Company Costs and Benefits in Luxembourg

Companies pay a monthly wage to the apprentice which is fixed by a decree. In IVET, the apprenticeship wage is fixed according to the trade or profession and varies between EUR 356,61 to 2.445,85. In apprenticeships for adults, the wages equal the minimum wage for unskilled workers which amounts to EUR 2.313,38 (reference period 1.04.2022).

However, companies are entitled to receive a financial aid in the frame of a programme aimed at the promotion of apprenticeship. This aid covers 27 % of the apprenticeship wage paid to the company for an apprentice who is aiming a DAP (vocational aptitude diploma) and 40 % of the apprenticeship wage for an apprentice aiming a CCP (vocational capacity certificate) certification. Moreover, companies are reimbursed the employer’s share of the social security contributions for the paid apprenticeship wage.