{"id":8333,"date":"2026-07-13T14:01:46","date_gmt":"2026-07-13T12:01:46","guid":{"rendered":"https:\/\/securex.lu\/?p=8333"},"modified":"2026-07-13T15:55:09","modified_gmt":"2026-07-13T13:55:09","slug":"my-hr-update-july-2026","status":"publish","type":"post","link":"https:\/\/securex.lu\/en\/my-hr-update-july-2026\/","title":{"rendered":"My HR Update July 2026"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 id=\"july-2026\" class=\"wp-block-heading\">Here you will find all the latest news about HR management in Luxembourg!<br><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#accord-tripartite\">1\/ Tripartite agreement: what consequences for employee payroll?<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#parametres-juin\">2\/ New social parameters as of 1 June 2026<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#stock-options\">3\/ New tax regime forthcoming for stock options<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#faux-certificats\">4\/ Beware of fraudulent medical incapacity certificates<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#ete-chaud\">5\/ Summer will be hot!<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#contrat-apprentissage\">6\/ Apprenticeship contracts: signing season is open<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><\/p>\n\n\n\n<h2 id=\"accord-tripartite\" class=\"wp-block-heading\">1\/ Tripartite agreement: what consequences for employee payroll?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Following the tripartite agreement of 8 June 2026, concluded between the Luxembourg Government and the social partners, a bill has been submitted to the Chamber of Deputies with the aim of supporting employees\u2019 purchasing power. Below are the main measures that will directly affect salary calculations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Introduction of a cr\u00e9dit d\u2019imp\u00f4t conjoncture (CIC) [Cyclical Tax Credit]<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To bolster purchasing power and curb inflation, the Government has decided to reintroduce temporarily as in 2023, a cyclical tax credit (CIC) for the period from 1 June 2026 to 31 December 2026. This tax credit is intended to offset the postponement of the adjustment of the tax scale following the indexation that took place on 1 June 2026 to 1 January 2027.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The CIC will be paid directly to the employee through payroll, in the same way as the cr\u00e9dit d\u2019imp\u00f4t salaire (CIS) [salary tax credit] and the credit d\u2019imp\u00f4t salaire social minimum (CISSM) [minimum social wage tax credit]. Its cost will be borne entirely by inland revenue. The amount varies according to the employee\u2019s monthly gross salary.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>Monthly gross salary<\/th><th class=\"has-text-align-center\" data-align=\"center\">CIC amount<\/th><\/tr><\/thead><tbody><tr><td>\u20ac1,125 to \u20ac1,250<\/td><td class=\"has-text-align-center\" data-align=\"center\">Between \u20ac0 and \u20ac2 per month<\/td><\/tr><tr><td>\u20ac1,250 to \u20ac2,100<\/td><td class=\"has-text-align-center\" data-align=\"center\">Between \u20ac2 and \u20ac3.50 per month<\/td><\/tr><tr><td>\u20ac2,100 to \u20ac4,600<\/td><td class=\"has-text-align-center\" data-align=\"center\">Between \u20ac3.50 and \u20ac22 per month<\/td><\/tr><tr><td>\u20ac4,600 to \u20ac9,500<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u20ac22 per month<\/td><\/tr><tr><td>\u20ac9,500 to \u20ac9,925<\/td><td class=\"has-text-align-center\" data-align=\"center\">Between \u20ac22 and \u20ac24 per month<\/td><\/tr><tr><td>\u20ac9,925 to \u20ac14,175<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u20ac24 per month<\/td><\/tr><tr><td>\u20ac14,175 to \u20ac14,916<\/td><td class=\"has-text-align-center\" data-align=\"center\">Between \u20ac24 and \u20ac27.13 \u00a0per month<\/td><\/tr><tr><td>above \u20ac14,916<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u20ac27.13 per month.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Increase of the salaire social minimum ( SSM) [minimum social wage] and the CISSM as of 1 January 2027<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Introduced in 2019, the CISSM is a support mechanism for employees with the lowest incomes. Under the new tripartite agreement, it has been decided to improve progressively the purchasing power of employees earning a low wage or one close to the SSM through several measures:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a structural increase of the SSM of around 3.8% from 1 January 2027;<\/li>\n\n\n\n<li>an increase in the CISSM, which will rise from \u20ac81 to \u20ac179 from 1 January 2027;<br><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>As of 1 January \u00a02027<\/th><th class=\"has-text-align-center\" data-align=\"center\">CISSM amount<\/th><\/tr><\/thead><tbody><tr><td>Monthly gross salary between \u20ac1,800 and \u20ac3,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u20ac179 per year<\/td><\/tr><tr><td>Monthly gross salary between \u20ac3,000 and \u20ac3,600<\/td><td class=\"has-text-align-center\" data-align=\"center\">Decreasing amount from \u20ac179 to \u20ac0 per year<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a further increase in the CISSM, which will rise from \u20ac179 to \u20ac200 as of 1 July 2027.