Getting Started in Payroll in Luxembourg Presented by Jeanette - - PowerPoint PPT Presentation

Getting Started in Payroll in Luxembourg

Presented by Jeanette Hibbert MSc

Agenda

• 1. Types of Leave
• 1. Maternity
• 2. Adoption
• 3. Parental Leave

Types of Leave

Maternity Leave and Pay

u

During the job interview, pregnant women do not have the obligation to inform their prospective employer of their pregnancy

u

If the employer asks the question, they are not forced to disclose their pregnancy

u

Pregnancy forms part of the private sphere

u

If a pregnant woman is hired, maternity protection only applies from the moment she informs her employer of her condition

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Maternity Leave and Pay

u

The employer may not terminate the employee's contract during the trial period if he has been duly informed of her pregnancy

u

If an employee on a permanent employment contract becomes pregnant during her trial period, the trial period is suspended from the day the employee submits a medical certificate to her employer confirming her pregnancy

u

The remaining part of the trial period will start again at the end of the period

• f protection against dismissal

u

In the case of a fixed-term employment contract, there is no suspension of the trial period or renewal of the fixed-term contract, which expires as normal at the end of the initial period

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Maternity Leave and Pay

u

An employer who has been duly informed of the pregnancy may not dismiss with notice an employee whose pregnancy has been confirmed by a medical practitioner, throughout the duration of the pregnancy and for 12 weeks following the birth

u

If an employee is dismissed before her pregnancy has been confirmed by a medical practitioner, she has 8 days from the notification of dismissal to provide her employer with a medical certificate as proof of her pregnancy

u

The employer must then declare the dismissal procedure null and void, with the employee's approval. If the employer refuses to withdraw the dismissal, the employee has 15 days following the termination of the contract in which she may make a claim to a labour tribunal to demand that the procedure be declared null and void

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Maternity Leave and Pay

u

In the event of cessation of business, the termination of employment is not declared null and void, however…

u

A pregnant employee's contract may be terminated in case of serious misconduct

u

The employer may pronounce the employee's immediate suspension pending the decision of labour tribunal, but he cannot send the actual letter of dismissal of his

• wn initiative

u

The employer must file a request with the labour tribunal in order to be authorised to terminate the employment contract

u

The tribunal analyses the gravity of the misconduct and decides whether or not to validate the immediate suspension and thus terminate the employee's employment contract

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Maternity Leave and Pay

u

In the event of an irregular dismissal without a suspension that occurred in the conditions stated, the president of the tribunal orders the reinstatement

• f the salaried woman in the business

u

If the pregnant woman has not requested the nullity of the dismissal within 15 days following the termination of the contract, she may take legal action and claim damages for wrongful dismissal

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Maternity Leave and Pay

u

Employees are protected during the complete duration of their pregnancy, from the moment the employer has been informed of their condition

u

Upon the employer's request or in case of a special protection need (e.g.: hazardous job, night work, etc.), the employer must be given a medical certificate attesting to the pregnancy. In this case, the employee must forward the certificate:

u either by registered letter with acknowledgment of receipt; u by handing over the letter in person, in which case the employer must acknowledge

receipt on the copy of the certificate;

u by fax or email, provided the certificate is submitted in a clean and legible format

u

The German document 'Mutterpass' is considered a valid confirmation of pregnancy

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse-maternite/index.html

Maternity Pay

u

The employee must submit a medical certificate, 12 weeks before the expected date of delivery, stating the date of delivery to the employer and the National Health Fund (CNS)

u

Ante natal check ups must be paid without loss of salary

u

As in the UK there are protections against night time working, hazardous environments plus protection when pregnant or breastfeeding for overtime

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Maternity Pay

u

The employer cannot request overtime work from pregnant or breastfeeding women if they do not wish to work overtime.

u

Protection against work hazardous to health and safety

u

The employer must take measures to protect pregnant and breastfeeding women from risks linked to certain hazardous work.

u

The employer must inform all female employees as well as the joint works committee, or failing this, the staff delegation and, where applicable, the equal

• pportunities officer:

u of the list of tasks that pregnant or breastfeeding women are not obliged to carry out; u and of the measures taken to avoid:

u any risks to the health and safety of these women; u any possible repercussions with regard to the pregnancy or breastfeeding

