Mayors, aldermen and council members are entitled to political leave for the hours of work devoted to the exercise of their political mandate. The right to political leave is based on articles 78 to 81 of the amended municipal law of December 13, 1988.
When mayors, aldermen and council members are self-employed or when they are without a profession, and therefore not benefiting from a statutory regime, they receive a flat-rate allowance to compensate for the time devoted to their political mandate if they are under 65 years of age. When an employer employs them, the latter is reimbursed an amount corresponding to the gross remuneration and the employer's contributions to the social security agency for the period during which they were absent from work in order to carry out the political mandate. The related implementing rules are set in the amended Grand-Ducal regulation of December 6, 1989.
In addition, mayors and aldermen are entitled to a set allowance based on the number of members of the municipal council. The maximum amounts are fixed by Grand-Ducal regulation. These allowances cover all expenses inherent to the function, except for travel and accommodation expenses, as well as communication expenses, which may be reimbursed additionally. Some municipalities provide the mayor with a company car.
Local counsellors receive attendance fees for their participation in local council meetings.
Political leave for the year 2022
Applications may be submitted before 30 September 2023 either electronically via the MyGuichet platform of the Guichet.lu portal or by post using the forms available under the "Forms" section of the Guichet.lu portal.
Application for reimbursement
This procedure concerns municipal elected representatives and their employers. In concrete terms, the employer of an elected municipal official may submit a request for reimbursement of political leave for the year 2022 to the Ministry of Home Affairs before 30 September 2023.
Application for compensation
Elected representatives who are self-employed or without a profession, who thus do not benefit from a statutory scheme, and who are under 65 years of age may submit a request for compensation before 30 September 2023, enclosing the certificate of affiliation (CSSS).