During these two summer months, you would probably want to hire students, so here is a reminder of the rules. Now all you have to do is find the perfect candidate!

 

Who is it for?

Pupils or students, i.e.:

  • people who are enrolled in a Luxembourg or foreign educational establishment and who regularly follow a full-time course of study,
  • anyone whose school enrolment ended less than four months ago,
  • between the ages of 15 and 27 (due on their 27th birthday).

 

Which contract?

A student fixed-term contract during the school vacations is a specific contract which is not deemed to be an employment contract.

It must be drawn up in 3 copies, 1 for the student, 1 for the employer and 1 to be sent to ITM within 7 days.

It must include the following information:

  • the surname, first name, date of birth and place of residence of the student;
  • employer's name and address;
  • the start and end dates of the contract;
  • the nature and location of the work to be performed;
  • daily and weekly working hours;
  • the agreed remuneration;
  • the time of payment of remuneration;
  • the place where the pupil or student is housed, if the employer has undertaken to provide accommodation.

Please note that the duration of occupancy may not exceed 2 months or 346 hours per calendar year, regardless of whether one or more contracts are involved.

 

What remuneration?

The remuneration paid under a student contract cannot be less than 80% of the minimum social wage (variable according to the student's age).

As of September 1, 2023 (index 944.43), remuneration for students will be as follows:

 

Taxes

Salaries paid to pupils or students for employment during school vacations are, on application to the relevant RTS office, exempt from withholding tax, up to €16/hour.

The application must indicate the number of pupils or students the employer intends to employ for the school vacations.

The employer must be in possession of a school attendance certificate.

In Extenso Belux will take care of this for you.

 

Social security

The employer is required to register the student with the CCSS, subject only to accident insurance.

 

If the student is absent?

  • Students are not entitled to statutory vacations.
  • On the other hand, the student is entitled to extraordinary leave (e.g., death of a 1st degree family member), but these absences are not paid.
  • If the student gets sick, these absences are not paid, even on presentation of a medical certificate.