The statement of sumsStatement · Internship pay
Internship pay in France in 2026: the 308-hour threshold, the €4.50 hourly minimum and a month-by-month statement
An internship of more than 2 months with the same host, in the same school or university year, must be paid an allowance (Code de l’éducation, article L124-6): more than 308 hours of presence. In 2026, the minimum is €4.50 per hour of presence, due from the first day and paid monthly. Up to that amount, the allowance bears no social contributions.
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Give the internship dates, the host, your hours and the allowance in the agreement.
Example questions
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What minimum allowance, month by month?
Give the internship dates, your hours a week and the rate in the agreement: the statement counts the hours of presence Monday to Friday, removes the 2026 public holidays, checks the 308-hour threshold and works out each payment. The example: an internship from 2 March to 29 May 2026, at 35 hours a week.
Fictional example · the allowance statement
Allowance compulsory: at least €1,890.00 for 420 hours of presence.
- 308-hour threshold
- exceeded, allowance compulsory
- Smoothed payment possible
- €630.00 a month
- Payment for March 2026presence: 154 hours over 22 days€693.00€693.00
- Payment for April 2026presence: 147 hours over 21 days€661.50€1,354.50
- Payment for May 2026presence: 119 hours over 17 days€535.50€1,890.00
Total allowance€1,890.00
Indicative result: a Monday-to-Friday week, with no absences; remove your days of absence and check the minimum in your branch agreement.
Which figures apply to internship pay in 2026?
The year’s rate and the two length thresholds.
- Minimum allowance per hour of presence
- €4.502026 · Service-public, sheet F32131
- Hourly social security ceiling, 15% of which is the minimum
- €302026 · Service-public, sheet F32131
- Presence beyond which the allowance is due
- 308 hoursper school or university year · Code de l’éducation, article D124-6
- Maximum internship length with the same host
- 924 hoursper teaching year · Code de l’éducation, article L124-5
When does the allowance become compulsory?
When the internship with the same host goes beyond 2 months, consecutive or not, in the same school or university year (Code de l’éducation, article L124-6), that is from the 309th hour of presence (sheet F32131).
Length is counted in actual presence: 7 hours make a day, 22 days make a month (article D124-6).
Sources: C. éduc. L124-6 · Service-public F32131 · C. éduc. D124-6 · C. éduc. L124-18
How is the amount worked out?
Each hour of presence is paid at least €4.50 in 2026, from the first day of the first month, and the sum is paid monthly (articles L124-6 and D124-8).
The host can pay each month’s real hours or smooth the total over the internship; an interrupted internship leads to an adjustment (sheet F32131).
Sources: C. éduc. L124-6 · C. éduc. D124-8 · Service-public F32131
What comes on top of the allowance?
The staff canteen or meal vouchers, and the share of transport costs, on the same terms as employees (article L124-13).
These benefits and the refund of your internship expenses are due on top of the allowance (article D124-8).
Sources: C. éduc. L124-13 · C. éduc. D124-8
Which rules apply to the allowance in 2026?
The threshold, the rate, the payment, then contributions and income tax.
| Rule | In 2026 | Text |
|---|---|---|
| Threshold | More than 2 months, that is more than 308 hours of presence in the year | Articles L124-6 and D124-6 |
| Counting | 7 hours make a day, 22 days a month | Article D124-6 |
| Minimum rate | €4.50 an hour, 15% of the €30 hourly ceiling | Article L124-6; sheet F32131 |
| Starting point | Every hour, from the first day of the internship | Article D124-8 |
| Payment | Monthly, real hours or a smoothed amount | Article D124-8; sheet F32131 |
| Contributions | None up to €4.50 an hour; above that, on the excess part | 2026 ministry guide, p. 69 |
| Income tax | Exempt up to the annual Smic | Sheet F32131 |
| Maximum length | 6 months per teaching year with the same host | Article L124-5 |
| Public bodies | No more than the legal rate | Article D124-8 |
A branch agreement or an extended professional agreement can set more than €4.50: the employer must check it (sheet F32131).
Sources: C. éduc. L124-6 · C. éduc. D124-6 · C. éduc. D124-8 · Service-public F32131 · 2026 ministry guide · C. éduc. L124-5
What do interns in France ask about their allowance?
Is the allowance taxable?
No, up to the annual amount of the Smic (sheet F32131).
Is an internship of exactly 2 months paid?
Not compulsorily: it must go beyond 2 months, that is more than 308 hours of presence; the host may still pay an allowance earlier (articles L124-6 and D124-8).
Do absences reduce the allowance?
Yes, it follows the hours of presence; keeping it during leave or an absence is not compulsory, unless the agreement provides it (sheet F32131).
What if the internship spans 1 January?
The social security ceiling changes every 1 January: the agreement must then provide for the allowance to be revalued (sheet F32131).
What does article L124-6 of the French Code de l’éducation say?
The two-month threshold and the starting point of the allowance.
Lorsque la durée du stage ou de la période de formation en milieu professionnel au sein d’un même organisme d’accueil est supérieure à deux mois consécutifs ou, au cours d’une même année scolaire ou universitaire, à deux mois consécutifs ou non, le ou les stages ou la ou les périodes de formation en milieu professionnel font l’objet d’une gratification versée mensuellement dont le montant est fixé par convention de branche ou par accord professionnel étendu ou, à défaut, par décret, à un niveau minimal de 15 % du plafond horaire de la sécurité sociale défini en application de l’article L. 241-3 du code de la sécurité sociale. Cette gratification n’a pas le caractère d’un salaire au sens de l’article L. 3221-3 du code du travail.
La gratification mentionnée au premier alinéa est due au stagiaire à compter du premier jour du premier mois de la période de stage ou de formation en milieu professionnel. Son montant minimal forfaitaire n’est pas fonction du nombre de jours ouvrés dans le mois.
In English, briefly (our summary, not an official translation): When an internship or work-placement period with the same host lasts more than two consecutive months or, in the same school or university year, more than two months consecutive or not, it gives rise to an allowance paid monthly, whose amount is set by a branch agreement or an extended professional agreement or, failing that, by decree, at a minimum level of 15% of the hourly social security ceiling set under article L. 241-3 of the Social Security Code. This allowance is not a salary within the meaning of article L. 3221-3 of the Labour Code. The allowance is due to the intern from the first day of the first month of the internship. Its fixed minimum amount does not depend on the number of working days in the month. Our note: in 2026, with an hourly ceiling of €30, the minimum is €4.50 per hour of presence (sheet F32131).
Which texts does the internship allowance rest on?
- Code de l’éducation, article L124-6 (allowance)Légifrance
- Code de l’éducation, article L124-5 (maximum length)Légifrance
- Code de l’éducation, article D124-6 (counting presence)Légifrance
- Code de l’éducation, article D124-8 (payment)Légifrance
- Code de l’éducation, article L124-13 (meals and transport)Légifrance
- Code de l’éducation, article L124-18 (actual presence)Légifrance
- Minimum allowance for an intern (sheet F32131, in French)Service-public.fr · checked on 1 January 2026
- 2026 student internship guide: model agreement and contributions (in French)French Ministry of Higher Education · page 69, article 5; full PDF read and extracted on 30 September 2026
Texts cited last checked: 27 September 2026