If you are an active student or©©a student in a company, the employer hosting you may, under certain conditions, pay you a financial compensation called©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. 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. In some professions, an industrial contract or an extended professional contract provides for internship allowances that exceed the legal minimum. In this case, the amount provided for in the agreement and more favourable to the trainee applies. The employer must consult the collective agreement applicable to the company in order to know the regulations in force. Professionalization contract, apprenticeship contract, internship contract: the law provides for a minimum remuneration for beneficiaries of this type of contract or agreement. In the first two cases, the minimum wage is expressed as a percentage of the hourly SMIC. This represents an increase as of August 1, 2022, confirming the remuneration of the different types of contracts. The remuneration of trainees is also subject to special regulations.
Here are the most important things to remember for this new year. The employer who hosts an intern must pay him a minimum hourly tip if he is present in the organization for more than 308 hours during the same school year. The terms are sometimes confused: remuneration, allowance, salary? It`s actually a tip that doesn`t count as a salary. It is possible to pay a different tip for two trainees, provided that the legal minimum is respected. The legal minimum wage for apprentices is calculated as a percentage of the SMIC, depending on certain conditions, including the age and experience of the trainee (from 1 year to 3 years). Here are the amounts to be taken into account from August 2022, calculated on the basis of 151.67 hours per month (i.e. full-time to 35 hours per week): To calculate this two-month duration, the actual presence of the trainee must be taken into account. One day equals 7 hours of actual presence and one month equals 22 days.
The employee thus exceeds the minimum period of 2 months as long as he is present for more than 44 days (2 x 22 days) or more than 308 hours (7 x 22 x 2). If the internship is carried out intermittently throughout the year, the number of hours of presence of the trainee is therefore used to determine whether the minimum duration has been respected or not. The trainee is therefore entitled to a bonus from his 309th hour of internship in the same invited company. A trainee is rewarded in the event of a public holiday if he is present. The employer has two options to tip the intern at the end of the month: real or smooth. The company must pay a minimum scholarship to the trainee who completes an internship of more than 2 months during the same school or academic year, consecutive or not. 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. Summary When does an intern need to be paid? What remuneration for an internship? How to calculate tips? Transport and restaurant voucher What is the amount of social security contributions for an intern? Satisfaction. The trainee who is a national©of a country of the European Union (EU): TitleContent or the European©© Economic Area© (EEA): TitleContent has the same obligations and rights as a French trainee. The hourly rate of tipping is©at least 3.90 per hour of training, which corresponds to 15% of the hourly ceiling of the social security system©© (i.e. 26 x 0.15). Employers who carry out internships of more than two months must pay trainees a statutory bonus.
Here is the currently valid amount. If it respects the legal thresholds, a company is free to pay its trainees as it sees fit, including by paying them allowances sometimes higher than the minimum wage. This is the case, for example, for a number of large groups that pay substantial allowances to their trainees. 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. Law No. 2014-788 of 10 July 2014 aims to regulate the remuneration of trainees. The tip is due if the internship lasts more than 2 consecutive months. The minimum hourly gratuity rate is €3.90 or 15% of the Social Security limit. The tip is paid monthly, it cannot be paid at the end of the course. From 1 January 2022, trainees` remuneration will be 3.90 euros per hour, or 15% of the hourly ceiling of social security, frozen since 2020.
Some trainees can sometimes earn bonuses close to the amount of the Smic, depending on the company. This is a minimum service that can be determined by an extended professional contract or in an industrial contract. At the end of each month, the company pays the tip directly to the intern. If the internship lasts less than two months, tipping is not mandatory and is at the discretion of the employer. Conversely, the duration of an internship cannot exceed 6 months in an apprenticeship year. In terms of social security contributions, the CGS and the CRDS are not due if the remuneration does not exceed the minimum hourly amount. The company will therefore be exempt from social security contributions on the remuneration of trainees in 2021. If, on the other hand, the employer decides to pay a premium higher than the legal minimum, the excess fraction is subject to social security contributions and contributions. This obligation applies only to apprentices and students in the context of©©introductory training, initial training or completion©of initial vocational training. Different rules apply to continuing vocational training trainees who are bound©by an employment contract. 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. 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. As the trainee is not an employee, he cannot claim unemployment insurance or supplementary pension, regardless of the amount of the benefit.
Since 1 September 2015, trainees have been reimbursed for half of their transport costs and have access to the company restaurant or meal vouchers.