Statutory notice period
The minimum notice an employer must give. Contracts and collective agreements can lengthen it and only rarely shorten it, and the tenure bands are where cross-border assumptions usually go wrong.
Employer's dismissal with notice under the Labour Code. The employee's own resignation carries half these periods.
| Service | Employer notice | Runs |
|---|---|---|
| Under 5 years of service | 2 months | notice given before the fifteenth runs from the fifteenth of that month; given later, from the first of the next month |
| 5 to under 10 years | 4 months | same half-month rule |
| 10 years or more | 6 months | same half-month rule |
Employers of a hundred and fifty or more staff must hold a prior interview before any dismissal. Severance in addition to notice starts at five years of service.
Source: Licenciement avec préavis, durées L.124-3, Paperjam; Préavis et indemnité de départ, prise d'effet au 1er ou au 15, WageIndicator Luxembourg; Licenciement avec préavis, Les Frontaliers. Checked on 2026-07-27.
Minimum paid annual leave
The statutory floor for paid holiday. The counting basis matters as much as the number, since some laws count a six-day week and others count working days or calendar weeks.
26 working days per year.
A week of leave consumes at most five working days whatever the pattern, so the entitlement equals just over five weeks. It accrues at a twelfth per full month and can first be taken after three months of unbroken service. Disabled workers and some others hold six extra days.
Source: Congé légal annuel, 26 jours ouvrables, Guichet.lu, state portal; Congés annuels payés, Guichet.lu, state portal. Checked on 2026-07-27.
Probation limit
The longest trial period the law allows an employer to agree, together with the notice that applies while it runs.
| Group | Maximum |
|---|---|
| General employees | 2 weeks to 6 months |
| Employees paid above the indexed higher-qualification threshold | up to 12 months |
Notice while it runs: as many days as the trial has weeks for short trials, four days per month of trial otherwise, at least fifteen days and at most one month; no termination at all in the first two weeks.
Set in writing in the contract at hiring.
Source: Période d'essai, préavis pendant l'essai, WageIndicator Luxembourg; Préavis pendant la période d'essai, Les Frontaliers. Checked on 2026-07-27.
Employer social contributions
What the employer pays on top of gross salary into statutory schemes. Some countries charge a percentage of pay, others charge flat amounts, and a single headline rate hides caps, regional rules and industry-rated items.
Figures apply for 2026.
| Scheme | Rate, per cent of pay | Charged on |
|---|---|---|
| Pension insurance, employer shareRaised from eight per cent by the pension reform law of December 2025; the state pays a matching third share. | 8.5 | pay up to 13,856.65 EUR per month |
| Health and maternity insurance, employer share | 3.05 | pay up to 13,856.65 EUR per month |
| Accident insuranceBase rate, modulated by a bonus-malus factor between 0.85 and 1.5 on the employer's record. | 0.65 | pay up to 13,856.65 EUR per month |
| Occupational health service | 0.14 | pay up to 13,856.65 EUR per month |
| Employers' mutual insurance for sick payFinances the continued wage the employer owes during illness. | varies | between 0.23 and 2.66 per cent by absenteeism class, on the same capped base |
| Sum of the shares aboveThe ceiling is five times the minimum social wage and moves with wage indexation; the figure shown follows the mid-2026 index tranche. The dependency-insurance contribution has no employer share. | 12.34 |
Employees carry 12.95 per cent themselves after the 2026 pension rise, withheld from gross; family benefits are tax-financed.
Source: Taux de cotisation sociale 2026, Pixie.lu, citing CCSS; Répartition employeur salarié 2026, Pixie.lu, citing CCSS; Plafond mensuel après tranche indiciaire 2026, LetzBusiness. Checked on 2026-07-27.