |
EUR 7.4289 (hourly salary) |
EUR 1,285.20 (monthly salary) |
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 26 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.
Forms / Online services
Contrat type pour l'occupation d'élèves et d'étudiants - modèle de l'ITM
Contrat type pour l'occupation d'élèves et d'étudiants (ITM)
Vertrag für die Anstellung von Schülern und Studierenden - Muster der ITM
Attestation pour un emploi d'étudiant (à remplir par l'employeur) - STM
Who to contact
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Multi-Sector Occupational Health Service
Luxembourg
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Esch-sur-Alzette site1, avenue du Swing,
L-4367 Belvaux
Luxembourg
Fax : appointments: (+352) 40 09 42 91 907 -
Ettelbrück site66, Grand-Rue
L-9051 Ettelbruck
Luxembourg
Phone : (+352) 40 09 42 3000Fax : (+352) 81 08 29 -
Grevenmacher site20, route du Vin
L-6794 Grevenmacher
Luxembourg
Phone : (+352) 40 09 42 4030Fax : (+352) 75 82 81 32 -
Luxembourg site32, rue Glesener
L-1630 Luxembourg
Luxembourg
Phone : (+352) 40 09 42 1000Fax : (+352) 40 09 42 512
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Inspectorate of Labour and Mines3, rue des Primeurs
L-2361 Strassen
Luxembourg
Postal address :
B.P. 27 - L-2010 Luxembourg
Phone : (+352) 247-76100Fax : (+352) 247-96100Reception desk: Mon.-Fri. from 8.30 to 11.30 and from 14.00 to 17.00 / Telephone: Mon.-Fri. from 8.30 to 12.00 and from 13.30 to 16.30 -
Regional Office Diekirch2, rue Clairefontaine
L-9220 Diekirch
Luxembourg
Postal address :
B.P. 27 - L-2010 Luxembourg
Phone : (+352) 247-76100Fax : (+352) 247-96100Reception desk: Monday, Tuesday, Thursday and Friday from 8.30 to 11.30 and from 14.00 to 17.00 / Telephone: Mo.-Fri. from 8.30 to 12.00 and from 13.30 to 16.30 -
Regional Office Esch-sur-Alzette1, boulevard de la Porte de France
L-4360 Esch-sur-Alzette
Luxembourg
Postal address :
B.P. 27 - L-2010 Luxembourg
Phone : (+352) 247-76100Fax : (+352) 247-96100Reception desk: Mon.-Fri. from 8.30 to 11.30 and from 14.00 to 17.00 / Telephone: Mon.-Fri. from 8.30 to 12.00 and from 13.30 to 16.30 -
Regional Office Luxembourg3, rue des Primeurs
L-2361 Strassen
Luxembourg
Postal address :
B.P. 27 - L-2010 Luxembourg
Phone : (+352) 247-76100Fax : (+352) 247-96100Reception desk: Mon.-Fri. from 8.30 to 11.30 and from 14.00 to 17.00 / Telephone: Mon.-Fri. from 8.30 to 12.00 and from 13.30 to 16.30 -
Regional Office Wiltz20, route de Winseler
L-9577 Wiltz
Luxembourg
Postal address :
B.P. 27 - L-2010 Luxembourg
Phone : (+352) 247-76100Fax : (+352) 247-96100Reception desk: Wednesday from 8.30 to 11.30 and from 14.00 to 17.00 / Telephone: Mon.-Fri. from 8.30 to 12.00 and from 13.30 to 16.30
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Chamber of Employees18, rue Auguste Lumière
L-1950 Luxembourg
Luxembourg
Postal address :
B.P. 1263 L-1012 Luxembourg
Phone : (+352) 27 494 200Fax : (+352) 27 494 250Mon.-Fri. from 8.30 to 12.00 and from 13.00 to 17.00