Pupils and students can discover the workplace by entering into a fixed-term contract with an employer—even during term time, thereby gaining preliminary paid work experience.
Note that this is a standard fixed-term employment contract and is not to be confused with the employment of pupils and students during school holidays.
Who is concerned
The following are concerned:
- pupils or students who wish to work, even during term time, in return for remuneration and who are enrolled in Luxembourg:
- either in an educational programme for an advanced technician's certificate (brevet de technicien supérieur - BTS);
- or in an educational programme leading to a bachelor's or master's degree, or any other educational course offered by the University of Luxembourg;
- or in secondary education or technical secondary education.
- employers who wish to hire pupils or students to work for remuneration, even in term time.
How to proceed
Form and duration of the employment contract
The employment contract for a pupil/student takes the form of a fixed-term employment contract (CDD). As with all fixed-term employment contracts, it must be entered into in writing.
The weekly number of working hours cannot exceed 15 hours on average over a period of one month or 4 weeks, i.e. a total of 60 hours.
Over a one-month period, a pupil or student may therefore work:
- 15 hours the first week;
- 13 hours the second week;
- 17 hours the third week;
- 15 hours the fourth week.
15 hours + 13 hours + 17 hours + 15 hours = 60 hours.
So, during a given month, the pupil/student can work an average of 15 hours per week.
However, this limitation does not apply to salaried activities carried out during the school holidays, for which the maximum working time is 40 hours per week.
The contract may be renewed more than twice, without being considered a permanent employment contract, provided that it does not exceed a total duration of 5 years (instead of the maximum of 24 months for standard fixed-term employment contracts).
Remuneration and tax deducted at source
The salary of pupils/students may not be lower than the social minimum wage, adjusted, where applicable, according to the age of the pupil/student.
This is considered as income from a salaried activity with respect to income tax, and is subject to tax deducted at source. In this regard, pupils/students must request a tax card at their commune of residence.
The minimum salary for pupils/students is set at:
Social minimum wage (index 834.76 as of 1 January 2021)
18 years old or more for unskilled workers (100 % of the social minimum wage)
EUR 12.7279 (hourly salary)
EUR 2,201.93 (monthly salary)
17-18 years old (80 % of the social minimum wage)
EUR 10.1823 (hourly salary)
EUR 1,761.54 (monthly salary)
15-17 years old (75 % of the social minimum wage)
EUR 9.5459 (hourly salary)
EUR 1,651.45 (monthly salary)
Employers must declare the hiring of a pupil/student with the Joint Social Security Centre (Centre commun de la sécurité sociale - CCSS). They will be affiliated as salaried workers with all sectors of the social security (sickness, pension, accident and long-term care insurance).
At the end of their contract, the pupil/student returns to being registered for social protection as a co-insured—i.e., re-attached to their parents (primary insured)—provided they are not over 30 years of age or earn a salary exceeding the applicable limit of the social inclusion income (REVIS).
Leave and legal holidays
Pupils/students are entitled, according to the duration of their employment contract, to paid annual leave on a prorata basis. Sick leave days are paid in accordance with the principle of continued payment of salaries in the case of sick leave.
They also benefit from the scheme of paid public holidays, whether worked or not.
Impact on family allowance
Pupils/students who carry out a professional activity for more than 4 months in a school year lose their entitlement to family benefits if their gross monthly income equals or exceeds the social minimum wage.
Therefore, if the periods of work during the year exceed 4 months, the average gross income received during the periods of activity is taken into account when determining eligibility for family benefits during these periods. Payment of family benefits is therefore suspended during the period of activity.
A pupil/student who has been working for more than 4 months in a school year must report it to the Children's Future Fund (Caisse pour l'avenir des enfants) and provide a copy of all of their payslips for the year.
Hazardous jobs and hygiene
Pupils/students hired for hazardous jobs must undergo a medical check-up with an occupational health practitioner. If they are involved in food handling, they must have a medical certificate drawn up by the occupational health practitioner or GP (general practitioner) which is less than 1 year old.
Before signing the contract, or at the latest before starting work, underage salaried workers 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.
Forms / Online services
Contrat de travail à durée déterminée (CDM)
Contrat de travail à durée déterminée (CDM)