{"id":1183,"date":"2024-06-19T12:19:00","date_gmt":"2024-06-19T12:19:00","guid":{"rendered":"https:\/\/omnitrust.lu\/le-contrat-etudiant\/"},"modified":"2026-03-18T14:24:37","modified_gmt":"2026-03-18T14:24:37","slug":"student-employment-contract","status":"publish","type":"post","link":"https:\/\/www.omnitrust.lu\/en\/blog\/le-contrat-etudiant\/","title":{"rendered":"Le contrat \u00e9tudiant"},"content":{"rendered":"<p><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"font-size: 18px;\">La p\u00e9riode estivale ne va plus tarder \u00e0 arriver, et c\u2019est l\u2019occasion <span style=\"background-color: white;\"><span style=\"color: black;\">pour beaucoup d\u2019\u00e9l\u00e8ves et \u00e9tudiants de d\u00e9couvrir le monde du travail. Durant\u00a02 mois par an maximum, ils peuvent acqu\u00e9rir une premi\u00e8re exp\u00e9rience professionnelle. Pour l\u2019employeur, le recours \u00e0 des \u00e9l\u00e8ves\/\u00e9tudiants constitue une opportunit\u00e9 pour remplacer du personnel en vacances.<\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"font-size: 18px;\"><span style=\"background-color: white;\"><span style=\"color: #222222;\">Au cours d\u2019une m\u00eame ann\u00e9e civile (du 1<\/span><sup><span style=\"color: #222222;\">er<\/span><\/sup><span style=\"color: #222222;\">\u00a0janvier au 31 d\u00e9cembre), un \u00e9l\u00e8ve\/\u00e9tudiant peut \u00eatre embauch\u00e9 pour une\u00a0dur\u00e9e maximale de 2 mois ou de 346 heures pendant les vacances scolaires.<\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"font-size: 18px;\"><span style=\"background-color: white;\"><span style=\"color: #222222;\">L\u2019employeur qui d\u00e9cide de recruter un \u00e9l\u00e8ve\/\u00e9tudiant\u00a0pendant les vacances scolaires<\/span>\u00a0<span style=\"color: #222222;\">doit \u00e9tablir un contrat d\u2019engagement.<\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"font-size: 18px;\"><span style=\"background-color: white;\"><span style=\"color: #222222;\">Le contrat d&rsquo;engagement doit \u00eatre \u00e9tabli :<\/span><\/span><\/span><\/span><\/p>\n<ul>\n<li><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"font-size: 18px;\"><span style=\"background-color: white;\"><span style=\"color: #222222;\">par \u00e9crit\u00a0;<\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"font-size: 18px;\"><span style=\"background-color: white;\"><span style=\"color: #222222;\">individuellement\u00a0pour chaque \u00e9l\u00e8ve\/\u00e9tudiant ;<\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"font-size: 18px;\"><span style=\"background-color: white;\"><span style=\"color: #222222;\">au plus tard\u00a0au moment de l\u2019entr\u00e9e en service\u00a0de l\u2019\u00e9l\u00e8ve\/\u00e9tudiant ;<\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"font-size: 18px;\"><span style=\"background-color: white;\"><span style=\"color: #222222;\">en triple exemplaire\u00a0dont un est conserv\u00e9 par l\u2019employeur et le 2<sup>e<\/sup>\u00a0exemplaire est remis \u00e0 l\u2019\u00e9l\u00e8ve\/\u00e9tudiant.<\/span><\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"font-size: 18px;\"><span style=\"background-color: white;\"><span style=\"background-color: white;\"><span style=\"color: #222222;\">L\u2019employeur\u00a0transmet le 3<\/span><\/span><sup><span style=\"background-color: white;\"><span style=\"color: #222222;\">e<\/span><\/span><\/sup><span style=\"background-color: white;\"><span style=\"color: #222222;\">\u00a0exemplaire \u00e0 l\u2019I<\/span><\/span><span style=\"color: black;\">nspection du travail et des mines<\/span><span style=\"background-color: white;\"><span style=\"color: #222222;\">\u00a0(ITM), avec une copie de la carte d\u2019identit\u00e9 de l\u2019\u00e9l\u00e8ve\/\u00e9tudiant concern\u00e9, dans<\/span><span style=\"color: black;\"> les\u00a0<\/span><span style=\"color: #222222;\">7 jours\u00a0qui suivent le d\u00e9but du travail.<\/span><\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"font-size: 18px;\"><span style=\"background-color: white;\"><span style=\"color: #222222;\">L\u2019employeur doit d\u00e9clarer l&rsquo;entr\u00e9e de l&rsquo;\u00e9tudiant<\/span><span style=\"color: black;\">\u00a0aupr\u00e8s du Centre commun de s\u00e9curit\u00e9 sociale\u00a0<\/span><span style=\"color: #222222;\">CCSS).