© - ATH all rights reserved - Edition 2024 79 2024 EMPLOYER’S GUIDE PAYMENT OF INTERN A salary is paid for an internship if it is longer than 2 consecutive or even 2 non-consecutive months during the same school or university year in the same company or organisation. The minimum amount of the salary is set by sector agreement or extended professional agreement, otherwise the hourly amount of the salary is set at 15 % of the social security hourly limit, i.e. € 4.35 per hour of work. The host company must keep a record of the amount of time the intern spends in the company. The salary is paid monthly according to hours actually worked. It is due from the 1st day of the 1st month of internship. For internships of up to 2 consecutive months maximum, the payment of a salary is optional and is « negotiated » between the intern and the host company. The intern benefits from meal vouchers and reimbursement of public transport costs under the same conditions as company employees. He also benefits from the sustainable mobility allowance if it has been set up within the company. SOCIAL SECURITY CONTRIBUTIONS ON SALARY PAID Contributions are not due on sums paid to interns up to the minimum salary. For this to apply, an internship agreement is an essential requirement. For salaries over the threshold determined, social security contributions are only due on the portion over the threshold. No contributions are due and no rights are established with regard to unemployment insurance and supplemental pensions for internships. Income paid for Internships in a company are included in the basis for calculating the « Net social amount ». If the intern is considered as a separate resource for the company, the URSSAF will base the contributions not on the salary paid, but on the contractual minimum the intern would have received as an employee. STATUS OF INTERN The intern is not an employee as defined by the French employment code. Nevertheless, certain provisions of the French employment code are applicable to the intern, particularly those regarding working hours, protection from psychological or sexual harassment, maternity or paternity leave... The intern is in the company to learn and/or observe and therefore has no obligation to produce work like employees. All interns are required to comply with the company's rules and regulations : hours, discipline, health and safety rules and so on. Interns are not included in the company’s workforce. The company is required to deliver an internship certificate to all interns. This certificate mentions the length of the internship and, where applicable, the salary paid, as well as the procedure for validating the internship for pension purposes. Ask us : special arrangements are applicable if an intern is hired at the end of the internship.
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