Employment of students during school holidays (Labor Code, Articles L.151-1 to L.151-9)
SUMMARY
1. Scope of the law
2. Definition of the student
3. Student contract
4. Remuneration
5. Social security
6. Conditions of employment
7. Health and safety at work
8. Residence authorization
1. Scope of the law
The provisions of the Labor Code are applicable for the employment of students during school holidays, if this employment is carried out against remuneration for an employer of the private or public sector.
These provisions do not apply to educative work performed within the context of a training course or a period of probation (“stage probatoire” in French).
2. Definition of the student
Is considered as a student, every person
• who is at least 15 years old and not having exceeded the age of 27 accomplished,
• registered in a school in Luxembourg or abroad, and
• following regular full-time courses.
The person whose school registration has come to an end for less than four months is still considered as a student.
3. Student contract
The employment contract for students during school holidays must be drawn up in written for each student individually at the latest at the starting date of the employment. The student contract must contain all statutory requirements which are included in our standard student contract. This can be obtained on request to our IF-Advisory department.
The contract has to be signed by the employer and by the student. If the student is still minor (less than 18 years), his/her legal representative must sign the contract as well. The employer is obliged to send a copy of the contract to the Labor Inspection (“Inspection du travail et des mines” in French) within seven days after the starting date of the employment.
The duration of the contract cannot exceed two months per year, even in case of several contracts. If the contract is not conform to the legal provisions, it is considered as an employment contract for an indefinite period of time.
4. Remuneration
At cost of living index 719.84 as of January 1st, 2011, the remuneration amounts as follows:
In case of absence for illness and legal holidays, the remuneration is not due.
The employer must inform the withholding tax office of the number of students he/she intends to occupy during the school holidays and claim an exemption from withholding. The exemption will only be allowed provided the remuneration is granted for an activity performed during the school holidays of the school establishment where the students are registered and that the net hourly remuneration does not exceed €14.
5. Social security
The employment of students during school holidays is not subject to social security contributions for illness insurance, pension insurance and care insurance.
However, the employer must register the student with the social security authorities (“Centre commun de la sécurité sociale” in French) regarding accident insurance. The contribution is borne by the employer and is calculated on the social wage minimum for non-skilled workers (€1,757.56 at index 719.84 as of January 1st, 2011).
6. Conditions of employment
All legal, regulatory and conventional provisions concerning the working conditions and the protection of workers apply to students occupied during school holidays, except:
• Minor students are not allowed to perform overtime (unless a legal exception applies);
• Students are not entitled to annual leave;
• Students can ask for extraordinary leave (for ex. wedding or in case of death of a close relative). During this leave, they are not remunerated;
• Minor students are not allowed to work during Sundays and legal holidays (unless a legal exception applies);
• Students are not concerned by the provisions related to the renewal of the fixed-term contract.
During every period of seven days, the teenagers (between 15 and 18 years) have to benefit from two consecutive days off, which shall in principle include Sunday.
7. Health and safety at work
The employer must observe the provisions of the Labor Code regarding the occupation of young workers (articles L.343-1 and the following articles.)
Students aged between 15 and 18 years are notably not allowed to perform work which risks affecting their physical or moral health.
Students over 18 years who perform such work must notably undergo a medical examination (before they start to work).
8. Residence authorization
Students being citizens outside the European Union, the European Economic Area or Switzerland have to request to the Ministry of Foreign Affairs a residence authorization to be allowed to work in Luxembourg.
IF Group is not responsible for any errors, omissions or for the results obtained from the use of this information. The information contained in this document is for general guidance on matters of interest only.
