Collective bargaining concerns 126 out of 156 banks (about 80%). In general and according to the Fedil representative, the distribution of VPS varies by about 1%, half of which is distributed collectively and half individually according to criteria. The metallurgical sector is very heterogeneous and there is little information. There is no collective bargaining with several employers and, in general, and according to the representative of the trade union obligation LA”tzebuerg (OBG-L), there are wage scales in most companies. VPS systems are mainly based on for-profit systems and are paid as a satisfaction. Law on the Co-financing of Continuing Vocational Training (August 29, 2017) Overtime is governed by the collective agreement as follows (collective agreement for workers in the financial sector 2007-2009, p. 13.