Students from Non-EU Countries

Non-EU students can be hired if they have one of the following valid residence permits:

A long-term resident permit.

A valid student residence permit,

An EU/EEA family member residence permit along with a work permit,

Studierende aus der Europäischen Union

Labour Law

Conditions to Be Recognized as a Student

  • Aged between 15 and 27 years
  • Enrolled in an educational institution (in Luxembourg or abroad)
  • Following a full-time educational program, or having left school less than 4 months ago

Types of Contracts for Summer Work

  • Student employment contract: concluded between an employer and a student; available in both private and public sectors
  • Temporary employment contract (interim contract)

Working Duration and Hours
Students can work a summer or holiday job for up to two months per calendar year (or 346 hours total).

The standard working time is 40 hours per week, but it can be adjusted as follows:

  • 40 hours/week for a 2-month contract
  • 28 hours/week for a 3-month contract
  • 20 hours/week for a 4-month contract

Rest Periods
Students are entitled to 44 consecutive hours of rest.

Leave

  • No paid annual leave (26 days per year)
  • Unpaid exceptional leave may be granted at the employer’s discretion

Pay

  • Minimum wage is at least 80% of the applicable minimum wage
  • If a collective agreement exists, it takes precedence

Social Security

Declaration
The employer must register the student with the Joint Social Security Centre (Centre Commun de la Sécurité Sociale – CCSS).

Contributions
No contributions are required for health insurance or old-age pension.

Affiliation
The student is only affiliated for accident insurance, which is paid by the employer.

Taxes

At the employer’s request, the Direct Tax Administration (Administration des Contributions Directes – ACD) can grant an exemption from income tax withholding for students employed during school holidays, as long as the hourly wage does not exceed €16.
In this case, the student is not required to submit a tax card to the employer.

➡️ Next article: Student jobs in Germany