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. For employers, hiring pupils/students offers an opportunity to replace staff on holiday.
Any employer wishing to recruit a pupil or student must conclude a work contract either before or on the first day of employment of the pupil/student.
This is a specific contract. It is not an employment contract.
Who is concerned
The following are concerned when drawing up a pupil/student work contract during school holidays:
- the employer who intends to recruit a student or pupil in return for remuneration during school holidays;
- the pupil/student who wishes to work during the school holidays in return for remuneration and who:
- is between 15 and 26 years old (the pupil/student must not have turned 27);
- is enrolled in a teaching establishment in Luxembourg or abroad and attends a regular full-time study cycle, or;
- whose school registration has ended less than 4 months ago.
How to proceed
Functioning of a student work contract
During the same calendar year (from 1 January to 31 December), a pupil/student can only be hired for a maximum period of 2 months or 346 hours during school holidays.
An employer who decides to recruit a pupil or student during the school holidays must draw up a work contract.
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, they 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.
Form of the work contract
The work contract 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, one of which is kept by the employer and the second is given to the pupil or student.
The employer sends the third copy to the Inspectorate of Labour and Mines (Inspection du travail et des mines - ITM), with a copy of the identity card of the pupil or student concerned, within 7 days following the first day of employment. The documents should be sent by standard mail. There is no specific form to be used.
The employment contract can also be submitted online to the ITM via the procedure on the MyGuichet.lu platform.
In the absence of a written contract or if the contract was drawn up late, the student work contract automatically becomes a permanent work 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 currently 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)
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)
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.
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 or failing this, 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.