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Maternity Pay

u

These tasks are divided into 2 categories:

u

category 1 (activities that are likely to present a risk of exposure to certain agents, procedures or working conditions):

u tasks such as lifting loads of over 5 kgs; u tasks involving a risk of falling or slipping; u tasks requiring the employee to constantly be in a crouched or bent position

u

category 2 (activities which present a risk of exposure to certain agents or working conditions and put in danger the health and safety of employees):

u tasks exposing the woman to chemicals such as lead; u tasks exposing the woman to biological agents such as toxoplasmosis or the rubella virus Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Maternity Pay

u

As regards tasks in category 1, the employer must evaluate whether there is a risk to the employee's health and safety and any possible repercussions with regard to the pregnancy or breastfeeding

u

Where such risks have been detected by the employer, he must, in accordance with the occupational health practitioner's recommendation:

u either provisionally change the conditions or working time to eliminate the risk; or u if it is technically or objectively impossible, transfer the employee to another

position with the same salary as in her former position; or

u if this transfer is technically or objectively impossible, exempt the employee from

work during the whole period necessary to protect her health and safety

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Maternity Pay

u

As regards tasks in category 2, the employer, together with the occupational health practitioner, must evaluate which are the tasks that pose a threat to the health and safety of pregnant or breastfeeding women

u

Where such risks have been detected within the company, the employer must, in accordance with the occupational health practitioner's recommendation:

u either immediately transfer the employee to another position with the same salary as in

her former position; or

u if this transfer is not possible, exempt the employee from work during the whole period

necessary to protect her health and safety

u

Should the employee be exempt from work, the employer stops paying her salary

u

The employer submits the certificate from the relevant occupational health practitioner to the CNS which will then pay the employee financial benefits equivalent to her salary

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Maternity Pay

u

Pregnant or breastfeeding women may request exemption from night work (between 22.00 and 6.00) from their employer until their child's first birthday:

u either by registered letter with acknowledgment of receipt; u or by having the employer sign a copy of the request as proof of receipt

u

The employer must contact the occupational health practitioner within 8 days of receiving the request

u

The occupational health practitioner will determine whether the health and safety

• f the pregnant or breastfeeding woman are at risk and inform the employee and

the employer of his decision within 15 days

u

The employer must follow the occupational health practitioner's recommendations

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Maternity Pay

u

If the occupational health practitioner believes there is a risk, the employer must:

u either transfer the employee to a daytime position; or u if this transfer is technically and/or objectively impossible exempt the employee

from work during the whole period necessary to protect her health and safety which must be confirmed by the occupational health practitioner

u

Should the employee be transferred to a daytime position, the employer must continue to pay her the same salary as before

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Maternity Pay

u

The employer must then submit the certificate from the relevant

• ccupational health practitioner to the CNS and will be reimbursed the

difference between the salary for daytime work and the salary for the night work carried out, by the employee before her pregnancy

u

Should the employee be exempt from work, the employer stops paying her salary

u

A certificate from the relevant occupational health practitioner must be submitted, by the employer, to the CNS which will then pay the employee financial benefits equivalent to her salary

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Maternity Pay

u

The employee must be registered for sickness and maternity insurance for at least 6 months in the 12 months prior to the leave period

u

Maternity benefits are the highest salary paid in the 3 months prior to the maternity leave and the average of benefits during the 12 months preceding the month prior to the start of the maternity leave

Maternity Pay

u Benefits cannot be less than the social minimum wage or 5 x higher

than the social minimum wage

u Maternity leave is for 16 weeks:

u 8 weeks ante natal leave before the expected date of delivery and u 8 weeks post natal leave after the birth u The maximum period allowed is 20 weeks, in certain circumstances

Maternity Pay

u If the actual date of birth is after the expected date the antenatal

leave is extended without reducing the duration of the post natal leave

u The post natal leave maybe extended by an additional 4 weeks:

u Premature delivery i.e. before 37th week of pregnancy u Multiple births u Where the mother is breastfeeding (medical certificate is provided from

the 29th day after the birth)

Maternity Pay

u

The employer suspends salary payments during the leave period and salary slips and salary declarations to the CCSS are therefore nil

u

Some BIKs can also be suspended during this time

u

The employer declares the period of absence to the CCSS in the monthly sick leave declarations and will receive notification of the payments to be made