<\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"font-size: 18px;\"><span style=\"background-color: white;\"><span style=\"color: #222222;\">L\u2019\u00e9l\u00e8ve\/\u00e9tudiant est alors affili\u00e9 au seul titre de l\u2019assurance accident. L\u2019employeur ne cotise donc que pour assurer le risque accident et n\u2019a pas \u00e0 verser de cotisations pour l\u2019assurance maladie et l\u2019assurance pension.<\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"font-size: 18px;\"><span style=\"background-color: white;\"><span style=\"color: #222222;\">Sur demande de l&#8217;employeur, les salaires attribu\u00e9s \u00e0 l&rsquo;\u00e9l\u00e8ve\/\u00e9tudiant occup\u00e9 pendant les vacances scolaires sont\u00a0exempt\u00e9s d\u2019imposition\u00a0s\u2019ils ne\u00a0d\u00e9passent pas 16 euros par heure. Dans ce cas, l\u2019\u00e9l\u00e8ve\/\u00e9tudiant ne doit pas remettre de fiche d\u2019imp\u00f4t \u00e0 l\u2019employeur.<\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"font-size: 18px;\"><span style=\"background-color: white;\"><span style=\"color: #222222;\">\u00c0 cet effet, l&#8217;employeur doit faire parvenir au <\/span><span style=\"color: #000000;\">bureau RTS comp\u00e9tent\u00a0<\/span><span style=\"color: #222222;\">pour son si\u00e8ge, une demande de dispense de retenue d\u2019imp\u00f4t pour la r\u00e9mun\u00e9ration de l&rsquo;\u00e9l\u00e8ve\/\u00e9tudiant. <\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"font-size: 18px;\"><span style=\"background-color: white;\"><span style=\"color: #222222;\">L&#8217;employeur doit \u00e9galement fournir une\u00a0copie du certificat scolaire\u00a0de l&rsquo;\u00e9l\u00e8ve\/\u00e9tudiant.<\/span><\/span><\/span><\/span><\/p>\n<p><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"font-size: 18px;\"><span style=\"color: #222222;\">Si le salaire vers\u00e9\u00a0d\u00e9passe 16 euros de l\u2019heure, les r\u00e9mun\u00e9rations vers\u00e9es sont soumises \u00e0 la retenue \u00e0 la source. L&rsquo;\u00e9l\u00e8ve\/\u00e9tudiant doit donc remettre une fiche de retenue d&rsquo;imp\u00f4t \u00e0 l&#8217;employeur.<\/span><\/span><\/span><\/p>\n<p><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"font-size: 18px;\"><span style=\"color: #222222;\">Ci-dessous le bar\u00eame par \u00e2ge.<\/span><\/span><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>La p\u00e9riode estivale ne va plus tarder \u00e0 arriver, et c\u2019est l\u2019occasion pour beaucoup d\u2019\u00e9l\u00e8ves et \u00e9tudiants de d\u00e9couvrir le monde du travail. Durant\u00a02 mois par an maximum, ils peuvent acqu\u00e9rir une premi\u00e8re exp\u00e9rience professionnelle. Pour l\u2019employeur, le recours \u00e0 des \u00e9l\u00e8ves\/\u00e9tudiants constitue une opportunit\u00e9 pour remplacer du personnel en vacances. Au cours d\u2019une m\u00eame [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1329,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"service_lie":[29],"type_contenu":[25],"class_list":["post-1183","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","service_lie-rh_payroll","type_contenu-publication"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts\/1183","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/comments?post=1183"}],"version-history":[{"count":1,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts\/1183\/revisions"}],"predecessor-version":[{"id":1330,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts\/1183\/revisions\/1330"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/media\/1329"}],"wp:attachment":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/media?parent=1183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/categories?post=1183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/tags?post=1183"},{"taxonomy":"service_lie","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/service_lie?post=1183"},{"taxonomy":"type_contenu","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/type_contenu?post=1183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}