The internship: a well-defined legal framework
The student retains a student status and must pay the tuition fees, he is in initial training .
As soon as the internship agreement is signed, the intern is registered in the host company’s personnel register but does not have employee status.
For internships in France, a bonus is mandatory when the intern’s presence in the host company exceeds 308 hours (44 days) and the amount must appear in the internship agreement. Below this duration, the bonus remains optional for the employer. For internships abroad, please refer to the legislation in force.
The minimum hourly rate of the gratuity is 3.90 €/hour, corresponding to 15% of the Social Security ceiling. The payment must be made monthly and to calculate the amount of the bonus, the host organisation must count the number of hours the trainee is actually present (simulator: https://www.service-public.fr/simulateur/calcul/gratification-stagiaire). Only bonuses above the legal minimum are subject to social security contributions.
The internship may not exceed 132 days of presence in the company.