Hiring a student first requires choosing the right framework: work during holidays, employment during the year or an internship do not serve the same purpose. Here are the points to prepare before their first day.
Check the student’s status, age, dates and the nature of the contract before they start work. Do not set up payroll based solely on the word “student”.
The framework to check
The conditions relating to age, studies, period and duration must be checked according to the contemplated contract. The minimum remuneration specific to employment during holidays does not automatically apply to other jobs. The affiliation scheme must also be confirmed.
Choosing the scheme that matches the situation
Guichet.lu presents one procedure for employment during school holidays and another for fixed-term contracts for pupils or students. Their conditions, duration limits and social security effects must not be confused.
Request proof of enrolment and the information needed to verify the conditions. Also check any specific rules relating to residence rights or work. Nationality, enrolment and work authorisation are not interchangeable concepts.
Formalising the contract before work begins
For employment during holidays, the contract must be concluded before or at the time of starting work in accordance with the official procedure. Use the appropriate template, complete the duties, working hours, dates and remuneration, then arrange the required formalities.
Plan the induction, instructions and supervision. The temporary nature of the job does not remove the need to prepare the position and safety rules, taking account of the age and duties entrusted.
Calculating remuneration on the correct basis
For the holiday employment contract, the official reference provides for remuneration of at least 80% of the applicable minimum wage, graduated according to age. This benchmark must not automatically be applied to every student fixed-term contract.
Provide the hours, absences and information required for payroll. Check the parameters as at the employment date, particularly if the social minimum wage changes. Gross pay, contributions and net pay must be distinguished.
Closing the period and retaining evidence
At the end of the contract, check the paid hours, payroll documents and relevant exit formalities. Keep the contract, its submissions and proof of status.
Before an extension or a new period, check the scheme limits again. A subsequent contract cannot be treated as a simple administrative renewal if the conditions have changed.
Distinguishing the two schedules before calculating payroll
The school holiday scheme is a specific employment contract, distinct from an ordinary employment contract. Guichet.lu indicates a limit of two months or 346 hours per calendar year. Gather the planned dates and periods already completed under this framework before confirming the schedule. The written contract must be drawn up no later than the start date and the copy intended for the ITM sent within seven days of the start.
The fixed-term contract for pupils or students during the year operates differently: the official page describes a maximum average of fifteen hours per week over one month or four weeks. Its pay may not be lower than the minimum applicable according to age and its affiliation falls under the employee branches of social security. Therefore, do not automatically use the remuneration reduction under the holiday scheme.
For the holiday contract, the employer declares the start of employment to the CCSS for accident insurance purposes. These references do not cover all access conditions: student status, age, period, residence and work must be examined in the file. If a student continues after the summer, have the new period classified before extending the dates in the software.
Preparing a simple file that can be taken over by another person
Gather proof of enrolment, the necessary identity information, the signed contract, the schedule and proof of submission. Restrict access to those who need it. The file on personal data exchanged with the fiduciary helps organise this transmission without multiplying copies in messaging systems.
Identify the person who welcomes the student and the person who validates their hours. In a fictional example, the schedule provides for three days, but the student ultimately replaces a colleague on a fourth day. This change must appear in the submitted record and in the check of the scheme limits. Otherwise, an overlooked oral agreement may result in incorrect payroll or incomplete duration tracking.
Before each payroll run, compare actual hours, period and the dated pay scale. The process for payroll variables makes it possible to retain approvals. At the end, check the documents and procedures with the professional responsible for the file. Finally, keep a note of items to check again if the person returns: status, dates and applicable rules may have changed since the previous engagement.
| Point | School holidays | Fixed-term contract for pupils or students |
|---|---|---|
| Nature | Specific employment contract | Fixed-term employment contract |
| Time | Annual cap specific to the scheme | Regulated weekly average |
| Remuneration | Reference of 80% of the minimum graduated according to age | Minimum applicable according to age |
| Social protection | Declaration for accident insurance | Affiliation as an employee to the relevant branches |
Let us look at a practical case
Fictional educational example, intended to explain the reasoning.
A company wishes to bring in a student for a few weeks in summer, then occasionally during the year. It must examine these periods separately and not mechanically extend the holiday scheme. It prepares the dates, duties, supervision and proof of enrolment, then has the formalities and payroll checked. This clarification prevents the informal label “student job” from concealing different obligations throughout the relationship.
Points to prepare
- Chosen scheme and conditions checked.
- Contract and procedures before starting work organised.
- Correct pay scale, age and period.
- Hours and end-of-contract documents tracked.
Frequently asked questions
Can every student be paid 80% of the minimum?
No. This benchmark belongs to the school holiday scheme and depends on the applicable conditions. The student fixed-term contract must be examined separately.
Is an extension automatic?
No. Check the duration, period and status limits before any new engagement.
Useful terms in this guide
Questions to ask the professional
- Which contract matches the planned dates and duties?
- Which formalities and remuneration apply to this situation?
To clarify the scope of your request, also consult our file on payroll and social administration.
And for your situation?
To prepare for a student’s arrival, provide the dates, planned hours and proof of status before the first day. Ask the professional to confirm the scheme, formalities and remuneration setup. Search our directory for the professional suited to your needs, then ask them for an engagement and a detailed quote.
Sources and verification
References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.
- Guichet.lu — contrat d’étudiant pendant les vacances
- Guichet.lu — CDD pour élèves et étudiants
- Guichet.lu — salaire social minimum et indexation
This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.
Your next step
A specific need deserves the right contact
Accounting, taxation, company formation or payroll: prepare your questions, then search the directory for the professional who can review your situation. Check their assignments and status before entrusting them with your file.