<br><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">As of 1 July 2027<\/th><th class=\"has-text-align-center\" data-align=\"center\">CISSM amount<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">Monthly gross salary between \u20ac1,800 and \u20ac3,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u20ac200 per year<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Monthly gross salary between \u20ac3,000 and \u20ac3,600<\/td><td class=\"has-text-align-center\" data-align=\"center\">Decreasing amount from \u20ac 200 to \u20ac 0 per year<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to the explanatory memorandum, these measures should increase the purchasing power of beneficiaries of the unskilled SSM by around \u20ac200 net compared with the situation in June 2026. Thanks to the strengthening of the CISSM, taxation for taxpayers in tax class 1 earning the unskilled SSM should also be neutralised.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong><a href=\"#july-2026\">back to table of contents<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><\/p>\n\n\n\n<h2 id=\"parametres-juin\" class=\"wp-block-heading\">2\/ New social parameters \u00a0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A new index bracket (992.24) has been in force since 1 June. This results in new social parameters applicable as of 1 January 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Minimum and maximum contributory bases<\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"374\" src=\"https:\/\/securex.lu\/wp-content\/uploads\/2026\/05\/minimum-and-maxima-contributory-0626-en-scaled-e1780068979589-1024x374.jpg\" alt=\"\" class=\"wp-image-8148\" srcset=\"https:\/\/securex.lu\/wp-content\/uploads\/2026\/05\/minimum-and-maxima-contributory-0626-en-scaled-e1780068979589-1024x374.jpg 1024w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/05\/minimum-and-maxima-contributory-0626-en-scaled-e1780068979589-300x110.jpg 300w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/05\/minimum-and-maxima-contributory-0626-en-scaled-e1780068979589-768x280.jpg 768w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/05\/minimum-and-maxima-contributory-0626-en-scaled-e1780068979589-1536x561.jpg 1536w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/05\/minimum-and-maxima-contributory-0626-en-scaled-e1780068979589.jpg 1903w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">(3) For 2026, the annual maximum for the various insurance branches amounts to \u20ac164,589.81. This maximum does not apply to long\u2011term care insurance. However, the assessment base for long\u2011term care insurance is reduced by one quarter of the unskilled minimum social wage, i.e. \u20ac692.83.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Minimum social wage<\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"372\" src=\"https:\/\/securex.lu\/wp-content\/uploads\/2026\/07\/social-minimum-wage-0626-en-1-scaled-e1783948665235-1024x372.jpg\" alt=\"\" class=\"wp-image-8338\" srcset=\"https:\/\/securex.lu\/wp-content\/uploads\/2026\/07\/social-minimum-wage-0626-en-1-scaled-e1783948665235-1024x372.jpg 1024w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/07\/social-minimum-wage-0626-en-1-scaled-e1783948665235-300x109.jpg 300w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/07\/social-minimum-wage-0626-en-1-scaled-e1783948665235-768x279.jpg 768w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/07\/social-minimum-wage-0626-en-1-scaled-e1783948665235-1536x557.jpg 1536w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/07\/social-minimum-wage-0626-en-1-scaled-e1783948665235.jpg 1882w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Remuneration of pupils and students employed during school holidays<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"377\" src=\"https:\/\/securex.lu\/wp-content\/uploads\/2026\/05\/remuneration-of-pupils-and-students-0626-en-scaled-e1780069315967-1024x377.jpg\" alt=\"\" class=\"wp-image-8152\" srcset=\"https:\/\/securex.lu\/wp-content\/uploads\/2026\/05\/remuneration-of-pupils-and-students-0626-en-scaled-e1780069315967-1024x377.jpg 1024w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/05\/remuneration-of-pupils-and-students-0626-en-scaled-e1780069315967-300x111.jpg 300w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/05\/remuneration-of-pupils-and-students-0626-en-scaled-e1780069315967-768x283.jpg 768w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/05\/remuneration-of-pupils-and-students-0626-en-scaled-e1780069315967-1536x566.jpg 1536w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/05\/remuneration-of-pupils-and-students-0626-en-scaled-e1780069315967.jpg 1886w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Remuneration of trainees<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"694\" src=\"https:\/\/securex.lu\/wp-content\/uploads\/2026\/05\/compensation-for-trainees-employed-0626-en-scaled-e1780069403849-1024x694.jpg\" alt=\"\" class=\"wp-image-8154\" srcset=\"https:\/\/securex.lu\/wp-content\/uploads\/2026\/05\/compensation-for-trainees-employed-0626-en-scaled-e1780069403849-1024x694.jpg 1024w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/05\/compensation-for-trainees-employed-0626-en-scaled-e1780069403849-300x203.jpg 300w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/05\/compensation-for-trainees-employed-0626-en-scaled-e1780069403849-768x520.jpg 768w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/05\/compensation-for-trainees-employed-0626-en-scaled-e1780069403849-1536x1040.jpg 1536w, https:\/\/securex.lu\/wp-content\/uploads\/2026\/05\/compensation-for-trainees-employed-0626-en-scaled-e1780069403849.jpg 1890w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">*For trainees who have successfully completed the first cycle of higher or university education (BTS or Licence\/Bachelor), the reference salary is the minimum social wage for skilled workers as provided for in Article L.152 8 of the Labour Code.