Number of Days of Paid Annual Leave in Luxembourg

1. The legal minimum: 26 working days

Article L.233-4 of the Luxembourg Labour Code sets paid annual leave entitlement at at least 26 working days per year of work. This minimum applies to all private-sector employees, regardless of age, seniority or type of contract (open-ended, fixed-term, part-time).

This floor is a matter of public order: no employer may derogate downwards, even with the employee's consent. A collective agreement or individual employment contract may, however, provide for a higher number of days.

2. Definition of working days

Under article L.233-5, working days are all calendar days except Sundays and public holidays. This is a broad definition: Saturday is therefore a working day under the Labour Code, which distinguishes "working days" (jours ouvrables) from "business days" (jours ouvrés, which exclude Saturday).

Impact of working-time organisation

The weekly distribution of working time directly affects how leave days are counted:

3. Entitlement accrual and pro-rata calculation

Seniority condition

The right to take leave arises after three months of uninterrupted service with the same employer (Art. L.233-6). This means an employee hired on 1 January may only request leave from 1 April onwards.

Pro-rata calculation

For the first year of employment or when a contract ends mid-year, leave is calculated on a pro-rata basis (Art. L.233-7 and L.233-12):

• entitlement accrues at one-twelfth per complete month worked;
• any fraction of a month exceeding 15 calendar days counts as a full month.

4. Special categories and additional entitlements

Adolescents (under 18)

Article L.344-16 provides adolescents with a specific minimum of 25 working days, unless a collective agreement provides more. This text predates the increase of the general minimum to 26 days. In practice, the general minimum under article L.233-4 (26 days), being more favourable, applies to adolescents.

Disabled employees, war invalids and work-accident victims

These employees are entitled to 6 additional working days per year, bringing their total statutory minimum to 32 days (Art. L.233-4).

Mine workers

Manual and technical workers in mines are entitled to 3 additional working days per year, for a minimum of 29 days (Art. L.233-4).

5. Scheduling and carrying over leave

Employer's authority over dates

The employer sets leave dates taking into account business needs and, where possible, the employee's preferences. Collective closures may be imposed. Where persistent disagreement arises, the Labour and Mines Inspectorate (ITM) may be consulted.

Carry-overs and untaken leave

As a general rule, annual leave must be taken within the reference year (calendar year). Carry-over to the following year is not an automatic employee right: it must result from mutual agreement or from an impossibility attributable to the employer. Collective agreements may provide more favourable carry-over rules.

6. End of contract: compensation for untaken leave

When a contract ends and the employee has not used all accrued leave, a compensatory indemnity must be paid upon departure (Art. L.233-12). It is calculated on the basis of the daily salary corresponding to the untaken days.

Conversely, if the employee has taken more leave than accrued at the time of termination, the employer may, within certain limits, make a deduction from the final settlement.