{"id":10806,"date":"2024-09-23T00:00:00","date_gmt":"2024-09-22T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/remuneration-des-apprentis-et-gratification-des-stagiaires-quelles-nouveautes\/"},"modified":"2024-09-23T00:00:00","modified_gmt":"2024-09-22T22:00:00","slug":"remuneration-des-apprentis-et-gratification-des-stagiaires-quelles-nouveautes","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/remuneration-des-apprentis-et-gratification-des-stagiaires-quelles-nouveautes\/","title":{"rendered":"R\u00e9mun\u00e9ration des apprentis et gratification des stagiaires : quelles nouveaut\u00e9s\u202f?"},"content":{"rendered":"<p>\u00c0 la suite d\u2019une consultation publique, le Bulletin officiel de la S\u00e9curit\u00e9 sociale (BOSS) se dote de 2 nouvelles rubriques\u202f: l\u2019une relative \u00e0 l\u2019exon\u00e9ration des r\u00e9mun\u00e9rations des contrats d\u2019apprentissage et l\u2019une relative au r\u00e9gime social applicable aux gratifications des stagiaires. Focus.<\/p>\n<h2>Apprentissage et stage\u202f: des pr\u00e9cisions sur le r\u00e9gime social applicable<\/h2>\n<p>Depuis la rentr\u00e9e 2024, 2 rubriques du BOSS ont \u00e9t\u00e9 mises \u00e0 jour \u00e0 la suite d\u2019une consultation publique, dont l\u2019objet \u00e9tait de clarifier certaines questions soulev\u00e9es au sujet des r\u00e9gimes sociaux de la r\u00e9mun\u00e9ration de l\u2019apprenti et de la gratification du stagiaire.<\/p>\n<p>La 1re pr\u00e9cision concerne le contenu relatif \u00e0 l\u2019exon\u00e9ration applicable aux contrats d\u2019apprentissage.<\/p>\n<p>Pour m\u00e9moire, la r\u00e9mun\u00e9ration vers\u00e9e par l\u2019employeur \u00e0 l\u2019apprenti est exon\u00e9r\u00e9e de cotisations sociales l\u00e9gales et \/ ou conventionnelles dans la fraction de 79% du SMIC.<\/p>\n<p>Le BOSS pr\u00e9cise d\u00e9sormais, qu\u2019en cas d\u2019embauche ou de d\u00e9part en cours du mois de cet apprenti, le plafond de 79 % du SMIC est proratis\u00e9 selon la formule suivante\u202f:<\/p>\n<ul>\n<li>SMIC mensuel x 79\u202f% x (nombre de jours de la p\u00e9riode d&#8217;emploi \/ nombre de jours calendaires du mois).<\/li>\n<\/ul>\n<p>Comme pour les autres salari\u00e9s, le b\u00e9n\u00e9fice de la d\u00e9duction forfaitaire sp\u00e9cifique pour frais professionnels est conditionn\u00e9 au respect de l\u2019assiette minimum des cotisations pour les apprentis.<\/p>\n<p>Par ailleurs, une pr\u00e9cision est apport\u00e9e s\u2019agissant de la gratification des stagiaires.<\/p>\n<p>D\u00e9sormais, le BOSS rappelle que les \u00e9ventuels avantages en nature, exceptions faites des avantages repas, fournis au stagiaire doivent \u00eatre pris en compte pour l\u2019appr\u00e9ciation de la limite de franchise des cotisations.<\/p>\n<p>Par ailleurs, sous r\u00e9serve de respecter la r\u00e9glementation applicable aux titres-restaurants, l\u2019acquisition de tels titres est exclue de l\u2019assiette de cotisations sociales.<\/p>\n<p>Notez que ces rubriques, d\u00e9sormais enrichies de ces pr\u00e9cisions, sont opposables depuis le 1er septembre 2024.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/actualites-boss\/2024\/aout\/entree-en-vigueur-des-rubriques.html#:~:text=Le%20contenu%20des%20rubriques%20relatives,vigueur%20le%201er%20septembre%202024.\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 du Bulletin officiel de la S\u00e9curit\u00e9 sociale, communiqu\u00e9 du 29 ao\u00fbt 2024, \u00ab\u202fEntr\u00e9e en vigueur des rubriques relatives \u00e0 l\u2019exon\u00e9ration applicable aux contrats d\u2019apprentissage et au r\u00e9gime social applicable aux r\u00e9mun\u00e9rations des stagiaires\u202f\u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/remuneration-des-apprentis-et-gratification-des-stagiaires-quelles-nouveautes\" target=\"_blank\" rel=\"noopener\">R\u00e9mun\u00e9ration des apprentis et gratification des stagiaires : quelles nouveaut\u00e9s\u202f?   <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_remunerationapprentisgratificationstagiaires.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 la suite d\u2019une consultation publique, le Bulletin officiel de la S\u00e9curit\u00e9 sociale (BOSS) se dote de 2 nouvelles rubriques\u202f: l\u2019une relative \u00e0 l\u2019exon\u00e9ration des r\u00e9mun\u00e9rations des contrats d\u2019apprentissage et l\u2019une relative au r\u00e9gime social applicable aux gratifications des stagiaires. Focus.<\/p>\n","protected":false},"author":0,"featured_media":10807,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-10806","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-sociale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9mun\u00e9ration des apprentis et gratification des stagiaires : quelles nouveaut\u00e9s\u202f? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/remuneration-des-apprentis-et-gratification-des-stagiaires-quelles-nouveautes\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9mun\u00e9ration des apprentis et gratification des stagiaires : quelles nouveaut\u00e9s\u202f? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"\u00c0 la suite d\u2019une consultation publique, le Bulletin officiel de la S\u00e9curit\u00e9 sociale (BOSS) se dote de 2 nouvelles rubriques\u202f: l\u2019une relative \u00e0 l\u2019exon\u00e9ration des r\u00e9mun\u00e9rations des contrats d\u2019apprentissage et l\u2019une relative au r\u00e9gime social applicable aux gratifications des stagiaires. 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