{"id":6932,"date":"2018-12-24T10:00:00","date_gmt":"2018-12-24T09:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2018\/12\/24\/quelle-gratification-pour-les-stagiaires-en-2019\/"},"modified":"2019-02-01T12:02:12","modified_gmt":"2019-02-01T11:02:12","slug":"quelle-gratification-pour-les-stagiaires-en-2019","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2018\/12\/24\/quelle-gratification-pour-les-stagiaires-en-2019\/","title":{"rendered":"Quelle gratification pour les stagiaires en\u00a02019\u00a0?"},"content":{"rendered":"

L\u2019entreprise doit verser une gratification minimale au stagiaire qui effectue en son sein, au cours d\u2019une m\u00eame ann\u00e9e scolaire ou universitaire, un stage de plus de\u00a02\u00a0mois, cons\u00e9cutifs ou non.<\/p>\n

Cette gratification minimale correspond \u00e0\u00a015\u00a0% du plafond horaire de la S\u00e9curit\u00e9 sociale. Ce plafond demeurant fix\u00e9 \u00e0\u00a025\u00a0\u20ac en\u00a02019, le montant minimal de la gratification s\u2019\u00e9tablit toujours \u00e0\u00a03,75\u00a0\u20ac de l\u2019heure \u00e0 compter du\u00a01er<\/sup>\u00a0janvier\u00a02019.<\/p>\n

Son montant mensuel est calcul\u00e9 en multipliant\u00a03,75\u00a0\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\u00a0525\u00a0\u20ac pour un mois civil au cours duquel le stagiaire a effectu\u00e9\u00a0140\u00a0heures de stage. Cette somme est calcul\u00e9e ainsi\u00a0: 3,75\u00a0x\u00a0140\u00a0=\u00a0525\u00a0\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\u00a03,75\u00a0\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


\n Arr\u00eat\u00e9 du 11\u00a0d\u00e9cembre\u00a02017, JO du\u00a015
\n <\/a><\/cite><\/p>\n

Les Echos Publishing 2018<\/p>\n","protected":false},"excerpt":{"rendered":"

Les stagiaires ont droit \u00e0 une gratification minimale horaire de\u00a03,75\u00a0\u20ac en\u00a02019.<\/p>\n","protected":false},"author":5,"featured_media":6933,"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":"yes","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[39],"tags":[],"class_list":["post-6932","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6932"}],"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=6932"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6932\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/6933"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=6932"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=6932"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=6932"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}