The minimum remuneration for internships will increase as of January 1, 2023. The social security ceiling, on the basis of which the minimum bonus of the trainee is calculated, is effectively reassessed at that time. The increase is expected to be significant, as the Social Security Financing Act for 2023 is based on a reassessment of the 6.9% cap due to inflation forecasts and rising prices in France. The minimum remuneration of trainees should therefore be increased by the same amount, with the final amount officially published in December. Internship scholarships are exempt from income tax up to an annual gross minimum wage. The amount of internship allowances paid during the year cannot therefore be declared in the tax return of the tax budget, as long as it does not exceed this ceiling of an annual minimum wage. The trainee`s remuneration is also exempt from social security contributions up to the amount of the minimum premium. Summary Definition of internship remuneration Minimum amount of training allowance Increase in internship remuneration in 2023 Minimum duration of a paid internship Calculation of trial hours Date of payment of. The amount of the internship grant is freely determined by the parties, but this remuneration may not be less than an amount specified in the branch contract or an extended professional contract or, failing that, by law. In the latter case, the amount of the probationary allowance must be at least equal to a minimum threshold calculated not on the basis of the minimum wage, but on the basis of a percentage of the social security ceiling. The law stipulates that trainees who benefit from an internship lasting more than 2 consecutive months or not will receive a tip.

If the duration of the internship is less than two months, the payment of an allowance is optional. It is due to the trainee from the first hour of presence in the company. Since December 2014, as soon as the trainee is present for more than 44 days or more than 308 hours, even temporarily, tipping is mandatory. The amount of the tip must be specified in the internship contract signed between the parties. The internship allowance is exempt from social security contributions up to the legal amount: in this case, the gross remuneration and the net remuneration are therefore the same. In addition, the benefit is subject to social security contributions only for the part that exceeds the legal amount. On this part, you must therefore deduct the applicable contributions in order to receive your net remuneration. Since 1 January 2015, remuneration is mandatory if the internship lasts more than 2 months (i.e. 44 days). Otherwise, the employer is free to tip or not. In the event of wrongful termination of the internship contract, the host organization undertakes to pay damages to the trainee who has suffered this termination. Smoothed monthly tip over the entire duration of the internship (0 months): € 0.00 Are you planning to hire an intern in your company and want to know everything about the regulations surrounding internships (from recruitment to the end of the internship, including signing the contract)? The tip of an internship of more than 2 months is due for each hour of actual presence of the trainee.

The contractual provisions may provide for a weekly working time greater or lower than the legal working time of 35 hours. The actual working time may not exceed the maximum working time of 10 hours per day. If you are hosting a person on an internship, he or she must follow a training course with a pedagogical teaching volume of at least 200 hours per year of instruction. The internship must above all allow the trainee to acquire and implement the professional skills associated with his training. The tasks assigned to it must be consistent with the educational project of the educational institution. Under the same article, a young person aged at least 25 on 1 January 2021 can now benefit from the tax exemption of his internship salary and the tax exemption of part of his salary income as part of his 2022 tax return. The tip is paid at the end of each month and not at©the end of the course. In the same position, the employer must respect a minimum duration (called “waiting period”) in order to be able to propose a new internship. This period is 1/3 of the duration of the previous internship.

The amount of remuneration paid to the trainee may therefore change monthly, depending on the number of hours he has previously spent. However, the company hosting the trainee is free to pay the same remuneration each month by “smoothing” all the sums received by the trainee during his internship. The company can therefore pay the same monthly amount, even if the intern does not work the same number of hours from one month to the next. Internship premiums are not considered employment income by the CAF.