Until recently, an apprentice took home almost all of their gross salary: little or no contributions deducted. That has no longer been quite true since 2025, and the June 2026 rise in the SMIC shifts the line again.
In short: since 1 March 2025, apprentices' exemption from employee contributions (and from the CSG-CRDS levies) is capped at 50% of the SMIC, down from 79% before. In practice, the part of your pay up to €933.51 per month (the threshold on 1 June 2026) stays exempt: your net is almost equal to your gross. Only the fraction above that threshold is subject to contributions, like for an ordinary employee. The rule only concerns contracts signed from 1 March 2025.
What changed for apprentices' pay?
For years, apprentices' pay was exempt from employee contributions up to 79% of the SMIC. In practice, nearly all apprentices received a net equal to their gross. A decree of 28 March 2025 lowered that cap to 50% of the SMIC for contracts concluded from 1 March 2025.
Above that threshold, the excess part of pay is now subject to ordinary employee contributions (old-age insurance, supplementary pension…) as well as to the CSG and the CRDS. Below it, nothing changes: pay remains fully exempt.
The threshold is assessed month by month, with no annual adjustment. It is prorated when you are hired or leave mid-month, but not for part-time work or absence.
How much is the exemption threshold worth in 2026?
Set at 50% of the SMIC, the threshold follows every rise in the minimum wage:
- from 1 January to 31 May 2026: €911.51 per month;
- from 1 June 2026: €933.51 per month, as a result of the SMIC rising to €1,867.02 gross.
This rise in the threshold works in your favour: the higher it is, the larger the exempt part of your pay. To understand where the SMIC increase comes from, revisit our article SMIC on 1 June 2026: your apprentice pay goes up.
Who is affected, and who isn't?
It all depends on your percentage of the SMIC, which varies with age and contract year. Here are a few profiles, calculated on the basis of the SMIC at €1,867.02 and the threshold of €933.51 on 1 June 2026:
| Apprentice profile | Gross monthly pay | Part subject to contributions |
|---|---|---|
| Under 18, 1st year (27%) | ≈ €504 | €0 (below threshold) |
| 18-20, 1st year (43%) | ≈ €803 | €0 (below threshold) |
| 21-25, 1st year (53%) | ≈ €990 | ≈ €56 |
| 21-25, 3rd year (78%) | ≈ €1,456 | ≈ €523 |
| 26 and over (100%) | €1,867.02 | ≈ €934 |
In other words, the youngest apprentices or those early in their course, paid below 50% of the SMIC, see no difference: their net stays equal to their gross. It's the older apprentices or those in advanced years who bear a levy, and only on the part above the threshold — never on the whole salary.
What is the real impact on your net?
The excess fraction is subject to the CSG (9.2%), the CRDS (0.5%) and old-age and pension contributions. In practice, the effect ranges from a few euros to a few dozen euros a month depending on your profile. For a first-year apprentice paid 53% of the SMIC, the part concerned is only ~€56: the impact stays minimal. For an apprentice on 78% of the SMIC, it becomes more noticeable.
Rather than guessing, work out your exact net with the pay simulator, updated for the SMIC and the threshold of June 2026. And to put these figures into the detail of the calculation (base, exemptions, tax), our guide understanding your apprenticeship pay covers the whole topic.
How can you offset this small levy?
If a few euros disappear from your payslip, several levers help protect your apprentice budget:
- Check your collective agreement: it may provide for pay above the legal minimum.
- Claim the aids: housing (APL, Mobili-Jeune, Visale), driving-licence aid, meals… Take a tour of our financial aids.
- Negotiate at hiring: a higher starting salary more than offsets the levy on the excess part. It's also the time to target the best apprenticeship offers published in spring, the most active period of the year.
In short: the end of the 79% exemption has reduced apprentices' net advantage, but the mechanism remains protective. As long as your pay does not exceed 50% of the SMIC, your net equals your gross; above that, only the surplus is called upon.