Student internships: contribution exemption on the internship allowance
The exemption concerns internships that are part of an educational programme and the groups defined by social security rules. If the allowance exceeds the threshold, the excess is subject to the applicable contributions. The internship agreement and the number of hours actually worked are essential to the calculation.
The social security exemption applicable to a student intern’s allowance (gratification) means that, subject to conditions, the part of the allowance that does not exceed the legal threshold is not subject to contributions. In 2026, the Urssaf indicates a threshold of €4.50 per hour of internship, equal to 15% of the hourly social security ceiling.
Funded by URSSAF
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Who can apply
Companies and organisations hosting student interns covered by the internship allowance regime. Interns in continuing vocational training are subject to separate rules.
Eligibility conditions
The internship must be part of an educational programme, with a compliant agreement, calculation per hour worked and compliance with the threshold. The exemption does not mean that any allowance, whatever its amount, is exempt.
What the scheme covers
Internship allowance and the corresponding treatment of social security contributions in payroll.
Amount and funding terms
Exemption threshold in 2026: €4.50 per hour of internship. This is a social security exemption threshold, not a grant to be received.
How to apply
Draw up the internship agreement, count the hours, apply the exemption threshold to the allowance and declare/pay the contributions due on any excess. Check the Urssaf rules for the year concerned.
Timeline
Official threshold for 2026: €4.50 per hour. The amount is updated every year.
Key facts
- Funder
- URSSAF
- Type of funding
- Tax exemption
- Status
- Ongoing
- Geographic scope
- All of France
Frequently asked questions
What is the exemption threshold in 2026?
€4.50 per hour of internship according to the Urssaf.
What happens if the allowance exceeds the threshold?
The part above the threshold is subject to the applicable contributions.
Official source
No official URL is available in our data for this grant.
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