The Executive Remuneration Review - 7th edition
Although the word 'executives' does not have a legal definition, the Luxembourg Labour Code makes a significant difference between upper-level employees (cadres supérieurs who may be assimilated to executives) and non-managerial employees:
a) non-managerial employees cannot exceed a certain number of working hours per day and week. The limitation on working hours does not apply to executive employees;
b) non-managerial employees are entitled to compensation for overtime, either by paid rest time, by 1.5 hours of free time per additional hour worked, or through the payment of their salary plus 40 per cent. The executive employee is not entitled to payment for overtime work; and
c) executives do not fall within the scope of application of certain collective bargaining agreements. They are not entitled to any remuneration for work on Sundays, whereas non-executive employees are paid for hours worked on Sundays, at the request of the employer with an increase in salary of 70 per cent.
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