LUXEMBOURG
LUXEMBOURG MATERNITY AND PARENTAL LEAVE
Luxembourg maternity leave begins 8 weeks before the birth of the child and ends 8 weeks after or 12 weeks if the mother chooses to breastfeed the baby.
Each employee who has worked for a minimum of one year in Luxembourg, can request parental leave. The employee must have been registered with the social security 12 months before the beginning of the parental leave.
Parental leave can be either full time or part time
full time, the employee does not work for a period of 6 months and receives an payment of €1,710.90 net per month from the CNPF (Caisse Nationale des Prestations Familiales).
part time, for a period of 1 year the employee reduces working hours to 20 hours per week and receives an payment of €855.44 net per month from the CNPF. The employee continues to work for the employer and receives a salary for the part-time work.
A request must be made to the employer for parental leave at least 2 months before the beginning of maternity leave. Either parent who is working in Luxembourg can request parental leave. Part-time parental leave can be divided into two periods of 6 months each. The first parental leave must be taken directly after the maternity leave and the second parental leave must be taken before the child is 5 years old.
During full time parental leave, the employment contract of the employee is suspended and the employee will be paid directly by the CNPF.
CHILD ALLOWANCE
Each employee who is registered with the Luxembourg social security can apply for child allowance. Forms must be completed and send to the CNPF.
The amount of the monthly child allowance is as follows:
1 child: €185.60
2 children: €440.72
3 children: €802.74…
A tax credit will be paid in respect of each child on a monthly basis by the CNPF together with the child allowance. This amounts to € 76.88 per child per month.
SOCIAL SECURITY REIMBURSEMENT FOR TIME OFF DUE TO ILLNESS
Time off for family reasons (in case of illness of children): 2 days per year and per child. This can be extended to 52 weeks in the case of serious illness of the child.
The social security (Mutualité des Employeurs) will reimburse 80% of the gross salary of the employee to the employer including employer social security charges from the 1st recorded day of illness.
Time off for family reasons and illness during the trial period will be 100% reimbursed. The reimbursement is made by a credit against the social security invoice.
Conditions:
The employee must send the first original of his/her doctor’s certificate to the CNS and the second original to the employer, within 3 days of the illness commencing.
Caisse Nationale de Santé
125, route d'Esch
L-1471 Luxembourg
A certificate will not be requested by the CNS for a 1 day illness.
The employer must send a monthly declaration entitled "déclaration mensuelle d'incapacité de travail".
In case of illness, the employer has to pay the employee until the end of the month in which the 77th day of illness falls (over a period of 12 months). After that the CNS will pay the employee directly.
HOLIDAY ENTITLEMENTS FOR OTHER REASONS
1 day: death of one of the following relatives: grand-mother; grand-father; sister; brother; sister-in-law; brother-in-law.
2 days: for the father for the birth of his child; for the parents on the marriage of their child; for moving house.
3 days: death of one of the following relatives: mother; father; mother-in-law; father-in-law; daughter; son.
6 days: marriage of the employee.
When a bank holiday falls on a week-end, the employee can take another day off to compensate for it during the 3 months immediately following the bank holiday.
In 2011, three bank holidays fall on a week-end (1st January, 1st May, and 25th December)
DAYS OFF FOR TRAINING
Each employee can have 80 days off for Training during their career. However, the maximum number of days in this respect for a two year period is 20 days.
Conditions:
must be registered with the social security for a minimum of two years.
must be working in Luxembourg
This request for this must be made at least two months before the beginning of the training.
The “Ministère de l’éducation Nationale” validates the file, and confirms in a message the number of days which are acceptable.
After approval of the completed application, and upon successful completion of the training, the employer will receive a reimbursement of the gross salary and the employer’s social security charges.