The student contract

The student contract

The summer period will soon arrive, and it is an opportunity for many pupils and students to discover the world of work. For a maximum of 2 months per year, they can acquire initial professional experience. For the employer, the recruitment of pupils/students constitutes an opportunity to replace staff on vacation.

During the same calendar year (from January 1 to December 31), a pupil/student can be hired for a maximum period of 2 months or 346 hours during school holidays.

The employer who decides to recruit a pupil/student during school holidays must establish an employment contract.

The employment contract must be established:

• in writing;

• individually for each pupil/student;

• at the latest when the pupil/student starts working;

• in three copies, one of which is kept by the employer and the second copy is given to the pupil/student.

The employer sends the 3rd copy to the Labor and Mines Inspectorate (ITM), with a copy of the identity card of the pupil/student concerned, within 7 days of the start of work.

The employer must declare the student's entry to the Social Security Center (CCSS).

The pupil/student is then affiliated solely under accident insurance. The employer therefore only contributes to cover accident risk and does not have to pay contributions for health insurance and pension insurance.

At the request of the employer, salaries allocated to the pupil/student employed during school holidays are exempt from taxation if they do not exceed 16 euros per hour. In this case, the pupil/student must not submit a tax slip to the employer.

For this purpose, the employer must send to the RTS office competent for its headquarters, a request for exemption from withholding tax for the remuneration of the pupil/student.

The employer must also provide a copy of the pupil's/student's school certificate.

If the salary paid exceeds 16 euros per hour, the remuneration paid is subject to withholding tax. The pupil/student must therefore submit a tax withholding slip to the employer.

Below is the scale by age.