On Thursday, May 9, 2024, two public holidays will fall on the same working day in Luxembourg – Ascension Day and Europe Day.
The law provides the following regulations for the double holiday (Labor Code in the version of February 8, 2024, Book II, Title III, Chapter II of the Labor Code):
1. The day is normally a working day. There is entitlement to:
- the wages for the hours normally worked on that day
- 1 free holiday
- 1 additional compensatory day for the second holiday
- (if ≤ 4 working hours, entitlement to ½ compensatory day)
2. Work is performed on that day. There is entitlement to:
- the wages for the hours normally worked on that day
- plus the wages for the actual hours worked at the normal hourly rate
- 100 % surcharge on the normal hourly rate for the hours actually worked on the public holiday
- 1 compensation day
(if ≤ 4 hours worked, entitlement to ½ compensation day)
3. The employee would not have worked on that day anyway. There is an entitlement to:
- 1 compensation day for the first public holiday
- 1 compensation day for the second public holiday
(with an average working time of ≤ 4 hours/day, there is an entitlement to ½ compensatory day each)
The compensatory days must be granted and taken within three months.
Should you have any questions on the topics mentioned or require assistance in assessing your tax situation, please do not hesitate to contact us at
Ihr Kontakt
- Christian Baltes, Steuerberater, Expert Comptable – christian.baltes@ludwig-maldener.com
- Manuel Büchel, Steuerberater, Expert Comptable – manuel.buechel@ludwig-maldener.com
- Isabelle Eilens, Steuerfachangestellte, Bilanzbuchhalterin – isabelle.eilens@ludwig-maldener.com
- Markus Jung, Steuerberater, Expert Comptable – markus.jung@ludwig-maldener.com
- Tobias Maldener, Steuerberater, Expert Comptable – tobias.maldener@ludwig-maldener.com
- Sabine Wahlers, Expert Comptable – sabine.wahlers@ludwig-maldener.com