Minimum internship stipend
Enter the internship length and the attendance hours of the month: the calculation says whether the stipend is mandatory, gives its hourly and monthly minimum, the share exempt from social contributions and the share that contributes when the agreement pays more than the minimum.
2026 rules — verified on September 4, 2026Free, no account
This content is part of the path: Understanding my pay as an employee· Step 6 of 7· Next step: French form 2042 — income-tax return
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Sources and assumptions
- service-public.gouv.fr — F32131 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Le taux horaire de la gratification est égal au minimum à 4,50 € par heure de stage, correspondant à 15 % du plafond horaire de la sécurité sociale (soit 30 € x 0,15). »
- service-public.gouv.fr — F32131 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Le taux horaire de la gratification est égal au minimum à 4,50 € par heure de stage, correspondant à 15 % du plafond horaire de la sécurité sociale (soit 30 € x 0,15). »
- service-public.gouv.fr — F32131 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Soit 2 mois consécutifs (soit l'équivalent de 44 jours à 7 heures par jour) Soit à partir de la 309e heure de stage même si votre stage est effectué de façon non continue. »
- service-public.gouv.fr — F16734 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « 7 heures de présence, consécutives ou non, représentent 1 journée de présence »
- service-public.gouv.fr — F16734 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « 22 jours de présence représentent 1 mois »
- service-public.gouv.fr — F16734 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « La durée de formation effectuée en milieu professionnel est de 6 mois maximum par organisme d'accueil et par année d'enseignement. »
Calculation assumptions
- Student internship under an agreement in France, ordinary regime: the minimum is the legal hourly rate, 15 % of the hourly social security ceiling. Ancillary benefits (transport, meals, leave) and internships outside the ordinary regime (civil service, internships abroad, continuing vocational training) are not modelled.
- Duration thresholds are counted in attendance hours, as the administration does: 7 attendance hours count as 1 day and 22 days as 1 month. The stipend becomes mandatory beyond 44 days of 7 hours (i.e. from the 309th hour), and the 6-month maximum corresponds to 924 hours. The hours per day entered are used for this conversion; 7 hours is the reference day.
- The stipend is exempt from social contributions up to the legal minimum; only the share of a contractual stipend above it is subject to them. The amount of contributions due on that share is not computed.
- The stipend is exempt from income tax up to the annual amount of the SMIC (minimum wage): that comparison applies to the calendar year and is not quantified here.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.