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Remuneration · Contract

Understanding your work-study salary (2026 pay scale)

Work-study remuneration follows precise rules set by law. It depends on your age, the year of execution of the contract, and the type of contract (apprenticeship or professionalisation). Here is how to read your future salary.

In summary: the salary is a percentage of the SMIC that increases with age and seniority. In apprenticeship, it ranges from 27 % of the SMIC (minor, 1st year) to 100 % (aged 26 and over). The gross monthly SMIC is 1 867,02 € on 1 June 2026. The apprentice's salary is exempt from income tax up to one annual SMIC.

A percentage of the SMIC

The legal minimum salary is expressed as a percentage of the SMIC (or of the minimum set by the applicable convention collective if more favourable). This percentage increases with age and with each new year of the contract.

2026 apprenticeship contract pay grid

Apprentice's age1st year2nd year3rd year
Under 1827 %39 %55 %
18 to 2043 %51 %67 %
21 to 2553 %61 %78 %
26 and over100 % of the SMIC (or of the minimum conventionnel)

Based on a gross SMIC of 1 867,02 €, an apprentice aged 18–20 in the first year therefore receives approximately 803 € gross per month (43 %), and an apprentice aged 21–25 in the first year approximately 990 € gross (53 %).

Professionalisation contract pay grid

Calculating a budget with a smartphone calculator and cash

The professionalisation contract applies slightly different minima, depending on age and qualification level:

  • Under 21: at least 55 % of the SMIC.
  • 21 to 25: at least 70 % of the SMIC.
  • 26 and over: at least the SMIC, or 85 % of the minimum conventionnel if more favourable.

Apprenticeship or professionalisation: what impact on salary?

The apprenticeship contract is often more advantageous for younger workers, while professionalisation guarantees higher minima for adults and people changing careers. To understand all the differences, read our comparison apprenticeship or professionalisation.

Remember to check your convention collective: it may provide a minimum higher than the legal pay scale.

What actually ends up in your pocket

Good news: the apprentice's remuneration is exempt from income tax up to one annual SMIC. Regarding contributions, the exemption from employee social contributions applies up to 50 % of the SMIC (since 1 March 2025): for modest salaries, the net is therefore very close to the gross. Beyond that threshold, contributions apply only to the portion exceeding 50 % of the SMIC.

And supplementary benefits?

Beyond the salary, you can combine several benefits: housing allowances, the Mobili-Jeune allowance, driving licence assistance. Discover them in our articles on work-study and housing and financial assistance.

Simulating your net salary

The percentages above are legal minima: your employer may offer more. To estimate your net salary in a few seconds according to your age, your year of contract, and your exact situation, use our salary simulator.

Frequently asked questions

What is the minimum salary for an apprentice in 2026?

An apprentice's salary is a percentage of the SMIC that depends on age and the year of the contract: from 27 % of the SMIC for a minor in the first year to 100 % for an apprentice aged 26 and over. With a gross SMIC of 1 867,02 € on 1 June 2026, an apprentice aged 21 to 25 in the first year receives at least 53 % of the SMIC, i.e. approximately 990 € gross per month.

Is the work-study salary taxable?

The apprentice's salary is exempt from income tax up to one annual SMIC. Beyond that ceiling, only the portion exceeding the annual SMIC is taxable. The professionalisation contract follows standard tax rules.

Gross or net: what does the apprentice actually receive?

In apprenticeship, employee social contributions are exempt up to 50 % of the SMIC (since 1 March 2025), so for modest salaries the net is very close to the gross. Beyond that threshold, contributions apply only to the portion exceeding 50 % of the SMIC. Use a simulator to obtain your exact net pay.

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