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong><a href=\"#july-2026\">back to table of contents<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><\/p>\n\n\n\n<h2 id=\"stock-options\" class=\"wp-block-heading\">3\/ New tax regime forthcoming for stock options <\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bill No. 8782 was submitted on 1 July 2026 to strengthen the appeal of Luxembourg\u2019s ecosystem for young innovative companies. The aim is to support their development in Luxembourg by offering new tools to attract and retain highly qualified talent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The bill\u00a0 also seeks to clarify and enshrine in law the general tax regime applicable to option plans granted to employees.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">New regime dedicated to young innovative companies<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Subject to meeting certain conditions, young innovative companies will be able to introduce share option plans that will benefit from a favourable tax regime for their employees. These companies must in particular:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>have been incorporated for less than 10 years;<\/li>\n\n\n\n<li>employ fewer than 150 full\u2011time equivalent (FTE) employees;<\/li>\n\n\n\n<li>have a balance sheet total or turnover not exceeding \u20ac30 million;<\/li>\n\n\n\n<li>carry out an innovative activity, with:\n<ul class=\"wp-block-list\">\n<li>at least two persons working full\u2011time;<\/li>\n\n\n\n<li>research and development expenditure representing at least 15% of operating expenses.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The main advantage of this new regime lies in the tax treatment of options that are not freely negotiable (i.e. options that are neither listed on a stock exchange nor freely transferable).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Unlike the regime currently in force, no taxation would be due at the time of grant or exercise of the options. The employee <strong>would only be taxed upon the sale of the acquired shares<\/strong>, at a particularly favourable rate corresponding to one quarter of the overall tax rate. This regime would apply to options granted from 2027 onwards.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Clarification of the general regime applicable to option plans<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The bill is not limited to young innovative companies. It also clarifies the general tax regime applicable to option plans granted by companies that do not meet the conditions of the new regime or have chosen not to apply it. In order to improve legal certainty and the readability of the rules, existing principles will henceforth be incorporated directly into Luxembourg tax law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The applicable regime will depend on the nature of the options granted. <strong>Freely negotiable options<\/strong> will be taxed upon their attribution, whereas <strong>options that are not freely negotiable<\/strong> will be taxed only upon their exercise. Where the acquired shares are subject to a lock\u2011up period, a flat\u2011rate discount of 5% per year of lock\u2011up may be applied, up to a maximum of 20%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Finally, under both the new regime and the general regime, the employer must complete the required reporting formalities with the tax administration before 1 March of the year following the grant or exercise of the options, as applicable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong><a href=\"#july-2026\">back to table of contents<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><\/p>\n\n\n\n<h2 id=\"faux-certificats\" class=\"wp-block-heading\">4\/ Beware of fraudulent medical incapacity certificates<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In response to the increasing number of irregular medical certificates, the Caisse nationale de sant\u00e9 (CNS) [National Health Fund] is warning employers and now refuses all certificates obtained via online platforms without consultation or medical examination, as well as those issued by doctors considered \u201cunknown\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To assist insured persons and employers in identifying the certificates concerned, the CNS publishes on its website a list of doctors whose incapacity certificates are refused. This list is updated regularly and can be consulted directly on the CNS website.