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Temporary Work in Luxembourg

Legislative Aspects Temporary work is regulated by the law of May 19, 1994, requiring two authorizations. Temporary employment agencies must provide a financial guarantee for wage payment in case of default.

Permissible Uses of Temporary Work Temporary work is allowed for:

  • Replacing temporarily absent employees.
  • Seasonal employment.
  • Jobs where indefinite contracts are not typical.
  • Occasional tasks outside regular business activities.
  • Temporary surges in activity.
  • Urgent work to prevent accidents.

Triangular Relationship Temporary work involves a triangular relationship between the user company, temporary worker, and temporary employment agency. This requires two contracts:

  1. Placement Contract: Between ABAC Intérim SA and the user company, detailing conditions for the temporary worker.
  2. Mission Contract: Between ABAC Intérim SA and the temporary worker, outlining employment terms.

Legal Framework

  • Working Hours: Legal limit is 8 hours/day, 40 hours/week. Overtime allowed up to 2 hours/day and 8 hours/week, with a maximum of 10 hours/day and 48 hours/week.
  • Annual Leave: 26 working days per year, calculated at 2.167 days per month.
  • Minimum Wage: Refer to social parameters for the gross social minimum wage.
  • Additional Compensation:
    • Overtime: 40%
    • Night work (10 PM to 6 AM): 15%
    • Sundays: 70%
    • Legal holidays: 100%
  • Specific collective agreements apply during the mission period.

Affiliation to Luxembourg Social Security

When under contract, you are automatically affiliated with the Luxembourg Health Insurance Fund for the duration of your mission. Your contract serves as proof of affiliation.

Previously Worked in Luxembourg or Resident: Provide your Social Security number.

Never Worked in Luxembourg: ABAC will handle your registration. Send a copy of your valid passport or ID card (both sides). Social Security will issue a unique lifetime number.

Registration with Tax Administration (Tax Office)

Since January 1, 2022, temporary workers are automatically taxed at 10%. No tax card is issued.

Note: If your hourly rate is €25 or more, you will receive a tax card, regardless of residency status. Without submitting your tax card, Luxembourg’s Tax Code requires us to withhold 33% of your salary until we receive your tax slip.

Payslips & Contracts

Unless otherwise requested, documents will be sent via email to the address provided during registration. Return signed contracts within 48 hours.

Illness, Breakdown, Delay, or Accident

In case of delays, breakdowns, or travel accidents, inform your host company and your agency as soon as possible, ideally within the hour of your mission’s start. In case of illness, notify both your host company and your agency, ideally within the hour. A medical certificate must be issued on the first day of absence and received within three working days. Original certificates should be sent to the National Health Fund with your Luxembourg Social Security number. Compliance with deadlines is necessary for sick leave compensation.

Work Accident: Inform the company where you are on assignment and contact ABAC (employer) to complete the work accident form.

Medical Examination

The law requires a medical examination for all employment contracts. If you haven’t had one, inform us to schedule an appointment. If you have already undergone an exam for another company, provide a copy of your medical fitness certificate.

Note: Missing a medical appointment without a valid excuse and without canceling 48 hours in advance will result in a €75 deduction from your salary. A second missed appointment incurs an additional €75 deduction and possible contract termination for a serious reason (§14.1 of the collective agreement for temporary workers).

Timesheets

You are paid based on hours worked. Monthly timesheets are used to calculate your salary. Timesheets must be signed and stamped by the host company. Overtime, night hours, etc., are paid according to the applicable rate (legal or contractual).

Salary

All payments are made in euros via bank transfer to an account in your name, provided during registration (IBAN format with BIC). For accounts outside Luxembourg, a fee of €0.50 per transfer applies. Salaries are credited on the 15th of each month.

Advance Payment

Request an advance before the 28th of the month, paid on the last day of the month based on 60% of normal hours worked in the previous period, provided timesheets are submitted by the client. Advances are paid in euros via bank transfer to an account in your name (IBAN format with BIC).

Leave

Request leave 48 hours in advance from both your host company and your agency. Leave is recorded on timesheets and paid in addition to your weekly salary.

Questions?

For further inquiries, contact us via email or phone. We will be happy to assist you.

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