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The salary of a student on an apprenticeship contract is expressed as a percentage of the minimum wage. It depends on a number of criteria, including the apprentice's age and progress through the training cycle. Increases in the minimum wage lead to a mechanical increase in the apprentice's pay. This pay may be higher than the legal minimum if a branch agreement so stipulates, or if the employer so proposes.
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How much will an apprentice earn in 2023?
From 1 January 2023, the gross monthly minimum wage will be €1709.28. If you are an apprentice aged between 21 and 25, your remuneration is 53% of the SMIC, i.e. €905.92. Salary increases if you move from one age bracket to another take effect from the 1st day of the month following your birthday. Note that if you were already on an apprenticeship the year before your current contract, your salary cannot be lower than that received during the previous contract, even with a different employer.
How does an apprentice's salary change?
An apprentice's pay follows the progress of their apprenticeship contract and their training. So, if you follow the Master Wine & Spirits International Management, Your work-linked training contract will last 2 years. If you are aged between 21 and 25, your pay will be 53% of the minimum wage in the first year and 61% of the minimum wage in the second year, i.e. €1,042.66. In addition to your pay, you will be entitled to the same benefits as other employees of the company, such as luncheon vouchers if the company has them.
Is an apprentice's salary gross or net?
No social security contributions are deducted from an apprentice's gross pay up to 79% of the minimum wage. The portion of remuneration in excess of 79% of the SMIC remains subject to employee contributions. Apprentices' salaries are exempt from income tax up to the annual minimum wage. When this ceiling is exceeded, only the portion in excess of this amount is subject to taxation. In addition, if the apprentice receives an activity bonus, this is not taxable.
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The salary of an apprentice with ISV
In your intranet space, ma recherche alternance, we provide you with all the information you need to understand your remuneration. Once you have found a company, the ISV takes care of all the administrative formalities. We check all contracts before they are sent out and make sure that the pay you receive is what you are entitled to.
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