Student work contract during school holidays

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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.

Employers 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.

If you are a pupil or student, you can currently apply for a seasonal job in the tourism sector via the online procedure 'Demande de job étudiant dans le domaine du tourisme 2024' on (see 'Online services and forms'). This is a procedure with authentication that requires a LuxTrust product or an electronic identity card (eID). This recruitment campaign is limited in time.

Who is concerned?

The following are concerned by the pupil/student work contract during school holidays:

  • the employer who intends to hire a student or pupil for paid employment 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

Recruitment in the tourism sector;

If you are a pupil or student, you can currently apply for a seasonal job in the tourism sector via the online procedure 'Demande de job étudiant dans le domaine du tourisme 2024' on (see 'Online services and forms'). This is a procedure with authentication that requires a LuxTrust product or an electronic identity card (eID). This recruitment campaign is limited in time.

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 the 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 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.

Underage pupils/students working during school holidays are allowed 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.

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 subsequent change of address, the student or pupil must notify their employer);
  • name and address of the employer;
  • the start and end dates of the contract (this information must be 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.

Note that the agreed remuneration cannot be less than 80 % of the applicable social minimum wage, adjusted to the pupil's or student's age, where applicable. The current minimum wage amounts (hourly and monthly) are listed in our specific information page in the section 'Minimum and maximum limits subject to contributions'.

Transmission of student contracts

Employers must send the third copy to the Inspectorate of Labour and Mines (ITM) together 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 sent to the ITM electronically via the online procedure on the platform (see 'Online services and forms').

Social contributions

The employer must affiliate the student 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.

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 16. In this case, the pupil/student does not have to hand in a tax card to the employer.

The employer must send 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 16 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.

Online services and forms

Who to contact

Luxembourg Inland Revenue (ACD)

Joint Social Security Centre

  • Joint Social Security Centre
    4, rue Mercier L-2144 Luxembourg Luxembourg
    L-2975 Luxembourg
    Phone: (+352) 40141-1
    08.00 - 16.00
    Email address:
    Closed ⋅ Opens at 8.00
    8.00 to 16.00
    8.00 to 16.00
    8.00 to 16.00
    8.00 to 16.00
    8.00 to 16.00

    The reception desks can only be visited by appointment.

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