Maternity Pay

u

The employee must not be deregistered from the Joint Social Security Centre

u

At the end of the paid leave period both parents are entitled to parental leave, either full or part time

u

If taken full time, the employee is then deregistered

u

Employees who don’t wish to return to work at the end of the period can resign without notice provided they are not going to work for another employer

u Resignation without notice to the employer is established only in favour of women

who decide to give up their job in order to devote themselves fully and exclusively to the education of their child

Maternity Pay

u

Maternity leave is considered as an effective period of work

u

During maternity leave, the employer must not deregister his employee from the Joint Social Security Centre (Centre commun de la sécurité sociale - CCSS)

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Maternity Pay

u

The employer must:

u take maternity leave into consideration when calculating the days of annual

recreational leave. The leave that the employee did not take prior to the beginning of maternity leave is deferred within the legal deadlines;

u take into account the period of maternity leave when calculating seniority and

related rights;

u keep the employee's position open while she is on maternity leave, or an

equivalent position corresponding to her qualifications and with a salary at least equivalent to her current salary;

u maintain the advantages acquired by the employee prior to her maternity leave; u allow her to benefit from any improvements in working conditions introduced

during her maternity leave

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Maternity Pay

u

The employer must also:

u suspend salary payments throughout the duration of the leave. The salary slips and

the salary declarations to the CCSS should therefore show a salary of zero (EUR 0)

u Benefits in kind (company car, lunch vouchers, etc.) can also be suspended during

maternity leave;

u declare the absence of the employee to the CCSS in the monthly sick leave

declarations

u

The CNS then obtains from the CCSS the information required to pay out the maternity benefits

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Time off for Breastfeeding

u

When returning to work after maternity leave, breastfeeding employees must be granted breaks for breastfeeding upon request

u

The breaks for breastfeeding may be taken as follows:

u either 2 periods of 45-minutes at the beginning and end of the employee's normal

working day;

u or a single 90-minute period when:

u the working day is only divided by a one-hour break only, and/or; u the woman cannot breastfeed her child at a location close to the workplace

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Time off for Breastfeeding

u

Breastfeeding breaks must be considered as working time and paid accordingly

u

The employer may ask the breastfeeding woman to provide a medical certificate proving that she is breastfeeding

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse-maternite/index.html

Adoption Leave

u

Employees and self-employed workers who adopt one or more children that have not yet reached the age of primary school education will be granted adoption leave of 8 weeks in the event of an adoption of a single child or 12 weeks in the event of a multiple adoption

u

Adoption leave will enable one of the partners to stay at home in order to take care of the child(ren) who has/have recently arrived in the family

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/conge- accueil/index.html

Adoption Leave

u

Any employee or self-employed worker who adopts one or more children (not yet of age to attend primary school) is entitled to adoption leave

u

Only one parent can take adoption leave and in principle, only the adoptive mother will benefit from adoption leave

u

However, the spouse can also apply for adoption leave in one of the following two cases:

u

if the salaried woman renounces her right to adoption leave;

u

if the woman carries out a self-employed professional activity

u

In the event of a single adoptive parent, male or female, the parent can benefit from adoption leave provided he/she does not yet live with the child in a common household

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/conge- accueil/index.html

Adoption Leave

u

The person who does not benefit from adoption leave is entitled to 2 days of leave for personal reasons (or more, depending on the statute/collective agreement in force in the company)

u

However, at the end of the adoption leave both parents may take parental leave

u

The employer can not turn down an employee's request for adoption leave

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/conge- accueil/index.html

Adoption Leave

u

In order to benefit from adoption leave, the employee must have been registered with the Luxembourg social security for at least 6 of the 12 months prior to the beginning of the leave

u

An employee who wishes to take adoption leave must:

u submit an application to his employer by presenting the adoption order issued by

the court proving that the adoption procedure has been started;

u send the order to the National Health Fund (Caisse nationale de santé - CNS) as

soon as possible

u

Based on this order, the CNS sends the employer a form

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/conge- accueil/index.html

Adoption Leave

u

The employer cannot turn down an employee's request for adoption leave. They must:

u complete the form and indicate the remuneration paid to the employee excluding

all benefits and complementary benefits in kind;

u send it back to the CNS

u

In the case of adoption by a single-parent family, the employer returns the

• riginal copy of the tax card to the employee, so he can send it back to the

competent tax office in order to change the tax class, along with the adoption order issued by court

