{"id":21109,"date":"2017-09-22T00:30:26","date_gmt":"2017-09-21T22:30:26","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=21109"},"modified":"2024-09-26T17:02:07","modified_gmt":"2024-09-26T15:02:07","slug":"gratifications-de-stages","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/gratifications-de-stages\/","title":{"rendered":"Gratifications de stage et revenus \u00e9tudiants: quelle imposition ?"},"content":{"rendered":"<p>Les gratifications de stage (r\u00e9mun\u00e9rations per\u00e7ues par les \u00e9tudiants ou les \u00e9l\u00e8ves) sont en principe imposables dans la cat\u00e9gorie des traitements et salaires. Le Code G\u00e9n\u00e9ral des Imp\u00f4ts pr\u00e9voit cependant des d\u00e9rogations.<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point sur ces dispositifs.<\/p>\n<h3><strong><u>I\/ Gratifications de stage et fiscalit\u00e9 <\/u><\/strong><\/h3>\n<ul>\n<li>\n<h4><u><span style=\"color: #993300;\">Obligation de gratification de stage<\/span> <\/u><\/h4>\n<\/li>\n<\/ul>\n<p>L\u2019article 1<sup>er<\/sup> de la loi n\u00b0 2014-788 du 10 juillet 2014 tendant au d\u00e9veloppement, \u00e0 l\u2019encadrement des stages et \u00e0 l\u2019am\u00e9lioration du statut des stagiaires a introduit l\u2019article L124-6 du Code de l\u2019\u00e9ducation.<\/p>\n<p>Cet article pr\u00e9cise les modalit\u00e9s de versement des gratifications vers\u00e9es aux stagiaires. Elles d\u00e9pendent de la dur\u00e9e de ces p\u00e9riodes de stage ou de formation en milieu professionnel.<\/p>\n<p>En effet, lorsque la dur\u00e9e de la p\u00e9riode de formation au sein d&rsquo;un m\u00eame organisme d&rsquo;accueil est :<\/p>\n<ul>\n<li>sup\u00e9rieure \u00e0 deux mois cons\u00e9cutifs<\/li>\n<li>ou, au cours d&rsquo;une m\u00eame ann\u00e9e scolaire ou universitaire, \u00e0 <u>deux mois cons\u00e9cutifs<\/u> ou non,<\/li>\n<\/ul>\n<p>le ou les stages ou la ou les p\u00e9riodes de formation en milieu professionnel font l&rsquo;objet d&rsquo;une gratification <u>vers\u00e9e mensuellement. La convention de branche, ou par d\u00e9faut, l&rsquo;accord professionnel \u00e9tendu fixe son montant. (Ou, \u00e0 d\u00e9faut, par d\u00e9cret, \u00e0 un niveau minimal de 15 % du plafond horaire de la S\u00e9curit\u00e9 sociale).<\/u><\/p>\n<p><em><div class=\"encadre-style\">Le plafond horaire de la S\u00e9curit\u00e9 sociale = 26 euros au 1er janvier 2022. 15% de ce plafond font 3.90 \u20ac de l\u2019heure <\/div><\/em><\/p>\n<p>L\u2019article de la loi ajoute que la gratification est due au stagiaire <u>\u00e0 compter du premier jour du premier mois <\/u>de la p\u00e9riode de stage ou de formation en milieu professionnel. Son montant minimal forfaitaire ne d\u00e9pend pas du nombre de jours ouvr\u00e9s dans le mois.<\/p>\n<ul>\n<li>\n<h4><span style=\"color: #993300;\"><u>Exon\u00e9ration d\u2019imp\u00f4t sur le revenu pour la gratification de stage<\/u><\/span><\/h4>\n<\/li>\n<\/ul>\n<p><strong>L\u2019article 81 bis du Code G\u00e9n\u00e9ral des Imp\u00f4ts dispose que\u00a0 \u00ab\u00a0(\u2026) la gratification <\/strong>mentionn\u00e9e \u00e0 l&rsquo;article L124-6 du code de l&rsquo;\u00e9ducation vers\u00e9e aux stagiaires lors d&rsquo;un stage ou d&rsquo;une p\u00e9riode de formation en milieu professionnel est exon\u00e9r\u00e9e de l&rsquo;imp\u00f4t sur le revenu dans la limite du montant annuel du salaire minimum de croissance. \u00bb<\/p>\n<p><em>\u00a0<div class=\"encadre-style\"><\/em><span style=\"color: #000000;\"><em>En 2022, la limite du montant annuel du SMIC est de 18 655 \u20ac. Ainsi, <span style=\"color: #000000;\">seule<\/span> la fraction des sommes per\u00e7ues \u00a0sup\u00e9rieure \u00e0 cette limite sera imposable. <\/div><\/em><br \/>\n<\/span><\/p>\n<p>Cette disposition s\u2019applique indistinctement <strong>que le stagiaire soit rattach\u00e9 au foyer fiscal de ses parents ou non.\u00a0<\/strong><\/p>\n<p>Attention, depuis 2020, <strong>et m\u00eame s\u2019ils sont rattach\u00e9s au foyer fiscal de leurs parents, <\/strong>ils doivent d\u00e9clarer l\u2019int\u00e9gralit\u00e9 de leurs revenus. Aussi convient-il de bien choisir la fa\u00e7on de d\u00e9clarer ses imp\u00f4ts, car l\u2019imposition des revenus de l\u2019apprenti ou du stagiaire au-del\u00e0 de 18 655 \u20ac ne se fera pas au m\u00eame taux s\u2019il est rattach\u00e9 ou non \u00e0 la d\u00e9claration de ses parents. De m\u00eame, son absence de rattachement leur fait perdre une part fiscale. Et la d\u00e9duction d\u2019une pension joue aussi dans le calcul.