Introduction of cultural leave in Luxembourg law BSP

Introduction of cultural leave in Luxembourg law BSP

While cultural leave was introduced in 1994 and then repealed in 2014, the introducing cultural leave (the “Law”) was adopted and came into force on 1 February 2023.

Purpose of this leave

The purpose of cultural leave is to allow cultural actors to participate in high-level cultural events both within the Grand Duchy of Luxembourg and abroad or to participate in specialised training in the cultural sector organised by a body approved as a continuous professional training organisation.

Harmonie Méraud, Senior Associate in the Employment, Compensations & Benefits department BSP 

Harmonie Méraud, Senior Associate in the Employment, Compensations & Benefits department BSP 

Beneficiaries of leave

The following are eligible for cultural leave:

-        Cultural actors within the meaning of the Law, i.e:

o   creative and performing artists in the fields of visual and audio visual arts, multimedia and digital arts, performing arts, literature and publishing, music and architecture; or

o   any other person involved in a film, audio visual, musical, performing arts, graphic, plastic, visual or literary arts project or production, whether at the preparation, creation, execution, distribution or promotion stage.

-        Employees with the status of administrative manager in a federation, national network or association in the cultural sector, meeting the conditions of new Article L. 234-11 of the Labour Code.

-        Employees appointed by national federations, networks or associations in the cultural sector to participate in high-level cultural events in Luxembourg and meeting the conditions of new Article L. 234-12 of the Labour Code.

-        Self-employed persons who carry out their cultural activity as an accessory to their self-employed activity.

Conditions to benefit from cultural leave

To be eligible for cultural leave, an employee must inter alia meet the following conditions:

-        be continuously affiliated to the Luxembourg social security system for at least six months prior to the date of application for cultural leave;

-        demonstrate a “well-known commitment” to the Luxembourg cultural and artistic scene;

-        be normally employed in a workplace located on Luxembourg territory;

-        be bound by an employment contract to an employer legally established and active in the Grand Duchy of Luxembourg

-        have at least six months' seniority with the employer with whom he/she is in an employment relationship at the time of submitting the application.

Claire Jordan-Dandrau, Associate in the Knowledge Management department BSP

Claire Jordan-Dandrau, Associate in the Knowledge Management department BSP

Duration and reason for entitlement to cultural leave

The length of and reason for the leave vary depending on the person requesting it. For example, for cultural actors, the Law provides that they must have been invited to participate in high-level cultural events both in the Grand Duchy of Luxembourg and abroad or to participate in specialised training in the cultural sector organised by a body approved as a continuous professional training body (the eligible events being listed in the law). The duration of cultural leave in this case is limited to 12 days per year and per beneficiary.

Cultural leave scheme

The duration of cultural leave shall be treated as a period of actual work. During the period of cultural leave, all the provisions on social security and labour protection remain applicable to the beneficiaries.

Employees outside the state sector receive a compensatory allowance for each day of leave equal to the average daily wage, but not exceeding four times the minimum social wage (the “SSM”) for unskilled workers (i.e. currently EUR 2,508.24 index 921.40 on 1 April 2023).

The employer advances the compensatory allowance. Then, the State reimburses the employer for the compensation and the employer's share of the social security contributions advanced, up to a maximum of four times the SSM for unskilled workers, upon presentation of a declaration.

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Harmonie Méraud, Senior Associate in the Employment, Compensations & Benefits department

Claire Jordan-Dandrau, Associate in the Knowledge Management department