L’élève ou l’étudiant qui réalise un stage d’une durée de plus de 2 mois consécutifs ou, au cours d’une même année scolaire ou universitaire, un stage d’une durée de plus de 2 mois, consécutifs ou non, a droit à une gratification minimale correspondant à 15 % du plafond horaire de la Sécurité sociale.
Ce plafond étant fixé à 26 € en 2021, le montant minimal de la gratification s’établit à 3,90 € de l’heure à compter du 1er janvier 2021.
Le montant mensuel de la gratification est calculé en multipliant 3,90 € par le nombre d’heures de stage réellement effectuées au cours d’un mois civil.
Exemple : la gratification minimale s’établit à 546 € pour un mois civil au cours duquel le stagiaire a effectué 140 heures de stage. Cette somme étant calculée ainsi : 3,90 x 140 = 546 €.
Les sommes versées aux stagiaires qui n’excèdent pas le montant de cette gratification minimale ne sont pas considérées comme des rémunérations et ne sont donc pas soumises à cotisations et contributions sociales.
À noter : si la gratification accordée au stagiaire est supérieure au montant minimal de 3,90 € de l’heure, la différence entre le montant effectivement versé et ce montant minimal est soumise à cotisations et contributions sociales.
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