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/conge- accueil/index.html

Adoption Leave

u

During adoption leave, the employee or self-employed worker is entitled to benefits paid by the CNS which are equivalent to the benefits paid in the event of maternity leave

u

In order to be entitled to benefits, the employee or self-employed worker:

u must have been registered with the sickness and maternity insurance; u for at least 6 months during the 12 months prior to the maternity leave

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/conge- accueil/index.html

Adoption Leave

u

In principle, the benefits amount to:

u the highest salary received during the 3 months prior to adoption leave, and; u where applicable, the average of complementary and accessory benefits received

during the 12 months preceding the month prior to the start of adoption leave;

u

The financial benefits may not be:

u lower than the social minimum wage, i.e. gross amount of EUR 1,922.96 per month

as of 1 January 2016;

u higher than 5 times the social minimum wage, i.e. gross amount of EUR 9,614.80

per month as of 1 January 2016.

u

Financial benefits cannot be cumulated with sickness benefits nor any kind of professional income

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/conge- accueil/index.html

Adoption Leave

u

If an employee on a permanent employment contract wishes to benefit from adoption leave while still being on a trial period, the trial period is suspended from the day the employee gives the adoption order to his employer

u

The employee on adoption leave is in effect protected against dismissal throughout the period of leave as well as, if applicable, during the full-time parental leave

u

The remaining part of the trial period will start again at the end of the period

• f protection against dismissal

u

In the case of a fixed-term employment contract, there is no suspension of the trial period or renewal of the fixed-term contract, which expires as normal at the end of the initial period

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/conge- accueil/index.html

Adoption Leave

u

The employer cannot dismiss the employee with notice nor call for a pre- dismissal interview during the total duration of adoption leave provided said employee has submitted the adoption order to the employer beforehand

u

The ban on dismissal is valid for a period of 12 weeks following the adoption

u

If the employee is dismissed after all, said employee has 15 days following dismissal to submit a claim to the labour tribunal requesting that the procedure be declared null and void

u

In the event of cessation of business, the termination of employment is not declared null and void

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/conge- accueil/index.html

Adoption Leave

u

A salaried worker on adoption leave can be dismissed for serious misconduct

u

The employer may pronounce the employee's immediate suspension pending the decision of labour tribunal, but he cannot send the actual letter of dismissal of his own initiative

u

The employer must file a request with the labour tribunal in order to be authorised to terminate the employment contract

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/conge- accueil/index.html

Adoption Leave

u

The tribunal analyses the gravity of the misconduct and decides whether or not to validate the immediate suspension and thus terminate the employee's employment contract

u

In the event of an irregular dismissal without a suspension that occurred in the conditions stated above, the president of the tribunal orders the reinstatement of the salaried worker in the business

u

The salaried worker can also initiate legal proceedings for unfair dismissal

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/conge- accueil/index.html

Adoption Leave

u

During adoption leave, the employer must not deregister his employee from the Joint Social Security Centre (Centre commun de la sécurité sociale - CCSS)

u

The employer must also:

u suspend salary payments throughout the duration of the leave. The salary slips and

the salary declarations to the CCSS should therefore show a salary of zero (EUR 0). Benefits in kind (company car, lunch vouchers, etc.) can also be suspended during adoption leave;

u declare the absence of the employee to the CCSS in the monthly sick leave

declarations

u

The National Health Fund (CNS) receives the information required to pay out the adoption benefits from the Joint Social Security Centre (CCSS)

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/conge- accueil/index.html

Adoption Leave

u

Adoption leave is considered as an effective period of work

u

The employer must, therefore:

u take adoption leave into consideration when calculating the days of annual leave.

The leave that the employee did not take prior to the beginning of adoption leave is deferred within the legal deadlines;

u take into account the period of adoption leave when calculating seniority and

related rights;

u keep the employee's position open, or an equivalent position, while the person is

• n adoption leave (the equivalent position must match the person's qualifications

and provide a salary at least equivalent to the current salary);

u keep the acquired benefits earned by the worker prior to adoption leave; u allow the worker to benefit from any improvements in working conditions

introduced during the adoption leave.

