{"id":4195,"date":"2015-06-25T16:24:23","date_gmt":"2015-06-25T14:24:23","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=4195"},"modified":"2015-06-25T16:24:23","modified_gmt":"2015-06-25T14:24:23","slug":"stages-etudiants","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2015\/06\/25\/stages-etudiants\/","title":{"rendered":"Stages \u00e9tudiants : quelques pr\u00e9cisions"},"content":{"rendered":"

Le minist\u00e8re de l’Enseignement sup\u00e9rieur et de la Recherche a \u00e9tabli un guide sur les stages \u00e9tudiants. (version interactive<\/a>\u00a0\/\u00a0version PDF<\/a>)<\/p>\n

Une annexe sp\u00e9cifique vient apporter des pr\u00e9cisions sur la gratification (Annexe Gratification et avantages en France et etranger<\/a>).<\/p>\n

\u00c0 partir de quelle dur\u00e9e de stage l\u2019organisme doit-il gratifier ?<\/strong><\/h2>\n

Tous les stages d\u2019une dur\u00e9e minimale de 2 mois de pr\u00e9sence effectif ouvrent droit \u00e0 gratification. <\/strong><\/p>\n

Comment calculer la dur\u00e9e du stage\u00a0? <\/em><\/h3>\n
    \n
  • Chaque p\u00e9riode de 7 heures<\/strong> de pr\u00e9sence effective du stagiaire cons\u00e9cutive ou non repr\u00e9sente une journ\u00e9e<\/strong> de stage<\/li>\n
  • Chaque p\u00e9riode d\u2019au moins 22 jours<\/strong> de pr\u00e9sence effective du stagiaire cons\u00e9cutive ou non repr\u00e9sente un mois<\/strong> de stage<\/li>\n
  • Ainsi la gratification est obligatoire \u00e0 partir de la 309\u00e9me heure de stage (22x7x2) (article D.124-6 du Code de l\u2019Education)<\/li>\n<\/ul>\n

    Le guide pr\u00e9cise\u00a0: \u00ab\u00a0 qu\u2019il faut tenir compte, pour le calcul de la dur\u00e9e du stage, des jours de cong\u00e9s et autorisations d\u2019absence l\u00e9gaux en cas de grossesse, de paternit\u00e9 ou d\u2019adoption, ainsi que les cong\u00e9s et autorisations d\u2019absence pr\u00e9vus dans la convention de stage. Ces jours sont comptabilis\u00e9s dans le calcul des deux mois, mais ils ne donnent pas obligatoirement lieu \u00e0 gratification (ils le seront selon la volont\u00e9 de l\u2019organisme d\u2019accueil<\/strong>)<\/em>\u00a0\u00bb.<\/p>\n

    \u00a0<\/em><\/p>\n

    Le calcul de la gratification minimal et de la franchise de cotisations\u00a0<\/strong><\/h2>\n\n\n\n
    Taux\u00a0 X<\/strong> le plafond horaire de la s\u00e9curit\u00e9 sociale X<\/strong> le nombre d\u2019heures r\u00e9ellement effectu\u00e9es<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

     <\/p>\n

    Le taux va augmenter progressivement pour atteindre au 1er<\/sup> septembre\u00a0 2015 la valeur de 15%\u00a0 (Une convention de branche ou un accord professionnel \u00e9tendu peut d\u00e9finir un montant minimal plus \u00e9lev\u00e9).<\/p>\n\n\n\n\n\n
    Jusqu\u2019au 30 novembre 2014<\/td>\n12,50%<\/td>\n<\/tr>\n
    Du 1er<\/sup> d\u00e9cembre 2014 au 31 ao\u00fbt 2015<\/td>\n13,75%<\/td>\n<\/tr>\n
    A partir du 1er<\/sup> septembre 2015<\/td>\n15%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

     <\/p>\n

    Le guide indique que pour d\u00e9terminer le taux et le plafond horaire, l\u2019employeur doit se r\u00e9f\u00e9rer \u00e0 la date de la signature de la convention<\/strong>\u00a0de stage.<\/p>\n

