Minimum Legal Stagiaire 2021

To help employers calculate the amount of the bonus they must grant to their trainees, the site offers a calculation simulator that allows employers to calculate the minimum amount based on the actual hours of presence of the trainee: the administration has clarified the methods of calculating the remuneration paid to the trainee after the last reform of internships. The exact amount of the tip now depends on the number of hours the intern is actually present. In order to obtain the amount of the minimum allowance, it is therefore necessary to multiply the number of hours of actual presence of the trainee by the minimum hourly premium. As an indication, for a trainee present 35 hours per week or 151.67 hours per month, the minimum amount of the monthly internship bonus is 151.67 x 3;90 = 591.51 euros per month. Since an intern is not considered an employee, the employer does not have to make a pre-employment declaration (PAE). In the case of a shared internship, i.e. a multiple internship (for example 3 times 4 weeks of internship), the trainee must be paid from 309 hours of operation. Internships in companies are the subject of an internship agreement between the trainee, the host company and the educational institution. These internships are integrated into a school or university pedagogical curriculum (e.g. technical, secondary, university or special education institutions). In principle, the duration of the traineeship(s) carried out by the same trainee in the same company may not exceed 6 months per year of apprenticeship.

Find out what an intern reward is in 2022! Find out more about hosting an intern in a company If you are a student or©©veteran in a company, the employer hosting you may, under certain conditions, pay you financial compensation called©a minimum tip. This obligation applies to companies, public administrations, local authorities©, health institutions©, ©associations or other host organizations. Tipping may be exempt©©from social security contributions. A trainee can also benefit from the following rights: access to meal vouchers and social and cultural activities, reimbursement of transport costs and holidays. The company cannot entrust the trainee with tasks that are dangerous to his health or safety. The probationary allowance must be paid once a month. For example, the scholarship cannot be paid as a lump sum at the end of the internship. The host organization cannot wait for the 2-month threshold to pay the tip: the remuneration must be paid from the first month as soon as the duration of the internship reaches the legal minimum. When the trainee leaves the company, the company must provide him with a certificate of internship, which must contain the amount of the internship allowance. As the trainee is not an employee, he cannot claim unemployment insurance or supplementary pension, regardless of the amount of the benefit. 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. Download the complete file « Hiring interns » If it respects the legal thresholds, a company is free to pay its trainees as it sees fit, including by paying a remuneration sometimes higher than the amount of the minimum wage.

This is the case, for example, for a number of large groups that pay substantial allowances to their trainees. A trainee is rewarded in the event of a public holiday if he is present. The internship allowance is a remuneration paid by a host organization (company, association, etc.) to its trainee at the end of each month. Although it is paid monthly, this amount does not have the character of a salary and is therefore subject to separate legal regulations, both in terms of minimum amount and in terms of tax or social protection. Once a traineeship has reached a minimum duration, it must be subject to a bonus, the amount of which must not fall below a threshold set by law. The trainee remains affiliated to the general social security scheme of his parents as a beneficiary for the duration of his internship. The purpose of the internship must not be to perform a regular task equivalent to a permanent position in the company. If this is the case, the internship could be reclassified as an employment contract. The successive admission of trainees under different internship contracts to carry out internships in the same post is only possible after a waiting period corresponding to one third of the duration of the previous internship. This means that after a first internship in a position, it is necessary to wait for the expiry of a waiting period before a new internship contract can be concluded for the same position.

However, this waiting period does not apply if the previous internship was interrupted at the initiative of the trainee before its end. Are you planning to hire an intern in your company and want to know everything about the regulations relating to internships (from hiring to the end of the internship, including signing the contract)? The payment of a tip to the trainee is mandatory as soon as he is welcomed by the company for more than two months: this corresponds to 44 days to 7 hours per day or from the 309. during the same school or university year, even if its presence is not continuous. Below this two-month period, the tip is optional and is the subject of negotiation between the trainee and the host organization. Example: The minimum tip is €546 for a calendar month during which the trainee completed 140 hours of internship. This sum is calculated as follows: 3.90 x 140 = 546 €. Before the January 1, 2023 increase, the minimum amount of an internship bonus for 2022 had remained the same for several years. Indeed, the social security ceilings were frozen again in 2022 (decree of 15 December, published in the Official Journal of 18 December). Trainees whose remuneration corresponds to the legal threshold therefore did not benefit from an increase in their bonus at the beginning of 2022.

A stagnation, mainly due to the health crisis, is the decline in the average wage per capita (SMPT), which serves as the basis for calculating social security ceilings. This is the legal minimum rate, set by decree and set as a percentage of the hourly social security ceiling. It cannot be amended if the employer is a public body. According to Article 81bis of the General Tax Code, the remuneration received by a trainee is exempt from tax within the limit of the annual ceiling of the SMIC (€15,228 net in 2022). As indicated on the website, to calculate this duration, it is necessary to take into account the actual presence of the trainee in the host organization as follows: The minimum amount for each hour of actual presence is € 3.90. 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. In addition, the remuneration of trainees up to 15% of the PASS (annual amount € 41,136) is exempt from social contributions by applying the following formula: € 3.90 x the number of hours worked in 2022.