Overtime

The standard working time for employees is 8 hours per day and 40 hours per week.

Any working time exceeding the normal working time is considered as overtime.

If overtime is worked, the maximum working time cannot exceed 10 hours per day, nor 48 hours per week.

In some sectors or professions, and during certain periods of time during the year, the Minister of Labour can authorise a maximum working time of 12 hours per day, provided that the weekly working time does not exceed 40 hours.

In order to benefit from an increase in the normal working time, i.e. overtime, the employer must notify any overtime being worked to the Inspectorate of Labour and Mines (Inspection du Travail et des Mines - ITM).

Overtime worked may either be paid or taken as compensatory time off by the employee. The payment of overtime hours is exempt from taxes and partially exempt from social security contributions.

Employers are required to send a statement of hours worked to the ITM at the end of each authorised period.

Who is concerned

In the context of notification of overtime, the following are concerned:

  • the employer;
  • the employees working overtime;
  • The staff delegation, which must give its opinion on the request for overtime authorisation.

Employers can only request overtime to be worked within reasonable limits. The systematic use of overtime by employers can be considered as an abuse of rights. In this case, employees are legally allowed to refuse to work overtime.  

Special cases

The employer cannot oblige pregnant or breastfeeding women to work overtime. They may, however, work overtime on a voluntary basis.

The employer is not allowed to have adolescents work overtime, except in special cases (force majeure, to ensure the smooth operation or the security of the business).

For part-time workers, overtime:

  • is only possible on a voluntary basis;
  • may not exceed the duration of the normal working time of a full-time employee;
  • must be governed by the employment contract.

The conditions regarding compensatory time off and payment of overtime do not apply to senior managers (managerial positions with no fixed working hours in return for a significantly higher salary).

Prerequisites

As a general rule, overtime is only authorised under the following conditions:

  • to allow for special or preliminary/additional work to be carried out (inventories, liquidations, etc.);
  • to prevent the loss of perishable products or the results of work;
  • in the case of force majeure involving public interest or danger on a national level.

How to proceed

What is overtime?

Limits which must be complied with

Overtime means working extra time in addition to the normal working time but not beyond the maximum allowed working time.

Normal working time and maximum working time are set in accordance with the table below. The maximum limits may not be exceeded under any circumstances.

A collective agreement may, however, set lower or higher limits, with a maximum of 10 hours per day in which case the working week is limited to 48 hours.

 

Working time for full-time employees

Normal working time

Maximum working time

per day

8

10

per week

40

48

Rest periods

In principle, the daily working time may only be interrupted by one unpaid rest period.

All workers must have a rest period of at least 11 consecutive hours during each 24-hour period and a rest period of at least 44 consecutive hours during each 7-day period.

Notification of overtime

Mandatory notification by the employer

Before any overtime is worked the employer must:

The notification, application or declaration can also be submitted online via the specific procedure on the MyGuichet platform.

The form must be reviewed and signed by:

  • the staff delegation or, failing this, the employees concerned;

  • the managing director or his deputy.

There are 2 possible scenarios depending on the opinion of the staff delegation or, failing this, the employees concerned:

  • should the request for overtime be approved, the prior notification is to be considered as an authorisation;
  • should the request be denied, it is for the Minister of Labour and Employment to decide whether or not to authorise the overtime work applied for.

Exemption from notification in the case of an incident, emergency or force majeure

Employers are exempt from having to notify overtime work in the following 2 cases:

  • when the extra workload is due to an incident which has just occurred or is about to occur;
  • when the overtime work is used to carry out emergency work on machines or equipment, or to prevent a case of force majeure which is likely to have an adverse effect on business operations.

In these cases, the employer simply has to inform the 'working time department' (Service "Durée du travail") of the ITM by telephone (247 - 76100), stating the reasons why overtime was worked.

However, should overtime work be required on more than 3 days per month, the employer must submit a prior notification.

Overtime register

In addition to the prior notification, the employer must:

  • send the Minister of Labour and Employment a statement of overtime work at the end of each period for which authorisation was granted;
  • record in a special register or specific file:
    • all the hours worked which exceeded the normal working time;
    • the hours worked on Sundays, public holidays or at night;
    • payments made to this effect.
      This register or file must be presented during any ITM inspection.