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When a certificate is declared invalid by the CNS, no benefit will be paid for the period of incapacity concerned. The employer will be informed. If the employee is still within the period during which salary is maintained at the employer\u2019s expense, the employer will not be able to obtain reimbursement of the corresponding wages and may, where appropriate, reclassify the absence as unjustified and adjust the employee\u2019s pay accordingly. If the employee is already under the responsibility of the CNS, no sickness benefit will be paid for the period covered by the certificate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Regardless of any consequences under employment law, an insured person who uses such certificates is liable to <strong>administrative fines<\/strong> and possible legal proceedings initiated by the CNS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a0The amount of the fine depends on the duration of the \u201cfalse certificate\u201d:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Incapacity lasting three days or less: \u20ac200<\/li>\n\n\n\n<li>Incapacity lasting more than three days: \u20ac500<\/li>\n\n\n\n<li>In the event of a repeat offence, regardless of duration: \u20ac750<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong><a href=\"#july-2026\">back to table of contents<\/a><\/strong><br><br><br><\/p>\n\n\n\n<h2 id=\"ete-chaud\" class=\"wp-block-heading\">5\/ Summer will be hot!<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">During this period of extreme heat, the Labour and Mines Inspectorate recently issued a press release with recommendations and good practices in the event of high temperatures.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">By way of reminder, <strong>the employer is required to ensure the health and safety of employees in the workplace<\/strong>. In periods of heatwave, the employer must therefore implement measures both for work carried out outdoors and within work premises.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For outdoor work, the employer must provide well\u2011ventilated shaded areas, supply workers at their workstations with drinking water, reduce tasks requiring sustained and prolonged physical effort, and provide mechanical assistance for strenuous work.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Within work premises, the employer must monitor temperatures and thermally insulate existing buildings and rooms, and provide employees with means to combat heat, such as fans or air\u2011conditioning units. The employer must also make drinking water available, in sufficient quantity, for all employees of the company.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong><a href=\"#july-2026\">back to table of contents<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><br><\/p>\n\n\n\n<h2 id=\"contrat-apprentissage\" class=\"wp-block-heading\">6\/ Apprenticeship contracts: signing season is open<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Apprenticeship is a form of vocational training that includes periods of school\u2011based learning as well as periods of practical training in a professional environment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It prepares learners for the attainment of various qualifications and exists in two forms:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Initial apprenticeship<\/strong>, which concerns minors aged at least 15;<\/li>\n\n\n\n<li><strong>Adult apprenticeship<\/strong>, which concerns adults and enables them to complete, supplement, or acquire vocational training through the alternating apprenticeship system.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To hire individuals under this type of contract, as of March employers were required to submit apprenticeship post declarations to ADEM\u2019s vocational guidance service.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Apprenticeship contracts must be concluded from 16 July to 1 November.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"#july-2026\">back to table of contents<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Would you like to receive the latest news concerning HR in Luxembourg directly in your inbox? Sign up for My HR Update:&nbsp;<a href=\"https:\/\/www.securex.lu\/en\/#legal-updates\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.securex.lu\/en\/#legal-updates<\/a><a href=\"https:\/\/securex.lu\/en\/prepare-your-co-funding-application-to-the-infpc-to-benefit-from-state-aid\/\"><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/securex.lu\/en\/mesures-pour-lemploi-ce-qui-change-au-1er-juillet-2026-pour-les-cae-cie-cre-et-stages-de-professionnalisation\/\"><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/securex.lu\/en\/mesures-pour-lemploi-ce-qui-change-au-1er-juillet-2026-pour-les-cae-cie-cre-et-stages-de-professionnalisation\/\"><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Keep up with the latest HR news in Luxembourg. This edition of My HR Update brings together the most important legal developments, practical HR guidance and regulatory changes to help employers stay compliant and informed.<\/p>\n","protected":false},"author":3,"featured_media":8311,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":"","_tec_slr_enabled":"","_tec_slr_layout":""},"categories":[49,44],"tags":[77],"class_list":["post-8333","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-myhrupdate-en","category-news","tag-my-hr-update-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - 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