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2\/Pension reform<\/a><\/p>\n\n\n\n <\/p>\n\n\n\n 3\/Annual leave 2025: the end of the year is drawing near<\/a><\/p>\n\n\n\n <\/p>\n\n\n\n 4\/Residence and work permits for third-country nationals: new rules in preparation? <\/a><\/p>\n\n\n\n <\/p>\n\n\n\n 5\/Key points regarding French medical certificates<\/a><\/p>\n\n\n\n <\/p>\n\n\n\n 6\/Recruitment in 2025: the \u201cyoung employee\u201d bonus can be activated for the first time<\/a><\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n Two\u00a0bills currently under discussion have recently been amended again by the government: one aiming to extend Sunday working hours to 8 hours, and the other to revise retail opening hours.<\/p>\n\n\n\n Currently capped at 4 hours, Sunday working time may be extended to 8 hours, which would constitute an absolute limit that could not be exceeded. This measure seeks to offer greater flexibility to businesses while responding to requests from certain employees.<\/p>\n\n\n\n The proposed arrangements vary depending on company size:<\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n The bill also maintains the 70% wage premium for all hours worked on Sundays, in line with current provisions.<\/p>\n\n\n\n The new rules are scheduled to take effect on 1 January 2026<\/strong>.<\/p>\n\n\n\n The second bill proposes revised retail opening hours with the following provisions.<\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n back to table of contents<\/a><\/strong><\/p>\n\n\n\n In recent weeks, the pension reform has sparked significant public debate and strong reactions. Two draft bills were finally submitted to the Chamber of Deputies in mid-October. Among the proposed measures are the following:<\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n back to table of contents<\/a><\/strong><\/a><\/strong><\/p>\n\n\n\n As the year draws to a close, it is useful to recall the rules governing the deferral of paid annual leave. In principle, annual leave must be fully granted and taken within the current calendar year. However, in certain cases and under specific conditions, it may be carried over beyond 31 December.<\/p>\n\n\n\n By way of exception, annual leave may be carried over beyond 31 December of the current year in the following four cases:<\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n Nevertheless, the employer remains entitled to implement a more flexible system for carrying over annual leave (for example: unlimited carry-over of leave days from one year to the next; establishment of a time savings account).<\/p>\n\n\n\n When the employer records the carry-over of unused leave hours from one year to the next on payslips, this carry-over is presumed to be unlimited. Unused leave may then be taken up until 31 December.<\/p>\n\n\n\n However, the fact that the employer has granted a one-off carry-over of leave days until 31 March of the following year should not be interpreted as a company practice of systematically carrying over unused leave to the next year. <\/p>\n\n\n\n <\/a>back to table of contents<\/a><\/strong><\/strong><\/a><\/strong><\/p>\n\n\n\n A bill was submitted this summer to transpose European Directive (EU) 2024\/1233 into Luxembourgish law. The directive\u2019s primary aim is to simplify and harmonise procedures for residence and employment of third-country nationals within the European Union. Transposition is expected by 21 May 2026.<\/p>\n\n\n\n The bill outlines several key measures regarding the conditions for the issuance of permits and the rights of affected workers:<\/p>\n\n\n\n – Faster processing of applications<\/strong>, with a decision deadline of 90 days<\/strong> for complete permit requests, reduced from four months previously. An extension of 30 days is possible for complex cases.<\/p>\n\n\n\n – Simplified procedure for changing employer<\/strong>:<\/p>\n\n\n\n In Luxembourg, changing employer within the first two years of legal residence remains regulated.<\/p>\n\n\n\n It is subject to:<\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n After the two-year period, the worker may change employer freely.