Compensation of overtime with rest periods

In principle, the employer must compensate all employees who work overtime by granting them 1.5 hours of time off per hour of overtime worked.

This time off in lieu may be:

  • either taken as compensatory time off;
  • or put into a time savings account.

The employer is free to choose between these 2 types of compensation, except during a notice period for which he has granted exemption from work. In this case, the employer may only choose compensatory time off if the employee agrees to it. If the employee does not agree, a financial indemnity must be paid.

Payment of overtime

Calculating the payment of overtime

If it is not possible to compensate overtime with time off (because of business operations, the concerned employee is leaving the company, etc.), the employer must pay every hour of overtime with a minimum of 140 % of the hourly salary. It is not possible to specify in the employment contract that overtime is already included in the monthly salary, unless the employee has the senior manager (cadre supérieur) status.

When an employee works overtime on a public holiday, the employer must add the premiums together. Therefore, he must:

  • calculate the salary to be paid for work carried out on a public holiday;
  • and apply the premiums due for overtime worked.

The hourly wage is obtained by dividing the monthly remuneration by the standard rate of 173 hours.

The part before premiums of overtime hours (the first 100 %) is exempt from income tax and social contributions, with the exception of:

  • contributions for benefits in kind (health insurance – healthcare);
  • long-term care contributions.

The premium share (40 % or more) is exempt from income tax and social contributions. This exemption from social contributions applies to both the employee's part and the employer's part of social contributions.

Example:

An employee does 8 hours of overtime within one month. The hourly rate is EUR 18.50.

Due to the organisation of work in the business, this employee cannot take time off as compensation. The employer must therefore pay the overtime hours worked:

Hours before premiums (100 %):

8 x 18.50 = EUR 148.00

+ long-term care contributions (1.4 %)

EUR 2.07

+ health insurance contributions (2.8 %)

EUR 4.14

The base is exempt from income tax

___________

Total base 100 (base + contributions)

EUR 154.21

Premium (40 % in this case):

148 x 40 % = EUR 59.20

The premium is exempt from contributions and tax

___________

Total premium

EUR 59.20

Total cost (Total base 100 + Total premium)

154.21 + 59.20 = EUR 213.41

Of which net total to be paid to the employee

213.41 – 6.07 = EUR 207.34

For the payment of overtime worked, the employer therefore has to pay EUR 207.34 to the employee with a total cost of EUR 213.41 for the employer.

In the case where a special provision, collective agreement or contract provides for overtime to be paid at a premium rate exceeding 40 %, the excess premium is also exempt from taxes.

Declaration of overtime payments

Employers must declare the payment of overtime hours before premiums (100 %) and the corresponding number of hours separately from the gross salary.

Therefore, the number of overtime hours before premiums does not appear under the 'Gross salary' heading (salaire brut), but under the heading 'Amount of overtime' (montant des heures supplémentaires).

The corresponding number of hours is to be stated under the heading 'Overtime' (heures supplémentaires).

It should be noted that premiums on overtime and overtime compensated by time off in lieu are not to be declared.

Forms / Online services

Notification / demande / déclaration d'heures supplémentaires ou de travail du dimanche

Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.

Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement

Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.

En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.

Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 1 Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.

Benachrichtigung / Antrag / Meldung von Überstunden oder Sonntagsarbeit

Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.

Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.

Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.

Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.

Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.

Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette).

Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.


To complete your application, the information about you collected from this form needs to be processed by the public administration concerned.

That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation(s).

Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.

Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify or, where applicable, remove any information relating to you. You are also entitled to withdraw your consent at any time.

Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.

If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the administration in question using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

By submitting your application, you agree that your personal data may be processed as part of the application process.

Modification de la durée du temps de travail

To complete your application, the information about you collected from this form needs to be processed by the public administration concerned.

That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation(s).

Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.

Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify or, where applicable, remove any information relating to you. You are also entitled to withdraw your consent at any time.

Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.

If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the administration in question using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

By submitting your application, you agree that your personal data may be processed as part of the application process.

Modification de la durée du temps de travail

Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.

Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement

Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.

En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.

Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 1 Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.

Modification de la durée du temps de travail

Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.

Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.

Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.

Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.

Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.

Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette).

Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.

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