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. Read also the legal status of freelancing artist and part time worker in the audiovisual sector and the corresponding update.

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 are paid by the Luxembourg co-producer, unless they invoice through a VAT registered company.

Working hours

• Five day weeks normally, six day weeks or 11 day fortnights possible through negotiations with crew.
• 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
• Traditionally no additional surcharge for Sunday, public holidays or night work although some branches (mostly lighting and grip) are now charging 200% for Sundays and public holidays.
• Continuous shooting day with running buffet could be exceptionally negotiated depending on shooting schedule requirements (9 hour day)
• All travel times included unless shooting location is over 1 hr from Luxembourg city center
• Production should use best efforts to provide a 36 hrs turnaround at the end of each shooting week
• 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

• Most of the crew are paid daily rates.
• Weekly rates are based on the actual number of working days (5 or 6)
• Flat deals are rather unusual.
• There are no set minimum daily rates. However, the legal minimum wage for employees is EUR 88.96 per day for unqualified workers and EUR 106.72 per day for qualified workers (valid from January 1st 2017, salaries in Luxembourg are index linked). A qualified worker is someone who has a CATP or DAP diploma or better degree, or works for longer than 5 years in his chosen profession. (SOURCE www.fiduciaire-lpg.lu/fr/publications/social/le-salaire-minimum-au-luxembourg) These minimum wages are based on an 8 hour day. Any salaries, including runner positions, paid below the legal minimum would be against the law.
• 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 2017.

Fringes

• Social security charges are split between employee and the employer. See Taux 2016 (PDF) for full details.
• The employer's fringes are on top of the gross salary, the percentage varies depending on the employer and increases regularly. Currently used (2016) for budgeting purposes: 14.1%.
• The employee's fringes are around 12.95% (2016). 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: no additional pay

Allowances (negotiable)

• Daily allowance for food EUR 15 if not supplied on set.
• 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 +/- 300 – 1'000 Euro
  • Experienced actors: starting at 1'000 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)

Extras

• There are no minimum fees. Common daily rates are:
  • Extra: +/- EUR 50 – 75
  • Featured extra: +/- EUR 80 – 120

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
• Income tax office (Administration des Contributions directes) — www.impotsdirects.public.lu

• Association of technicians (ALTA Association Luxembourgeoise des Techniciens de l’Audiovisuel) — www.alta.lu
• Film Fund Luxembourg: en.filmfund.lu
• National Centre of Audiovisuals (CNA Centre National de l’Audiovisuel — www.cna.public.lu
• Film network (Filmreakter) — www.filmreakter.lu
• Association of Luxembourg Producers ULPA, Contact: Paul Thiltges — pthiltges@ptd.lu
• Association of Luxemburgish Directors and Screenwriters: LARS — www.lars.lu
• Luxembourg Filmacademy: D'Filmakademie (organizing the luxembourg Filmprize) — www.dfilmakademie.lu
• Media Desk Luxemburg — www.mediadesklux.eu
• Filmland Studios (NEW) — filmland.lu
• Contern Studios: Studio Luxembourg — studioluxembourg.lu
• also visit the Media Guide "Who is Who" on — en.filmfund.lu/media-guide/who-is-who/companies.php