Key facts
- 26 working days of paid leave a year at least, whatever the employee's age (Art. L.233-4); part-time: 26 × (weekly hours ÷ 5) hours.
- First year and year of leaving: one twelfth of annual leave per full month, i.e. 2.167 days; leave can be taken after 3 months of uninterrupted work.
- Carry-over: to 31 March if the employer refused the leave for business reasons; without encouragement from the employer, untaken days are not lost.
- 11 public holidays; in 2026, 9 May, 15 August, 1 November and 26 December fall at a weekend: 4 compensatory days.
- Birth: 10 days (80 hours) for the father or second parent, within 2 months; the State reimburses the employer from the 17th hour.
- Untaken leave: never paid out during the contract, only when the employment relationship ends (Art. L.233-18).
How many days of paid leave in Luxembourg?
At least 26 working days per calendar year, whatever the employee's age (Art. L.233-4 of the Labour Code, since 1 January 2019). Working days (jours ouvrables) are all calendar days except Sundays and public holidays, and a week of leave counts as 5 days (Art. L.233-5). For part-time staff, the Labour and Mines Inspectorate (Inspection du travail et des mines, ITM) pro-rates leave in hours: 26 × (weekly hours ÷ 5).
| Situation | Entitlement | Reference |
|---|---|---|
| Full-time | 26 working days | Art. L.233-4 |
| Part-time, 20 hours a week | 104 hours | ITM |
| Part-time, 32 hours a week | 166.4 hours | ITM |
| Recognised disabled employee, war invalid, victim of an accident at work | 6 extra working days, paid by the State | Art. L.233-4 |
| Mine workers (mines et minières) | 3 extra working days | Art. L.233-4 |
| Employee deprived of the 44-hour weekly rest, as found by the ITM | 6 extra working days | Art. L.231-11 |
| Work organisation plan (POT) outside a collective agreement | 1.5, 3 or 3.5 days depending on the reference period | Art. L.211-6 |
| Hotels and restaurants (Horeca), agriculture or wine-growing, at least 20 Sundays worked in the year | 2 extra days, instead of the 70% Sunday premium | Art. L.231-7 |
Holiday pay equals the average daily pay of the 3 months before the leave (12 months if pay varies widely), including regular overtime according to the ITM (Art. L.233-14). An employee who works during their leave loses this holiday pay (Art. L.233-15).
How is leave calculated in the first year and on leaving?
In the first year and the year of leaving, the employee earns one twelfth of annual leave per full month of work, i.e. 2.167 days (Art. L.233-7 and L.233-12). A part-month of more than 15 calendar days counts as a full month, and a fraction of a leave day of more than half a day counts as a full day.
Example: a full-time employee hired on 10 March 2026 has 10 months in 2026, the part-month of March (22 days) counting as a full month. Their 2026 leave is 10 × 26 ÷ 12 = 21.67 days, rounded to 22 days.
- Waiting period: leave can be taken after 3 months of uninterrupted work with the same employer (Art. L.233-6). A fixed-term contract of 3 months or less allows pro rata leave to be taken from the first day.
- Unjustified absences: leave may be refused while they exceed 10% of the working time elapsed; sickness, authorised absences, force majeure, public holidays and lawful strikes are not unjustified absences.
- Leaving: untaken leave is paid on departure, including when the contract ends automatically after very long sickness. During the contract, the employee cannot waive leave, even in return for payment (Art. L.233-18).
Who sets the dates and how long can leave be carried over?
Leave is set according to the employee's wishes, unless business needs or other employees' justified wishes prevent it. At the employee's request, dates are set at least one month in advance; if leave is split, one part must cover at least 2 calendar weeks (Art. L.233-8 and L.233-10). The employer's silence is not consent: an employee who leaves without approval risks an unjustified absence (ITM). Collective leave is set by agreement with the staff delegation, or failing that with the employees, and notified during the first quarter at the latest.
| Case | Possible carry-over |
|---|---|
| Leave refused for business reasons | exceptionally until 31 March of the following year (Art. L.233-10) |
| Pro rata leave of the first year | at the employee's request, until 31 December of the following year according to the ITM |
| Leave not taken when maternity or parental leave begins | carried over within the statutory time limits (Art. L.332-3 and L.234-47) |
| Leave prevented by sickness | may be carried over under European case law; no Luxembourg text sets a maximum period, and the Court of Justice of the European Union has accepted a 15-month limit |
Untaken days are only lost if the employer proves that it enabled the employee to take them: encouraging them, formally if necessary, and informing them in good time that the days will be lost at the end of the period (ITM, Court of Justice judgments C-684/16 and C-214/16). Conversely, a payslip showing a carried-over balance counts as consent to the carry-over, according to the case law cited by the ITM.
If the employee falls ill during leave, the days covered by a medical certificate do not count as leave: the employee hands in the certificate within 3 working days if in Luxembourg, or informs the employer as quickly as possible if abroad, and new dates are agreed jointly (Art. L.233-11). See also the Sick leave page.
