Student contracts in Luxembourg: what you need to know for summer 2026

A student employed in Luxembourg during the school holidays is hired under a specific contract — the fixed-term student contract (CDD étudiant) — which is not an employment contract in the traditional sense. It is limited to two months or 346 hours per calendar year, paid at a minimum of 80 per cent of the minimum social wage depending on age, and must be submitted to the Labour and Mines Inspectorate (ITM) within seven days of being signed. Here are the full details, updated for summer 2026.

The summer holidays are approaching in Luxembourg, and many companies are taking this opportunity to strengthen their teams by hiring students. To ensure you recruit in full compliance with the law, here is a comprehensive reminder of the applicable rules.

Who can be hired as a pupil or student?

The following may be employed under this status:

• any person enrolled at an educational institution in Luxembourg or abroad, regularly attending a full-time course;
• any person whose enrolment at an educational institution ended less than four months ago;
• a young person aged between 15 and 27 (the deadline being the date of their 27th birthday).

What type of contract should be used?

The contract to be drawn up is a fixed-term student contract for the school holidays. This is not a standard employment contract, but a specific type of contract governed by law.

What details must it contain?

The contract must include the following:

• the surname, first name, date of birth and address of the pupil or student;
• the employer’s surname, first name and address (or company name and registered office if the employer is a legal entity);
• the start and end dates of the contract;
• the nature of the employment, a description of the duties and the place of work (or, if there is no fixed place of work, the applicable arrangement);
• the daily and weekly working hours, as well as the arrangements regarding overtime and shift changes;
• the agreed wage (in accordance with Article L. 151-5 of the Labour Code), as well as any supplements, allowances, bonuses or profit-sharing;
• the timing and method of payment of the wage;
• the place of accommodation, if the employer undertakes to provide accommodation for the student;
• the procedure for terminating the contract, including the formal requirements to be met;
• the social security body collecting contributions and the applicable social security scheme;
• where applicable, the applicable collective agreement or the right to training granted by the employer.

Do you need to register the contract with the ITM?

Yes. A copy of the contract must be sent to the ITM within 7 days of it being signed.

How long can a student work?

The duration of employment may not exceed 2 months or 346 hours per calendar year, whether under a single contract or under several contracts combined.

What is the minimum wage for a student in Luxembourg in 2026?

A student’s pay must not be less than 80 per cent of the social minimum wage (SSM), with the exact percentage varying according to age.

Since 1 June 2026 (index 992.24), the applicable amounts are as follows:

Do students pay tax on their holiday wages?

Upon application to the relevant RTS office, wages paid to school pupils and students for holiday work are exempt from tax deduction up to €18 per hour. The application must specify the number of school pupils or students the employer intends to employ. The employer must also be in possession of a certificate of enrolment.

What social security cover is available to a student in employment?

The employer is required to register the student with the Centre commun de la sécurité sociale (CCSS). However, this registration is limited to accident insurance only.

Is a student entitled to holiday leave or paid sick leave in the event of illness?

No, on both counts:

• Students are not entitled to statutory leave.
• They are, however, entitled to special leave (for example, in the event of the death of a first-degree relative), but such absences are unpaid.
• In the event of illness, absences are unpaid, even upon presentation of a medical certificate.

In summary

All you have to do now is find that perfect gem for this summer!

Please don’t hesitate to contact us if you have any questions or need any clarification!