{"id":6378,"date":"2016-06-14T11:45:15","date_gmt":"2016-06-14T09:45:15","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=6378"},"modified":"2016-06-13T11:15:51","modified_gmt":"2016-06-13T09:15:51","slug":"regime-fiscal-stagiaires-apprentis","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/06\/14\/regime-fiscal-stagiaires-apprentis\/","title":{"rendered":"Le r\u00e9gime fiscal des stagiaires s&rsquo;aligne sur celui des apprentis"},"content":{"rendered":"<p>L\u2019art 81 bis du CGI pr\u00e9voit un <strong>alignement du r\u00e9gime fiscal de la gratification des stages sur celui applicable aux apprentis<\/strong>.<\/p>\n<p>En vertu de ce texte, la gratification est exon\u00e9r\u00e9e d\u2019imp\u00f4t sur le revenu dans la limite du montant annuel du SMIC.<\/p>\n<h2>R\u00e9gime fiscal en cas d\u2019ann\u00e9es incompl\u00e8tes<\/h2>\n<p>L\u2019administration fiscale, avait estim\u00e9 dans un premier temps, qu\u2019en cas d&rsquo;entr\u00e9e ou de fin de stage en cours d&rsquo;ann\u00e9e, cette limite d&rsquo;exon\u00e9ration devait \u00eatre ajust\u00e9e par un prorata, en nombre de mois, en fonction de la dur\u00e9e du stage dans l&rsquo;ann\u00e9e.<\/p>\n<p><em>Source &#8211; BOFIP-RSA-CHAMP-20-30-10&#8211;\u00a7 205-11\/03\/2016<\/em><\/p>\n<p>Cette position a finalement \u00e9t\u00e9 abandonn\u00e9e, la gratification \u00e9tant donc <strong>exon\u00e9r\u00e9e dans la limite de 17 599\u20ac<\/strong> pour 2016 quelle que soit la dur\u00e9e du stage dans l&rsquo;ann\u00e9e.<\/p>\n<p><em>Source &#8211; BOFIP-RSA-CHAMP-20-30-10-10&#8211;\u00a7 205-21\/04\/2016<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019art 81 bis du CGI pr\u00e9voit un alignement du r\u00e9gime fiscal de la gratification des stages sur celui applicable aux apprentis. En vertu de ce texte, la gratification est exon\u00e9r\u00e9e d\u2019imp\u00f4t sur le revenu dans la limite du montant annuel du SMIC. R\u00e9gime fiscal en cas d\u2019ann\u00e9es incompl\u00e8tes L\u2019administration fiscale, avait estim\u00e9 dans un premier [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[8],"tags":[312],"class_list":["post-6378","post","type-post","status-publish","format-quote","hentry","category-paie-et-administration-du-personnel","tag-stages","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le r\u00e9gime fiscal des stagiaires s&#039;aligne sur celui des apprentis - 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\/2016\/06\/14\/regime-fiscal-stagiaires-apprentis\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le r\u00e9gime fiscal des stagiaires s&#039;aligne sur celui des apprentis - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L\u2019art 81 bis du CGI pr\u00e9voit un alignement du r\u00e9gime fiscal de la gratification des stages sur celui applicable aux apprentis. En vertu de ce texte, la gratification est exon\u00e9r\u00e9e d\u2019imp\u00f4t sur le revenu dans la limite du montant annuel du SMIC. R\u00e9gime fiscal en cas d\u2019ann\u00e9es incompl\u00e8tes L\u2019administration fiscale, avait estim\u00e9 dans un premier [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2016\/06\/14\/regime-fiscal-stagiaires-apprentis\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2016-06-14T09:45:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-06-13T09:15:51+00:00\" \/>\n<meta name=\"author\" content=\"\u00c9quipe GERESO\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2016\/06\/14\/regime-fiscal-stagiaires-apprentis\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2016\/06\/14\/regime-fiscal-stagiaires-apprentis\/\",\"name\":\"Le r\u00e9gime fiscal des stagiaires s'aligne sur celui des apprentis - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"datePublished\":\"2016-06-14T09:45:15+00:00\",\"dateModified\":\"2016-06-13T09:15:51+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/197d8aef40cb4ae3f6a0aa9e1d3df2a6\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2016\/06\/14\/regime-fiscal-stagiaires-apprentis\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2016\/06\/14\/regime-fiscal-stagiaires-apprentis\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2016\/06\/14\/regime-fiscal-stagiaires-apprentis\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Le r\u00e9gime fiscal des stagiaires s&rsquo;aligne sur celui des apprentis\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\",\"url\":\"https:\/\/www.gereso.com\/actualites\/\",\"name\":\"Le Blog GERESO\",\"description\":\"Toute l&#039;actu RH, Finance, Fonction Publique, Management...\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/197d8aef40cb4ae3f6a0aa9e1d3df2a6\",\"name\":\"\u00c9quipe GERESO\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png\",\"caption\":\"\u00c9quipe GERESO\"},\"url\":\"https:\/\/www.gereso.com\/actualites\/author\/gereso\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Le r\u00e9gime fiscal des stagiaires s'aligne sur celui des apprentis - Le Blog GERESO","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gereso.com\/actualites\/2016\/06\/14\/regime-fiscal-stagiaires-apprentis\/","og_locale":"fr_FR","og_type":"article","og_title":"Le r\u00e9gime fiscal des stagiaires s'aligne sur celui des apprentis - Le Blog GERESO","og_description":"L\u2019art 81 bis du CGI pr\u00e9voit un alignement du r\u00e9gime fiscal de la gratification des stages sur celui applicable aux apprentis. 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