The Labour Code requires a register of the start, end and length of daily working time, available to the ITM on request (Art. L.211-29), and flexitime requires an exact count of hours worked (Art. L.211-8). LuxApps Pointage applies these rules to every day and keeps the evidence.
| Rule | Reference | What the tool does |
|---|---|---|
| Register: start, end and length of daily work, extensions, Sunday, public holiday and night hours, related pay | L.211-29 | Register kept continuously, ITM export in one click |
| Normal hours: 8 h a day, 40 h a week | L.211-5 | Basis for calculating overtime |
| Maximum: 10 h a day (2 h overtime at most), 48 h a week | L.211-12 | Alert before the limit, configurable block |
| Reference period: 4 months max, up to 12 by collective agreement; without one, delegation consultation and ITM notification | L.211-6 | Counters smoothed over the period, end-of-period alert |
| POT: at least one month, published 5 days ahead at the latest; period, normal hours, closures, holidays, leave, 44-hour rest | L.211-7 | POT generated from the schedule, published and timestamped |
| Overtime over a reference period: beyond 12.5 % (1 to 3 months) or 10 % (3 to 4 months) of normal monthly hours | L.211-7 | Thresholds calculated automatically |
| Flexitime: set up by collective agreement, agreement or delegation agreement; exact count required | L.211-8 | Core and flexible bands, credit and debit balances, carry-overs |
| Rule | Reference | What the tool does |
|---|---|---|
| Definition: any hour beyond 8 h a day or 40 h a week | L.211-22 | Automatic qualification |
| Limited cases (perishable goods, inventories, balance sheets, deadlines, public interest); prior ITM request with delegation opinion, via MyGuichet; simple notification in emergencies, normal procedure beyond 3 days a month | L.211-23, Guichet | Request workflow, opinion attached, authorisation tracked, check that hours worked are covered |
| Compensation: 1 h 30 rest per hour, or time savings at the same rate; pay at 140 % only if time off is impossible or on leaving; the 140 % is tax-exempt | L.211-27 | Time off by default, switch to pay traced, time savings account fed |
| Senior executives: outside the overtime regime, cumulative criteria | L.211-3, L.211-27 | Dedicated profile without overtime calculation, rest still tracked |
| Rule | Reference | What the tool does |
|---|---|---|
| Daily rest: 11 consecutive hours; break beyond 6 h, only one unpaid, any length | L.211-16 | Checked at every punch, configurable automatic break |
| Weekly rest: 44 uninterrupted hours, Sunday included where possible; otherwise 1 day off per 8 weeks, 6 a year at most | L.231-11 | Weekly check, compensatory days generated |
| Sunday: banned in principle with exceptions; 70 % premium; a full day of compensatory rest beyond 4 h, half a day otherwise; specific rules for hospitality and agriculture | L.231-7 | Premiums and compensatory rest generated |
| Retail since 1 January 2026: up to 8 h per Sunday up to 30 staff, 4 h above unless a collective agreement says otherwise | Bill 8456 | Cap based on headcount on the previous 31 December |
| Public holidays: 11 statutory days including Europe Day (9 May); work paid at 100 % extra; a holiday on a Sunday = compensatory day off | L.232-2 et s. | Statutory calendar built in, automatic compensatory days |
| Night: 10 p.m. to 6 a.m.; night worker from 3 h a night or over a quarter of annual time; no statutory premium outside collective agreements | L.211-14 | Automatic qualification, configurable agreement premiums |
| Rule | Reference | What the tool does |
|---|---|---|
| Part time: hours and pattern set in the contract; extra hours by mutual agreement, refusal is not misconduct; beyond 20 % they become overtime | L.123-1 et s. | 20 % check, employee consent traced |
| Young workers: 8 h a day, 40 h a week; night work banned 8 p.m. to 6 a.m. (exceptions to 10 p.m.), midnight to 4 a.m. always banned | L.344-7, L.344-15 | Age-based rules, computed from LuxApps |
| Pregnant or breastfeeding employees: exemption from night work on request, overtime cannot be imposed | L.333-1, L.333-2, L.336-1 | Protected profile, visible to HR only |
| Gradual return to work on therapeutic grounds: prior CNS decision | Art. 14bis CSS | Reduced hours and dedicated tracking |
| Workers posted to Luxembourg: social badge, punches (start, end, daily length) kept available | L.142-2, L.142-3 | Export of punches per posted worker |
| Rule | Reference | What the tool does |
|---|---|---|
| Annual leave: 26 working days minimum | L.233-4 | Accrual, counters, carry-overs |
| Special leave: birth 10 days, marriage 3, moving 2 (every 3 years), death 1 to 5, carer 5, force majeure 1 | L.233-16 | Preconfigured absence types with supporting document |
| Family leave: 12, 18 or 5 days depending on the child’s age | L.234-52 | Counter per child |
| Time savings account: optional, only by collective or cross-industry agreement; fed by overtime, flexitime balances, compensatory rest, agreed leave | L.235-1 et s. | Time savings module, configurable cap |
| Telework: agreement of 20 October 2020, generally binding since the Grand-Ducal regulation of 22 January 2021; working-time rules apply, overtime to be framed | ITM | Remote clocking, qualified place of work |
| Disconnection: mandatory regime when digital tools are used, by collective agreement, agreement or with the delegation; administrative fine from 4 July 2026 | L.312-9, L.312-10 | Disconnection windows, out-of-hours alerts, report |
The ITM may demand all books and registers (L.614-4) and impose fines of EUR 25 to 25,000 if its orders are ignored (L.614-13, cited by the administrative court on 6 December 2022, no. 45578). On the criminal side, Article L.211-36 provided, for cases tried in 2024, a fine of EUR 251 to 15,000, doubled for a company. On 29 February 2024 the Luxembourg district court fined a manager EUR 2,500 and his company EUR 10,000 for overtime without an ITM request.
What the tool does: the register and the inspection file are generated in one export, and every overtime hour is linked to its authorisation.
For a Luxembourg employer, time records also count days worked outside Luxembourg, which determine cross-border workers’ taxation and social security.
| Rule | Threshold |
|---|---|
| Tax, Belgian residents | 34 days a year outside Luxembourg |
| Tax, French residents | 34 days (since 2023) |
| Tax, German residents | 34 days (since 2024) |
| Social security, framework agreement | telework in the country of residence between 25 % and under 50 %, if both states signed; since 1 July 2023 for 5 years |
The tool keeps a counter per employee and per country, alerts as thresholds approach and produces the supporting documents.
Articles checked against ITM and Guichet.lu guidance. This summary describes a general framework: for a high-stakes case, validation by an employment lawyer or a DPO is still recommended.
Sources: Labour Code (Legilux) · ITM, working time · Guichet.lu, overtime · CJUE C-55/18
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