L\u2019\u00e9l\u00e8ve ou l\u2019\u00e9tudiant qui r\u00e9alise un stage d\u2019une dur\u00e9e de plus de 2 mois cons\u00e9cutifs ou, au cours d\u2019une m\u00eame ann\u00e9e scolaire ou universitaire, un stage d\u2019une dur\u00e9e de plus de 2 mois, cons\u00e9cutifs ou non, a droit \u00e0 une gratification minimale correspondant \u00e0 15 % du plafond horaire de la S\u00e9curit\u00e9 sociale.<\/p>\n
Ce plafond \u00e9tant fix\u00e9 \u00e0 29 \u20ac en 2024, le montant minimal de la gratification s\u2019\u00e9tablit \u00e0 4,35 \u20ac de l\u2019heure \u00e0 compter du 1er<\/sup> janvier 2024. Sachant que les \u00e9ventuels avantages en nature accord\u00e9s au stagiaire (sauf les avantages de repas) sont pris en compte pour l\u2019appr\u00e9ciation de ce montant minimal.<\/p>\n Le montant mensuel de la gratification est calcul\u00e9 en multipliant 4,35 \u20ac par le nombre d\u2019heures de stage r\u00e9ellement effectu\u00e9es au cours d\u2019un mois civil.<\/p>\n \n Exemple :<\/span> la gratification minimale s\u2019\u00e9tablit \u00e0 609 \u20ac pour un mois civil au cours duquel le stagiaire a effectu\u00e9 140 heures de stage. Cette somme \u00e9tant calcul\u00e9e ainsi : 4,35 x 140 = 609 \u20ac.<\/p>\n Les sommes vers\u00e9es aux stagiaires qui n\u2019exc\u00e8dent pas le montant de cette gratification minimale ne sont pas consid\u00e9r\u00e9es comme des r\u00e9mun\u00e9rations et ne sont donc pas soumises \u00e0 cotisations et contributions sociales.<\/p>\n \n \u00c0 noter :<\/span> si la gratification accord\u00e9e au stagiaire est sup\u00e9rieure au montant minimal de 4,35 \u20ac de l\u2019heure, la diff\u00e9rence entre le montant effectivement vers\u00e9 et ce montant minimal est soumise \u00e0 cotisations et contributions sociales.<\/p>\n Les Echos Publishing 2024<\/p>\n","protected":false},"excerpt":{"rendered":" L\u2019\u00e9l\u00e8ve ou l\u2019\u00e9tudiant qui effectue un stage d\u2019une dur\u00e9e sup\u00e9rieure \u00e0 2\u00a0mois a droit \u00e0 une gratification minimale.<\/p>\n","protected":false},"author":5,"featured_media":4260,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[39],"tags":[32],"class_list":["post-4259","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social","tag-entrepreneurs","typo-chiffre"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/4259"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=4259"}],"version-history":[{"count":4,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/4259\/revisions"}],"predecessor-version":[{"id":14015,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/4259\/revisions\/14015"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/4260"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=4259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=4259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=4259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}