Public holidays 2026 in Luxembourg: list and compensatory days
Luxembourg has 11 statutory public holidays (Art. L.232-2). In 2026, 4 of them fall on a Saturday or Sunday: an employee working Monday to Friday is entitled to 4 compensatory days.
| Public holiday | Date | Compensatory day for a Monday to Friday week |
|---|---|---|
| New Year's Day | Thursday 1 January | no |
| Easter Monday | Monday 6 April | no |
| 1 May | Friday 1 May | no |
| Europe Day | Saturday 9 May | yes |
| Ascension Day | Thursday 14 May | no |
| Whit Monday | Monday 25 May | no |
| National Day (Grand Duke's birthday) | Tuesday 23 June | no |
| Assumption Day | Saturday 15 August | yes |
| All Saints' Day | Sunday 1 November | yes, compulsorily as time off |
| Christmas Day | Friday 25 December | no |
| 26 December | Saturday 26 December | yes |
- Holiday on a Sunday, or two holidays on the same day: a compensatory day off within 3 months, compulsorily as time off, with no payment in lieu (Art. L.232-3).
- Holiday on a day not normally worked, such as Saturday or a part-timer's day off: a compensatory day within the following 3 months; if operations do not allow it, before the end of the year, and for November and December holidays, within the first 3 months of the following year. It is only paid if business needs prevent it from being granted (Art. L.232-6).
- Part-time: 88 public holiday hours a year for 40 hours a week, pro-rated, i.e. 44 hours for 20 hours a week (ITM).
- Sickness: a public holiday that falls during sickness on a normal working day gives no extra day; on a non-working day, it gives a day of leave to be granted within 3 months (ITM).
As with leave, the employer must make sure the compensatory day is taken in time, otherwise it is not lost (ITM). Plan for 5 compensatory days in 2027. Pay for hours worked on a public holiday is explained on the From time clock to payroll page.
Birth, sick child, bereavement, marriage: which special leave applies?
Special leave (congés extraordinaires) is paid by the employer, with no waiting period, and taken when the event occurs, except birth leave and leave for taking in a child for adoption (Art. L.233-16). The State reimburses some of it.
| Event | Length | Key points |
|---|---|---|
| Birth, for the father or second parent | 10 days (80 hours) | within 2 months; 2 months' written notice; the State reimburses from the 17th hour, on request within 5 months |
| Taking in a child under 16 with a view to adoption | 10 days | unless adoption leave is taken |
| Marriage; registered partnership | 3 days; 1 day | marriage of a child: 1 day per parent |
| Bereavement | 5 days (minor child); 3 days (spouse, partner or first-degree relative); 1 day (second-degree relative) | relatives of the employee, their spouse or partner |
| Moving house | 2 days per 3-year period | with the same employer, unless the move is for work |
| Force majeure (illness or accident of a relative) | 1 day (8 hours) per 12 months | the State reimburses 50%, on request within 6 months |
| Carer's leave | 5 days (40 hours) per 12 months | medical certificate by the 3rd day; the State reimburses 50% |
| Family leave (sick child under 18) | 12 days (under 4); 18 days (4 to under 13); 5 days (13 to 18, hospitalisation) | entitlement per age band; reimbursed 100% by the Employers' Mutual Insurance Scheme |
| Maternity | 8 weeks before and 12 weeks after childbirth | benefit from the National Health Fund (Caisse nationale de santé, CNS) |
| Parental leave | 4 or 6 months full-time, per parent and per child | allowance from the Children's Future Fund (Caisse pour l'avenir des enfants, CAE) |
A special leave day that falls on a Sunday, a public holiday or a non-working day moves to the next working day; it interrupts ordinary leave in progress, but is not due if the event occurs during sickness. Family leave is treated as incapacity for work: the employee is protected against dismissal, except for serious misconduct, and the employer reports it to the Joint Social Security Centre (Centre commun de la sécurité sociale, CCSS) as incapacity of the "family reasons" type. The full-time parental leave allowance has ranged from €2,771.33 to €4,618.88 gross a month since 1 June 2026 (€2,703.74 to €4,506.23 on 1 January 2026).
Leave register: what evidence should you keep?
The employer keeps a leave register, as a book or file, and shows it to the ITM (Art. L.233-17). In a dispute, it is up to the employer to prove, through this register, the leave granted. Guichet.lu recommends recording for each leave the employee's name, dates and length, approval date and approver, type of leave and supporting document, special leave included. Also keep a record of your written reminders about leave balances: without it, untaken days build up until the employee leaves.
| Breach | Penalty |
|---|---|
| Annual leave, leave register included | fine of €251 to €5,000 and imprisonment of 8 days to 1 month, or either penalty (Art. L.233-20) |
| Public holidays | imprisonment of 8 days to 3 months and a fine of €251 to €50,000, or either penalty (Art. L.232-13) |
| Dismissal linked to a request for special leave, during pregnancy or during parental leave | null and void (Art. L.233-16, L.337-1 and L.234-47) |
An employee can claim unpaid holiday pay or public holiday pay for 3 years (Art. L.221-2).
