Working Conditions in Luxembourg

General

In Luxembourg there are no strict rules for working hours and rates. However, here are the rules and conditions that are usually applied. Also read the legal status of freelancing artist and part time worker: www.legilux.public.lu

Permits

Luxembourg is part of the EU. No special working permits for EU citizens and Swiss citizens are needed.

A 10% withholding tax applies to foreign creatives working in Luxembourg, if they invoice for their work to the Luxembourg co-producer, unless their work is invoiced through a VAT registered company (for example if they are hired by a Luxembourg post-production studio for sound or picture post-production – approved by the Luxembourg Filmfund - and this company will invoice for their work)

Working hours

• Five day weeks normally, six day weeks or 11 day fortnights possible through negotiations with crew, the 6th day without break within 8 days is not considered a legal working day, it needs to be paid at 150% rate.
• 11 hours days (10 hours of work plus 1 hour meal break)
• 11 hours turnaround from end of shooting to crew call should be observed as a general rule
• Sundays and public holidays are to be paid 200%.
• Shootings between 22h00 and 06h00 are considered «night» shoots and will be paid 150%
• Continuous shooting day with running buffet can be done depending on shooting schedule requirements. This means usually: 1 hour preparation, then lunch break (1hour) then 8 hours shoot and wrap with no break – running buffet and snacks usually available.
• Travel times for local crew to a shooting in Luxembourg are included. If the shooting location is further than 50 km or 1 hour drive from the technician’s home, production may agree to reimburse either fuel tickets, pay a km allowance or provide accommodation close by.
• While shooting in another country than Luxembourg, travel time from the hotel to the shooting location and back will usually be counted as work time (can be negotiated).
• Within 8 days, there should be 2 full days off (Weekend) this means 2x 24hrs plus 11 hours turnaround (can be negotiated if a valid reason exists why this is not possible).
• Please note that employment contracts will mention 8 hours per day / 40 hours per week as that is the maximum allowed by Luxembourg employment law.

Rates

• All of the crew are paid daily rates.
• Flat deals are rather unusual with most of the crew but are often applicable with directors, DOPs, composers and some cast.
• Luxembourgish crew and foreign crew shooting in Luxembourg must be paid at least the legal minimum wage of unqualified workers (the qualified legal minimum wage is only applicable for those who registered their diploma with the Ministry of Higher Education in Luxembourg – rarely done). This is by January 2025 at 2637,79€ brutto, meaning 152€ a day minimum. The ITM (Inspection du travail et des mines) does regularly controls at film shoots to check working contracts of locals and if foreign technicians under contract with the non-Luxembourg co-production company are properly detached by their employer for the work in another country. This also means the registration with ITM to receive a “social badge” which the technician needs to be able to show in case of a control. This needs to be done by the non-Luxembourg co-production companies for their cast and crew: www.itm.public.lu
• Crew members are either employed as a freelance or as an employee:
  • Employees — fixed length contract, gross salary + employer’s fringes (see details below). Employee fringes and taxes withheld by employer. Fixed length contracts can only be extended twice.
  • Freelancers —invoices, daily rate + 17% VAT (all fringes are covered by individual)

NB: Traditionally rates are budgeted as "production cost", ie. the rate the production would pay if the crew member was invoicing, inclusive of all fringes. When hiring an employee crew member a gross exclusive of fringes needs to be calculated from this rate.

Consult the indicative rates for 2024.

Fringes

• Social security charges are split between employee and the employer. For full details, see: www.ccss.public.lu
• The employer's fringes are on top of the gross salary, the percentage varies depending on the employer and is adapted every year and is usually between 12% and 14% (2024).
• The employee's fringes are around 12.5% (2024). They are withheld from they employee's gross pay along with the taxes.

Overtime

Overtime is negotiable, however local crew expect to be treated in line with the terms and conditions which apply to any foreign crew coming in as part of a co-production.

There is the possibility to pay overtime to the crew on a pro-rata temporis basis without surcharge i.e. 10 hrs = 1 additional day at normal daily rate If an overtime surcharge is paid to foreign crew members, the same surcharge should be applicable to local crew.

• After 11 hours (excluding lunch): up to +50%
• Sundays and national holidays: +100%
• Travel days are usually paid as a half day
• Nightshoots (usually between 22h00 and 06h00): +50%

Allowances (negotiable)

• Daily allowance for lunch EUR 15 if not supplied on set. Even during preparation in Luxembourg while the shoot takes already place in another country, the Luxembourg crew (Production, Art Department, Location) can receive a 15€ lunch allowance on the days of shoot.
• Per diems: EUR 15 for lunch, EUR 25 for dinner.
• Car, phone and equipment allowances are negotiable.

Actor’s rates

• There are no minimum fees. Common daily rates are:
  • One-liners and smaller parts +/- 500 – 1'500 Euro
  • Experienced actors: starting at 1'500 Euro
• Please consider that the number of Luxembourg actors is limited. Therefore it is common to also employ foreign actors whose rates apply to their country’s standards and who will additionally require accommodation and per diems. There is a 10 % tax deduction on foreign non-resident artists.
• Children need special permission from the government. Strict working rules apply. (see Code du Travail for full details — Art.L.341 to Art.L.344 and this handout)

Extras

• There are no minimum fees. Common daily rates are:
  • Extra: +/- EUR 80 – 90 – plus 15€ for fitting/make-up test if needed
  • Featured extra: +/- EUR 100 – 150 – plus 15€ for fitting/make-up test if needed

Useful information and addresses

• Social security (Centre Commun de la Securite Sociale) — www.ccss.lu
• Ministry of work and employment (Ministère de travail et de l’emploi) — www.mte.public.lu
• Ministry of culture (Ministère de la Culture) — www.mc.public.lu
• ITM – Inspection du Travail et des Mines — www.itm.public.lu
• Income tax office (Administration des Contributions directes) — www.impotsdirects.public.lu

• Film Fund Luxembourg: en.filmfund.lu
• National Centre of Audiovisuals (CNA Centre National de l’Audiovisuel — www.cna.public.lu
• Association of Luxembourg Producers ULPA, Contact: Paul Thiltges — pthiltges@ptd.lu
• Association of Luxembourgish Production Departments — www.acpl.lu
• Association of technicians (ALTA Association Luxembourgeoise des Techniciens de l’Audiovisuel) — www.alta.lu
• Association of Luxemburgish Directors and Screenwriters: LARS — www.lars.lu
• Luxembourg Filmacademy: D'Filmakademie (organizing the luxembourg Filmprize) — www.dfilmakademie.lu
• Filmland Studios (NEW) — filmland.lu
• Annual Luxembourg Film Festival where most Luxembourgish co-productions premiere: www.luxfilmfest.lu
• also visit the Media Guide "Who is Who" on — en.filmfund.lu/media-guide/who-is-who/companies.php