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/conge- accueil/index.html

Adoption Leave

u

At the end of adoption leave, both parents are entitled to a part-time or full- time parental leave

u

In the case of a full-time parental leave, the employment contract is suspended completely and the employer must deregister the employee from social security. Therefore, he must not declare salary payments during this period

u

If the employee does not wish to return to work at the end of adoption leave in order to take care of his child, he may resign without notice and without having to make a severance payment

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/conge- accueil/index.html

Adoption Leave

u

The employee may assert his right to priority for re-employment for a period

• f one year

u

Resignation without notice is established only in favour of employees who decide to give up their job in order to devote themselves fully and exclusively to the education of their child, not to employees who wish to change employer at the end of their adoption leave

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/conge- accueil/index.html

Parental Leave

u

Parental leave can be taken by either or both parents for a child up to 5yrs

• ld

u

The leave can be part time for 12 months or full time for 6 months

u

If the leave is not taken consecutively to the maternity leave (1st parental leave) the employer can request postponement (2nd parental leave)

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

In order to have the right to take parental leave, the (future) parent must:

u be legally employed in Luxembourg at the time of birth or adoption of the

child(ren);

u have been legally and continuously employed (without interruption exceeding a

total of 7 days) with the same employer in Luxembourg during the 12 months prior to the parental leave:

u either as a self-employed worker for at least 20 hours a week or; u as a salaried worker with a 20-hour work week at least within the same company

established in Luxembourg ;

u reside in Luxembourg or in another EU Member State; u cease professional activity (full-time leave) or reduce it by half (part-time leave)

for the duration of the parental leave

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

Special cases:

u

an employee employed by a business in Luxembourg who is seconded abroad at the time of the birth or adoption also has the right to parental leave;

u

an employee who has changed employer in the 12 months prior to the parental leave but fulfils the other conditions may take parental leave subject to the approval of his new employer;

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

Special cases:

u

an employer who hires a new employee on parental leave is free to allow or deny the employee the right to complete his parental leave:

u if the employer accepts, the employee remains on parental leave without

interruption;

u if the employer refuses, the employee must return to work without delay;

u

in the case of a transfer or merger of a business, the transfer without interruption of an employee to another position in Luxembourg is not considered as a change of employer

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

Parental leave cannot be transferred between parents

u

One of the parents must take the 1st parental leave immediately after maternity

• r adoption leave or it is lost

u

During the parental leave the employee receives a lump sum paid by the CNPF €1, 778.31 gross per month for full time and €889.15 for part time

u

Remember that the employee on full time leave is disaffiliated for Social Security and no salary or benefits are payable and on return to work a new declaration is made

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u Special cases: u Apprentice u An apprentice can request the first parental leave to be postponed, if he

can prove that:

u as a result of this leave, he must repeat the training for the year in progress; u he will not be allowed to sit his exam at the end of the year in progress

u To do so, the apprentice must submit an application to the employer and

to the National Family Allowance Fund (Caisse nationale des Prestations familiales - CNPF) at least 2 months before the start of the maternity leave

u Failing this, the right to the first parental leave is lost u Only one of the 2 parents may take the second parental leave

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

Special cases:

u

Apprentice continued

u

If the CNPF approves, both parents can take the second parental leave before the child's fifth birthday

u

The employer cannot object to the postponement (except if the application was not submitted in the correct manner and within the legal deadlines)

u

Employee on a trial period

u

An employee whose trial period ends after the maternity or adoption leave can only request the second parental leave

u

The right to parental leave only becomes effective and the leave may only be applied for once the trial period has ended

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

Special cases:

u

Unpaid parental leave

u

An employee who does not take or does not have the right to the first parental leave and wishes to reserve the second parental leave for the other parent may request unpaid leave for 4 months

u

The employer must grant this leave and cannot postpone it

u

Single-parent family

u

In the case of single-parent families, separated or divorced parents, the parent who has custody of the child may choose between the first and second parental leave

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

The employee submits his application to his employer:

u on paper; u by registered letter with acknowledgement of receipt; u at the latest 2 months before the start of maternity or adoption leave

u

The application must state:

u that it is 'parental leave directly following maternity or adoption leave (first

parental leave)';

u the type of leave requested:

u either 'full-time parental leave', u or 'part-time parental leave' (in this case, the employee may suggest how he would like to

arrange his working time)