    L\u2019article D.124-8 du Code de l\u2019\u00e9ducation pr\u00e9voit que la gratification est vers\u00e9e (lorsque le stagiaire a d\u00e9pass\u00e9 le seuil)\u00a0 pour chaque heure de pr\u00e9sence du stagiaire<\/strong>.<\/p>\n

    Le guide reprend la m\u00eame position que celle indiqu\u00e9e en d\u00e9but d\u2019ann\u00e9e par le minist\u00e8re de l\u2019enseignement sup\u00e9rieur ainsi que celle pr\u00e9sente sur les sites du service-public.fr et de l\u2019URSSAF.<\/p>\n

    Il existe deux options pour traiter la notion d\u2019heures r\u00e9ellement effectu\u00e9es et d\u00e9terminer la gratification minimale ainsi que la franchise de cotisations\u00a0:<\/p>\n

      \n
    • Option 1\u00a0:<\/em> le d\u00e9compte du nombre d\u2019heures<\/strong> est d\u00e9termin\u00e9 \u00e0 partir des heures r\u00e9ellement\u00a0effectu\u00e9es<\/strong> dans le mois ;<\/li>\n
    • Option 2\u00a0:<\/em> le d\u00e9compte du nombre d\u2019heures<\/strong> est d\u00e9termin\u00e9 par un lissage\u00a0<\/strong>calcul\u00e9 sur la totalit\u00e9 de la dur\u00e9e du stage.<\/li>\n<\/ul>\n

      Exemple\u00a0<\/strong>: un stagiaire effectue un stage du 1er janvier au 30 avril 2015 \u00e0 raison d\u2019une dur\u00e9e hebdomadaire de 35 heures<\/em>. Quelle sera le montant minimal de sa gratification\u00a0?<\/em><\/p>\n

        \n
      • Option 1\u00a0\u00a0:\u00a0<\/em>Janvier\u00a0: 485,10 euros (147 heures x 13,75% X 24 \u20ac) ;<\/em><\/li>\n<\/ul>\n

        \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 F\u00e9vrier\u00a0: 462 euros (140 heures x 13,75% X 24 \u20ac)\u00a0;<\/em><\/p>\n

        \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Mars : 508,20 euros (154 heures x 13,75% X 24 \u20ac)\u00a0;<\/em><\/p>\n

        \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Avril\u00a0: 485,10 euros (147 heures x 13,75% X 24 \u20ac)<\/em><\/p>\n

          \n
        • Option 2 :\u00a0<\/i>La gratification totale est de <\/em>1\u2009940,40\u00a0euros (<\/em>588 heures x <\/em>13,75% X 24 <\/em>\u20ac) soit 1\u00a0940,40 \/4 = <\/em>485,10\u00a0 euros par mois.<\/em><\/li>\n<\/ul>\n

          Cependant, les informations indiqu\u00e9es sur internet et le guide n\u2019ont pas elles-m\u00eames de valeur juridique, c\u2019est pourquoi nous sommes dans l\u2019attente d\u2019un texte officiel afin d\u2019\u00e9claircir ces diff\u00e9rents points.<\/p>\n","protected":false},"excerpt":{"rendered":"

          Le minist\u00e8re de l’Enseignement sup\u00e9rieur et de la Recherche a \u00e9tabli un guide sur les stages \u00e9tudiants. (version interactive\u00a0\/\u00a0version PDF) Une annexe sp\u00e9cifique vient apporter des pr\u00e9cisions sur la gratification (Annexe Gratification et avantages en France et etranger). \u00c0 partir de quelle dur\u00e9e de stage l\u2019organisme doit-il gratifier ? Tous les stages d\u2019une dur\u00e9e minimale de […]<\/p>\n","protected":false},"author":30,"featured_media":3047,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12],"tags":[663,254,664,665],"class_list":["post-4195","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-calcul-duree","tag-convention","tag-gratification-minimale","tag-stages-etudiant"],"acf":[],"yoast_head":"\nStages \u00e9tudiants : quelques pr\u00e9cisions - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2015\/06\/25\/stages-etudiants\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Stages \u00e9tudiants : quelques pr\u00e9cisions - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Le minist\u00e8re de l’Enseignement sup\u00e9rieur et de la Recherche a \u00e9tabli un guide sur les stages \u00e9tudiants. 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