Maître André ICARD

Avocat au barreau de Paris

Compétences : Fonction publique, Collectivités locales, Droit public économique, Urbanisme, Droit électoral

Barreau : Paris

Adresse : 72 BOULEVARD PEREIRE 75017 PARIS

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Exonération des gratifications des stagiaires

Article juridique

Par Me André ICARD

L'évolution du plafond horaire de la sécurité sociale qui passe à compter du 1er janvier 2008 de 20 à 21 euros en application de l'arrêté du 30 octobre 2007 portant fixation du plafond de la sécurité sociale pour 2008, entraîne mécaniquement l'augmentation du plafond d'exonération des gratifications versées aux stagiaires. Les sommes versées aux stagiaires ne sont pas considérées comme des rémunérations et ne sont pas soumises à cotisations et contributions sociales, dans la limite de 12,5% du plafond horaire de la sécurité sociale par heure de stage effectuée au cours du mois civil, soit 398 € par mois en 2008, pour une durée légale mensuelle de stage de 151,67 heures ((35 heures x 52 semaines) : 12 mois).

Détail du calcul : ((35 heures x 52 semaines) : 12 mois) x 12,5% x 21 € = 398 €.

TEXTE : décret n° 2006-757 du 29 juin 2006 portant application de l'article 10 de la loi n° 2006-396 du 31 mars 2006 pour l'égalité des chances, publié au J.O. n° 150 du 30 juin 2006, page 9791, texte n° 28.