Last updated more than 5 years ago
Sporting leave enables elite sports people, managerial staff, judges or referees and technical and administrative directors with a professional activity to participate in high-level sporting events.
Sporting leave is added to the annual leave as determined by the law or a collective agreement.
Sporting leave is open to salaried workers and self-employed workers.
The following may benefit from sporting leave:
The number of beneficiaries is limited:
Exceptions may however be granted for sports people in different disciplines participating in the Olympic or Paralympic Games.
Applications for sporting leave are submitted by the Luxembourg Olympic and Sporting Committee (COSL) or by the competent national federation.
In order to benefit from sporting leave, elite sports people and judges or referees must be:
In order to benefit from sporting leave, technical or administrative directors must carry out voluntary work for an authorised or COSL federation.
Sporting leave is limited to 12 working days per year and per beneficiary. The duration may be extended by ministerial decision in the following cases:
Sporting leave for directors is limited to 50 days per year and per organisation/federation with whom they are registered.
These days do not have to be taken all at once.
Sporting leave is considered as an effective period of work, and as such:
During his sporting leave, the employee continues to benefit from the provisions regarding labour protection and social security.
An employee must request the approval of his employer if he wishes to add paid annual leave to his sporting leave and where this cumulated leave exceeds the amount of total paid annual leave.
The COSL or the competent federation submits the request using the corresponding application form:
The duly completed form must be sent to the Ministerial Department for Sports by post or email at the latest one month before the date of the sporting event, unless the selection is made at a date closer to the event.
Where the beneficiary is an employee, the COSL or the federation inform the employer, within the same deadlines, by submitting an employer's certificate, which must be validated by the employer.
In the case of an application for leave for a training camp, the employer has 8 days to issue his objections, if the employee's absence may have a negative impact on business operations. The detailed objection must be notified in writing:
Based on the decision of the special commission of the High Council for Sports (Conseil supérieur des sports), the Minister of Sports accepts or rejects the application for sporting leave and, if applicable, sets its duration.
The application for sporting leave is deemed accepted by the employer if he does not issue an objection within 8 days of receipt of the employer's certificate.
During the leave, employers must pay their employee a compensatory allowance corresponding to the average daily salary which may not exceed 4 times the social minimum wage for unskilled workers (i.e. gross amount of EUR 7,691.84 per month as from 1 August 2016).
He can then be reimbursed by sending a duly completed request for reimbursement to the Ministerial Department for Sports.
The state reimburses the employer the sum of the financial compensation, as well as the employer's social contributions.
Self-employed workers also have the right to financial compensation which is paid directly by the State.
The amount is based on the income of the last tax year as a contribution base for pension insurance and may not exceed 4 times the social minimum wage for unskilled workers (i.e. gross amount of EUR 7,691.84 per month as from 1 August 2016).
In order to receive this allowance, the applicant must send a duly completed application for reimbursement to the Ministerial Department for Sports.
The income certificate used for the last tax year as a contribution base for pension insurance must be sent with the application.
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