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

The employer can neither refuse (except if the application was not submitted in accordance with legal conventions and deadlines) nor postpone the first parental leave

u

Part-time leave can be refused

u In this case, the employee must take full-time leave or renounce the leave

u

If an agreement is reached on the terms of the leave, the employer completes and signs the application for parental leave allowance submitted by his employee

u

The employee then forwards the application to the CNPF

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

During the full-time parental leave, the employer must:

u deregister his employee from the Joint Social Security Centre (Centre commun de

la sécurité sociale - CCSS);

u stop paying the employee's salary; u stop providing meal tickets and any other benefits in kind which the employee was

entitled to before the leave

u

When the employee returns to work following the parental leave, the employer will submit a new entry declaration to the Joint Social Security Centre (Centre Commun de la Sécurité Sociale - CCSS)

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

Second Parental Leave

u

The employee submits his application to his employer:

u on paper; u by registered letter with acknowledgement of receipt; u at the latest 6 months before the date where he wishes to start his parental leave

u

In addition, at least half of the second parental leave must be used up before the child reaches the age of 5

u

The employee must therefore send the application as early as possible, given that the employer may postpone the beginning of the start of the second parental leave

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

The application must state:

u that it is a 'parental leave to be taken before the fifth birthday of the child (second

parental leave)';

u the type of leave requested:

u either 'full-time parental leave', u or 'part-time parental leave' (in this case, the employee may suggest how he would like to

arrange his working time) u

Employer's approval

u The employer cannot refuse the second parental leave…

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

The employer can, however:

u refuse part-time parental leave. In this case, the employee must take full-time

leave or renounce his leave;

u and/or request that it be postponed under certain circumstances

u

The employer must submit his decision to the employee:

u by registered letter with acknowledgement of receipt; u at the latest 4 weeks after the employee's application

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

If the employer does not submit his decision within the 4-week deadline, the second parental leave is automatically accepted

u

If an agreement is reached on the terms of the leave, the employer completes and signs the application for parental leave allowance submitted by his employee

u

The employee must then forward the application to the CNPF

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

The employer can request that the leave is postponed:

u for a maximum of 2 months:

u if it can impact business operations as a result of simultaneous applications by several

employees;

u if it is impossible to arrange a replacement for the employee during the 6-month notice

period following his application, due to the specific nature of his work or a reduced workforce in the field of activity of the business;

u if the employee is part of senior management and effectively participates in the

management of the business.

u for 6 months maximum if the business employs less than 15 employees; u until the end of the season in the case of a seasonal activity if the requested

period of leave is during a period of high seasonal activity

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

It is not possible to postpone the leave if:

u the state of health of the child (attested by a medical certificate), problems at

school or a behavioural disorder (attested by a certificate delivered by the competent school administration) requires the presence of the parents or;

u the employer has already approved the leave; u the employee has not received a reply to his request for leave within 4 weeks of

the application;

u in the event of disagreement between employers where the employee works for

several employers

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

If the second parental leave is postponed, the employer must provide the employee with his decision:

u by registered letter with acknowledgement of receipt; u at the latest 4 weeks after the employee's application; u and propose a new start date for the parental leave which cannot be later than 2

months (or 6 months for businesses with less than 15 employees) after the initial leave date requested;

u and indicate the reason for the postponement

u

The employer must also inform the staff delegation

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

If the employer does not submit his decision within the 4-week deadline, the second parental leave is automatically accepted

u

If an agreement is reached on the new terms of the leave, the employer completes and signs the application for parental leave allowance submitted by his employee.

u

The employee must then forward the application to the CNPF

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

During the period of parental leave, the employee receives a fixed allowance paid by the CNPF , which is not linked to the employee's income and his length

• f service before the parental leave

u

During the part-time parental leave, the employer must:

u submit a new entry declaration to the CCSS in order to notify the change in the

number of working hours;

u continue to pay the employee in proportion to the number of hours he works in the

business

u When the employee returns to work following his parental leave, the employer will

submit a new entry declaration in order to notify the change in the number of working hours

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

An employer may replace an employee on parental leave with a new employee hired on a fixed-term employment contract

u

The new employee may be employed:

u either in the same position as the absent employee; u or in another position than that of the employee on parental leave, depending on

the restructuring carried out in the business due to the absence of the employee

• n parental leave

u

In any case, the contract of the replacement employee:

u must start, at the earliest, 3 months before the start of the parental leave or

maternity leave, provided the parental leave is taken subsequently to the maternity leave;

u ends, at the latest, 3 months after the end of the parental leave of the employee

being replaced

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

In order to facilitate the reinsertion of the employee and ensure his employability following his parental leave, the employee may:

u benefit from continuous vocational training offered by the employer during the

parental leave;

u take part in meetings or events organised during the parental leave

u

These measures may be agreed between the employee and employer at the latest one month before the start of the parental leave via an additional clause to the employment contract, however, the employee may at any time decide not to abide by this clause without this having negative consequences for him

