In Luxembourg, each employee (salaried worker) is entitled to 11 public holidays per annum.

If a public holiday falls on a day on which the employee would not normally be working, the employer must grant the employee a compensatory day of leave.

If their company's specific business circumstances prevent the employee from taking leave on a public holiday, the employer must pay the employee extra.

Who is concerned

All employees and all apprentices are entitled to public holidays.

However, employers may ask their employees work on a public holiday in return for extra pay.

Adolescents (from 15 to 18 years old) enjoy special protection against work on public holidays.

How to proceed

Public holidays in Luxembourg

There are 11 public holidays in the Grand Duchy of Luxembourg:

• New Year's Day (1 January);
• Easter Monday;
• 1 May (Labour Day);
• Europe Day;
  
• Ascension Day;
• Whit Monday;
• 23 June (National Holiday - celebration of the Grand Duke's birthday);
• Assumption (15 August);
• All Saints' Day (1 November);
• Christmas Day (25 December);
• Boxing Day (26 December);

The employer may replace these official public holidays by other local or business holidays as long as they grant their employees the 11 public holidays they are entitled to.

Compensating time off on public holidays

In theory, employees do not work on public holidays. However, if they are required to work, their compensation for that day will be determined on the basis of:

• the day of the week (is it a normal weekday (business day) or a Sunday);
• the employee's normal work schedule (would the worker have worked that day if it had not been a public holiday?).

Public holiday falling on a normal workday

If a public holiday falls on a normal workday (Monday to Saturday) on which the employee would normally have worked, the employee is entitled to:

• their normal compensation corresponding to the number of hours they would normally have worked if it had not been a public holiday;
• and a day off be taken the same day.

Public holiday falling on a normal workday that is usually a day off

If a public holiday falls on a workday (Monday to Saturday) that would normally have been a day off for the employee, the latter is entitled to:

• their usual compensation;
• and a compensatory day of leave to be taken within 3 months.

If business operation prevents them from taking their compensatory day of leave within 3 months, the employer must grant the day of leave before the end of the calendar year, or within the first 3 months of the following year if the public holiday was in November or December.

Failing this, the employee will be entitled to the salary due for the duration of the leave in question.

Public holiday falling on a Sunday

If a public holiday falls on a Sunday, the employee is entitled to:

• their usual compensation;
• and a compensatory day of leave to be taken within 3 months.

The compensatory day of leave can be taken on an individual basis by each employee.

Compensation for work on public holidays

If the business situation requires that the salaried worker must work on a public holiday, the employer must grant them a specific remuneration. The amount depends on:

• the day of the week (normal weekday or a Sunday);
• the employee's normal work schedule (would the worker have worked that day if it had not been a public holiday?).

Seasonal workers fall under a special regime.

Public holiday falling on a normal workday

If an employee must work on a public holiday falling on a day on which they would normally have worked anyway, they are entitled to:

• their usual salary, i.e.:
  • either their normal monthly salary, if they are paid on a monthly basis;
  • or the hourly pay for the number of hours they would normally have worked, if they are paid by the hour;
• the average hourly pay for the number of hours actually worked;
• and a 100% premium for the hours actually worked.

Example 1: employee paid on a monthly basis

An employee usually works 40 hours a week, from Monday to Friday, for a monthly salary of EUR 3,500.00 (i.e., an average hourly compensation of 3,500/173 = EUR 20.23).

The employee is asked to work 4 hours on Friday 15 August (public holiday - Assumption).

Example 2: employee paid by the hour

An employee usually works 6 hours on Fridays for an hourly pay of EUR 25.00.

The employee is asked to work 4 hours on Friday 15 August.

Public holiday falling on a normal workday that is usually a day off

If an employee must work on a public holiday falling on a day that is usually a day off, they are entitled to:

• the average hourly pay for the number of hours actually worked;
• a 100% premium for each hour worked;
• and a compensatory day of leave to be taken within 3 months.

Public holiday falling on a Sunday

If an employee works on a public holiday falling on a Sunday, they are entitled to:

• the average hourly pay for the number of hours actually worked;
• a 100% premium for each hour worked on a public holiday;
• a 70% premium for each hour worked on a Sunday;
• and a compensatory day of leave to be taken within 3 months.

Seasonal employment

If an employee working for a business which is subject to seasonal trade (the hotel trade, restaurants, drinking establishments and all businesses whose activity is subject to seasonal variations) works on a public holiday, they are entitled to:

• on the one hand:
  • either their usual compensation, if the employee would normally have worked that day;
  • or a compensatory day of leave, if the employee would normally not have worked that day;

• and on the other hand:
  • either 2 days of paid rest to be taken within 6 months;
  • or 2 days of paid leave which are added to the ordinary leave;
  • or half a day of paid rest per week during the whole year, in return for work on each public holiday (added to the mandatory weekly rest periods).
    In other words, if the salaried worker must work on each of the 11 public holidays in the year, the employer must grant them a half a day of paid rest each working week throughout the whole year.
    For example: a work contract which stipulates a 40 hour work week plus work on each of the 11 public holidays in the year, means that the salaried worker must only work 36 hours per week but that he or she will be paid 40 hours.

Protection of adolescents

Adolescents may not work on Sundays or on public holidays, except in the event of force majeure, or if the security or existence of the company is at stake:

• to avoid a major disruption in the normal business operations of the company;
• and when the use of adult workers is not possible.

Extended authorisation for work on Sundays and public holidays

Employers file a request with the Minister of Labour for an extended authorisation for work on Sundays and public holidays for adolescents (apprentices) working in the following establisment:

• hotels, restaurants, cafés, dining/drinking establishments;
• clinics, healthcare and day-care establishments for the aged and/or dependent persons;
• children's homes and centres involved in the education and care of children.

The period of validity of the authorisation is specified in the document sent to the employer.

Remuneration and compensatory rest

Where the employer has been granted an authorisation to work on a public holiday, the employer must grant the adolescent, for every public holiday worked:

• the hourly compensation for the number of hours the adolescent would have normally worked if it had not been a public holiday;
• the remuneration for the hours actually worked;
• a 100% premium for each hour worked;
• a compensatory day of rest to be granted in the following 12 days.

 

Taxation

Extra pay for work performed on public holidays is exempt from income tax.

Who to contact