FIDUCIARY
LUXEMBOURG - PARIS - GENÈVE
The economic and social parameters in force in Luxembourg Current index rate (1 April 2022): 877.01 The index in effect until 31 March 2022 was 855.62 (index in effect since 1 october 2021). The index in effect until 1 January 2020 was 814.40 (index in effect since 1 August 2018). The ...
The Luxembourg pension system offers attractive options for workers who wish to take early retirement starting at age 60 or continue their career while receiving a pension. Here are the details regarding the conditions for early and statutory retirement pensions, as well as the rules for ...
A trial period is not compulsory when the employer draws up an employment contract. However, it may be necessary to stipulate the trial period in the contract in order to assess the employee's skills and to thus ascertain whether the employee is suitable for the job. During the trial ...
Fixed-term contracts (FTC) can be drawn up only for jobs that are not long term. The employer can draw up FTC in the following cases: Replacement contracts for maternity/paternity leave or for long-term illness; Seasonal employment; Situations requiring short-term employment (in the ...
Homeworking is a work organization that enables the employee to perform his work from home in a more flexible way, while guaranteeing his employer the proper performance of the employment contract. This way of working is the exception. More specifically, homeworking is characterized by the ...
Luxembourg is very competitive in terms of social contributions. In our article, discover the current rates of employer and employee social security contributions.
Paid leave is a period of rest during which the employee is released from all benefits vis-à-vis the employer with the continuation of his salary. Each employee is entitled to 26 days of leave per year or 2,16 days of leave paid per month. Some collective agreements allow the employee to benefit from additional days off.
An employee and an employer may decide to terminate their employment relationship through the termination of the employment contract by mutual agreement. Formalities and rights.
Wages are generally freely determined by the employer and the employee. However, there is a minimum wage calculated according to the professional qualification of the employee. We are talking about the minimum skilled or unskilled social wage.
The employee’s warning is a minor disciplinary sanction against an employee by an employer. However, there are certain rules that must be followed.
An employee who decides to leave his post may do so without notice if he justifies a serious fault committed by the employer.
An employer who decides to dismiss an employee who has not committed serious misconduct must give notice. In fact, the Labour Code provides for statutory notice, which applies mainly in the context of a contract of indefinite duration. The employer should ideally have notified a warning before the dismissal occurs.
Expertise
Précis de droit comptable et aspects fiscaux
April 2023, publication of the new edition of the Précis de Droit Comptable, by Denis Colin, manager of the Fiduciaire LPG