<\/p>\n<h3><strong><u>II\/ Quelle fiscalit\u00e9 pour les jobs d\u2019\u00e9t\u00e9 et activit\u00e9s durant les \u00e9tudes et cong\u00e9s universitaires ou scolaires\u00a0?<\/u><\/strong><\/h3>\n<p><strong>L\u2019article\u00a0<\/strong><span class=\"s2\"><b>81.36\u00b0\u00a0<\/b><\/span><strong>du Code G\u00e9n\u00e9ral des Imp\u00f4ts pr\u00e9voit un dispositif particulier<\/strong><\/p>\n<p>En effet, \u00a0les \u00e9l\u00e8ves et \u00e9tudiants \u00e2g\u00e9s de 25 ans au plus au 1er janvier de l\u2019ann\u00e9e d\u2019imposition b\u00e9n\u00e9ficient d\u2019une exon\u00e9ration pour leur r\u00e9mun\u00e9ration per\u00e7ue dans le cadre\u00a0:<\/p>\n<ul>\n<li>d\u2019activit\u00e9s pendant leurs \u00e9tudes secondaires ou sup\u00e9rieures<\/li>\n<li>ou durant leurs cong\u00e9s universitaires ou scolaires (ex\u00a0: les jobs d\u2019\u00e9t\u00e9)<\/li>\n<\/ul>\n<p>De plus, ces salaires sont exon\u00e9r\u00e9s dans la <strong><u>limite de 3 fois le montant mensuel du SMIC<\/u><\/strong><\/p>\n<p><em><div class=\"encadre-style\"> Attention : cette limite est annuelle. Elle s&rsquo;applique globalement \u00e0 l\u2019ensemble des r\u00e9mun\u00e9rations per\u00e7ues sur l\u2019ann\u00e9e scolaire ou universitaire, voire pendant les cong\u00e9s universitaires ou scolaires. <\/div><\/em><\/p>\n<p>Cette possibilit\u00e9 est une option exerc\u00e9e par l\u2019int\u00e9ress\u00e9\u00a0 dans sa d\u00e9claration de revenus personnelle ou celle de son foyer fiscal de rattachement\u00a0:<\/p>\n<p>En revanche, l\u2019exon\u00e9ration pr\u00e9vue \u00e0 l\u2019article 81. 36\u00b0 du Code G\u00e9n\u00e9ral des Imp\u00f4ts ne s\u2019applique pas aux agents publics pendant leur formation. C&rsquo;est le cas des \u00e9tudiants \u00e0 l\u2019h\u00f4pital, des internes en m\u00e9decine ou en pharmacie.<\/p>\n<h3><strong><u>III\/ Possibilit\u00e9 d\u2019un cumul des 2 dispositifs\u00a0:<\/u><\/strong><\/h3>\n<p>Prenons l&rsquo;exemple d&rsquo;un jeune de moins de 25 ans. Il occupe un emploi salari\u00e9 puis un stage dans le cadre de son cursus universitaire. Il aurait la possibilit\u00e9 de b\u00e9n\u00e9ficier des deux dispositifs d\u2019exon\u00e9ration sur la m\u00eame ann\u00e9e<strong>.<\/strong><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"attachment-post-thumbnail aligncenter\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/08\/gratification-de-stage-1.jpg\" sizes=\"(max-width: 275px) 100vw, 275px\" srcset=\"https:\/\/blog.valoit.fr\/wp-content\/uploads\/2017\/08\/gratification-de-stage-1.jpg 275w, https:\/\/blog.valoit.fr\/wp-content\/uploads\/2017\/08\/gratification-de-stage-1-200x133.jpg 200w, https:\/\/blog.valoit.fr\/wp-content\/uploads\/2017\/08\/gratification-de-stage-1-120x80.jpg 120w, https:\/\/blog.valoit.fr\/wp-content\/uploads\/2017\/08\/gratification-de-stage-1-128x86.jpg 128w\" alt=\"stage\" width=\"334\" height=\"222\" \/><\/p>\n<p>Pour en savoir plus sur les gratifications de stage, leur r\u00e9glementation et leur fiscalit\u00e9, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/stagiaires-quotas-entreprises\/\" target=\"_blank\" rel=\"noopener noreferrer\">Un quota de stagiaires pour les entreprises<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-declaration-de-revenus-des-particuliers-en-2022\/\" target=\"_self\" rel=\"noopener\">La d\u00e9claration de revenus des particuliers en 2022<\/a><\/li>\n<\/ul>\n<p><em>\u00a0<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les gratifications de stage (r\u00e9mun\u00e9rations per\u00e7ues par les \u00e9tudiants ou les \u00e9l\u00e8ves) sont en principe imposables dans la cat\u00e9gorie des traitements et salaires. Le Code G\u00e9n\u00e9ral des Imp\u00f4ts pr\u00e9voit cependant des d\u00e9rogations. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":21111,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-21109","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Gratifications de stage et revenus \u00e9tudiants: quelle imposition ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Valoxy fait aujourd&#039;hui le point sur la fiscalit\u00e9 des gratifications de stage et des activit\u00e9s universitaires et scolaires des \u00e9tudiants.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/gratifications-de-stages\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gratifications de stage et revenus \u00e9tudiants: quelle imposition ? 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