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

Protection against dismissal

u

For the duration of his parental leave, the employee is protected against any form

• f dismissal with notice. This protection is valid from:

u 2 months and 1 day before the start of maternity leave / adoption leave, if it is the first

parental leave;

u 6 months and 1 day before the start of parental leave, if it is the second parental leave

u

The employee is not protected against dismissal with immediate effect for serious misconduct

u

Terminating the employment contract will therefore result in the end of the parental leave and the employee must pay back any allowance already received during the parental leave

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

The employer must:

u take into account the duration of parental leave when calculating the length of

service of the employee and the associated benefits;

u defer, in full, the annual leave not yet taken at the beginning of the full-time

parental leave until the employee returns to work

u

In contrast, the employee will not be granted any new legal holidays during full-time parental leave, as opposed to part-time parental leave (leave granted in proportion to weekly working time) and to maternity or adoption leave

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

If an employee hands in his notice or if the employment contract is terminated by common agreement by both parties before the parental leave has ended, the termination of the employment contract leads to the termination of the parental leave

u

Monthly allowances already paid must be fully reimbursed by the employee

u

However, in the event the employee changes employer during the parental leave, the leave may be continued without interruption provided the new employer has agreed to it

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

Returning to work before the end of parental leave

u

The employee may keep the allowance if he, as a result of a change of employer for economic reasons, is obliged to return to work before the end of the parental leave

u

In this case, the employee must first inform the CNPF and prove the necessary change of employer for economic reasons

u

Any allowances paid by the CNPF until then can be kept by the employee

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse- maternite/index.html

Parental Leave

u

Returning to work after parental leave

u

At the end of parental leave, the employee must return to his job or a similar position (in terms of pay and qualifications)

u

When the employee returns to work following his parental leave, the employer will submit a new entry declaration to the Joint Social Security Centre (Centre Commun de la Sécurité Sociale - CCSS)

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse-maternite/index.html

Parental Leave

u

Returning to work after parental leave

u

The employee who returns to his initial activity after parental leave is entitled to a meeting with his employer

u The aim of this meeting is to give the employee the opportunity to ask for a

different work schedule and/or work rhythm for a specific period of time which cannot exceed one year starting from the day set for his return to work

u

The employer examines the request and bases his decision upon his own needs and the needs of the employee

u

If the employer rejects the request he must justify his decision

u

If the employer does not fulfill these obligations, the employee may file for compensation, the amount of which is determined by the labour tribunal

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse-maternite/index.html

Parental Leave

Resignation of the employee after parental leave

u

At the end of parental leave, the employee is obliged to return to work

u

If he wishes to resign after the end of parental leave, he must do so in accordance with the procedures and deadlines applicable in case of resignation

u

At the end of parental leave, the employee must therefore return to work and

• nly after returning to work can he resign. Failing this, he must reimburse the

CNPF all of the allowances received

u

Failure to return to work without providing the employer with a serious and justified reason, or without resigning from work, after the parental leave has ended, may constitute a reason for dismissal with immediate effect for serious misconduct

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse-maternite/index.html

Parental Leave

u

Special cases:

u

new maternity leave or adoption leave during the parental leave: the parental leave is suspended and the remaining amount of leave to be taken is added to the new maternity or adoption leave

u If the parent wishes to take parental leave for the new child, subsequent to the

maternity or adoption leave, this new parental leave is then carried over, as of right, to the end of the remaining amount of the initial parental leave added to the maternity or adoption leave and must be taken immediately after it;

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse-maternite/index.html

Parental Leave

u

Special cases:

u

death of the child or refusal of the adoption application during parental leave:

u the parent must return to work at the latest 1 month after the death of the child

• r the refusal of the adoption application

u If the employer has hired a person to replace the parent benefiting from parental

leave and he is unable to offer him employment corresponding to his qualifications and salary level, the parental leave is extended but cannot exceed its initial term

Source: http://www.guichet.public.lu/entreprises/en/ressources-humaines/conges/situation-perso/grossesse-maternite/index.html

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