<\/p>\n\n\n\n – Greater protection for permit holders facing job loss:<\/strong>Unemployment consequently is not, in and of itself, grounds for permit withdrawal, provided the total duration does not exceed three months during the permit\u2019s validity. This period is extended to six months for third-country nationals who have held the permit for more than two years.<\/p>\n\n\n\n <\/a>back to table of contents<\/a><\/strong><\/strong><\/strong><\/a><\/strong><\/p>\n\n\n\n A major change now affects all insured persons who consult a doctor in France and are issued a medical certificate for sick leave. Since 1 September 2025<\/strong>, Luxembourg\u2019s National Health Fund (CNS) no longer accepts outdated, unsecured French forms.<\/p>\n\n\n\n In fact, as of 1 July 2025, only the secure Cerfa form is valid in France. It includes security features such as holograms and magnetic ink. From 1 September 2025, French Health Insurance rejects any older forms, and the CNS in Luxembourg applies the same rule for any sick leave certified in France.<\/p>\n\n\n\n As an employer, it is important to inform your staff so as to avoid rejection of certificates and reimbursement claims. Unfortunately, the employer\u2019s copy of the certificate does not allow verification of the form\u2019s validity, but the CNS will contact you if necessary.<\/p>\n\n\n\n <\/a>back to table of contents<\/a><\/strong><\/strong><\/strong><\/strong><\/a><\/strong><\/p>\n\n\n\n In 2025, a new bonus was introduced to support employees at the start of their careers. As the year draws to a close\u2014or even in 2026\u2014it is not too late to offer this benefit to your young recruits.<\/p>\n\n\n\n To recap, the bonus is 75% tax-exempt<\/strong> if the following conditions are met:<\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n Accordingly, the maximum annual bonus, based on full-time employment and eligible for exemption, is:<\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n\n\n\n The gross annual salary refers to remuneration before inclusion of benefits in cash and in kind during the tax year in which the young employee bonus is granted.<\/p>\n\n\n\n <\/a>back to table of contents<\/a><\/strong><\/strong><\/strong><\/strong><\/a><\/strong><\/p>\n\n\n\n <\/p>\n\n\n\n Would you like to receive the latest news concerning HR in Luxembourg directly in your inbox? Sign up for My HR Update: https:\/\/www.securex.lu\/#hr-update<\/a><\/p>\n\n\n\n
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\n\n\n\n1 – Upcoming changes to Sunday working regulations<\/strong><\/strong><\/h2>\n\n\n\n
![\"travail](\"https:\/\/securex.lu\/wp-content\/uploads\/2025\/10\/my-hr-update-1-1.jpg\")
<\/figure>\n\n\n\nSunday working hours<\/h3>\n\n\n\n
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Retail opening hours<\/h3>\n\n\n\n
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2 – Pension reform<\/strong><\/strong><\/h2>\n\n\n\n
![\"r\u00e9forme](\"https:\/\/securex.lu\/wp-content\/uploads\/2025\/10\/my-hr-update-2.jpg\")
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3 – Annual leave 2025: the end of the year is drawing near<\/strong><\/strong><\/h2>\n\n\n\n
![\"cong\u00e9s](\"https:\/\/securex.lu\/wp-content\/uploads\/2025\/10\/my-hr-update-3.jpg\")
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4 – Residence and work permits for third-country nationals: new rules in preparation? <\/strong><\/strong><\/h2>\n\n\n\n
![\"ressortissants](\"https:\/\/securex.lu\/wp-content\/uploads\/2025\/10\/my-hr-update-4.jpg\")
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5 – Key points regarding French Medical certificates<\/strong><\/strong><\/h2>\n\n\n\n
![\"certificats](\"https:\/\/securex.lu\/wp-content\/uploads\/2025\/10\/my-hr-update-5.jpg\")
<\/figure>\n\n\n\n6 – Recruitment in 2025: the \u201cyoung employee\u201d bonus can be activated for the first time <\/strong><\/strong><\/h2>\n\n\n\n
![\"prime](\"https:\/\/securex.lu\/wp-content\/uploads\/2025\/10\/my-hr-update-6.jpg\")
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