Common mistakes
- Showing a carried-over balance on the payslip without reservation: the courts treat it as consent to the carry-over.
- Treating leave as lost on 31 December or 31 March without having informed and encouraged the employee in writing.
- Paying out leave during the contract or letting an employee "sell" days: this is prohibited except when the contract ends.
- Forgetting weekend public holidays (4 in 2026, 5 in 2027), or paying for a Sunday holiday instead of granting it as time off.
- Misapplying special leave: granting it during sickness, not interrupting ordinary leave, or not moving a day that falls on a Sunday or non-working day.
- Thinking in days for part-time staff: annual leave and public holidays are pro-rated in hours.
Your checklist
- Keep the leave register up to date: ordinary, extra and special leave, and compensatory days for public holidays.
- Reply in writing to every request and set dates at least one month in advance when the employee asks.
- Set collective leave with the staff delegation and announce it during the first quarter.
- Inform each employee in writing, in good time, of their balance and the date on which untaken days will be lost, then keep the evidence.
- Grant the 4 compensatory days for the 2026 public holidays, the one for 26 December by the first quarter of 2027 at the latest if business needs require.
- Re-credit leave days covered by a medical certificate and agree on new dates.
- Claim reimbursement from the State electronically: within 5 months for birth leave, within 6 months for force majeure and carer's leave.
- Pay untaken days on departure, calculated at one twelfth per full month for the current year.
How Luxapps helps
FXP, for accounting firms (fiduciaires) and their clients, and MySafeBox, for businesses that run payroll in-house, keep leave balances and requests online and carry them into payroll without re-keying.
Balances, online requests and approval, team calendar; every action is logged.
FXP and MySafeBoxOn the web and mobile, employees check their balances and submit their requests.
FXP and MySafeBoxDocument templates, electronic signature and targeted distribution with acknowledgement of receipt; documents encrypted with AES-256 and archived for 10 years.
FXP and MySafeBoxApproved absences feed the month's payroll variables, checked and approved by the accounting firm or payroll department before they are sent to the payroll engine.
FXPFrequently asked questions
At least 26 working days per calendar year, whatever the employee's age (Art. L.233-4 of the Labour Code). Recognised disabled employees, war invalids and victims of accidents at work get 6 extra days. For part-time staff, the entitlement is calculated in hours: 26 × (weekly hours ÷ 5), i.e. 104 hours for 20 hours a week.
Not automatically. Carry-over to 31 March applies to leave refused for business reasons, and sickness, maternity and parental leave also justify a carry-over. According to the ITM and the Court of Justice of the European Union, days are only lost if the employer proves that it encouraged the employee to take them and informed them in good time that they would be lost.
The employee is entitled to a compensatory day off. For a holiday falling on a Sunday, the day is granted within 3 months, compulsorily as time off (Art. L.232-3). For a holiday falling on a non-working day such as Saturday, it is granted within the following 3 months or, if operations do not allow it, before the end of the year, and it is only paid if business needs prevent it from being granted (Art. L.232-6). In 2026, this applies to 9 May, 15 August, 1 November and 26 December.
The father or second parent is entitled to 10 days, i.e. 80 hours for a full-time employee, to be taken within 2 months of the birth, in one go or in several parts as the employee wishes, unless business needs prevent it. The employee gives the employer 2 months' written notice, with the certificate stating the expected date of birth; failing agreement, the leave is taken in one go immediately after the birth. The State reimburses the employer from the 17th hour, on an electronic request within 5 months.
Family leave is 12 days per child under 4, 18 days from 4 to under 13, and 5 days from 13 to 18 in the case of hospitalisation. It is an entitlement per age band, not an annual one, and the two parents may not take it at the same time. As it is treated as incapacity for work, it is reimbursed 100% by the Employers' Mutual Insurance Scheme.
Yes: days covered by a medical certificate do not count as leave (Art. L.233-11 of the Labour Code). The employee hands in the certificate within 3 working days if in Luxembourg, or informs the employer as quickly as possible if abroad. New dates are agreed jointly.
Official sources
- Labour Code, consolidated version of 26 July 2026, Art. L.232-1 et seq. and L.233-1 et seq. (Legilux, in French)
- ITM, FAQ D8a1: length of leave (in French)
- ITM, FAQ D8a4: leave and part-time work (in French)
- ITM, FAQ D8a25: the employer's duty to ensure leave is taken (in French)
- ITM, FAQ D8b6: carry-over period for sickness (in French)
- ITM, FAQ D8b7: tacit carry-over (in French)
- ITM, FAQ D9a11: public holidays and part-time work (in French)
- Guichet.lu, special leave (in French)
- Guichet.lu, leave register (in French)
- General Inspectorate of Social Security (IGSS), social parameters on 1 June 2026 (in French)
This guide sets out the general rules in force on 5 October 2026. It is not legal advice for your situation (collective agreement, sector, employee status).