Work-study programs attract numerous students each year, largely due to the appeal of compensation for apprentices.But how is this calculated? What are the amounts applied in 2025? Find out everything you need to know about an apprentice’s salary under an apprenticeship contract.
How is an apprentice's salary determined?
The salary of a work-study student is determined based on a percentage of the SMIC (1,801.80 € gross as of January 1, 2025) and varies according to three factors:
- The age of the apprentice
- The year of the contract (1st, 2nd, or 3rd year);
- The company’s collective agreement if it stipulates a higher salary.
For instance, an apprentice under 18 in their first year receives 27% of the SMIC, which amounts to 486.49 € gross per month, whereas an apprentice in their third year, aged 21 to 25, can earn up to 1,405.40 € gross.
2025 Salary Grid for an Apprenticeship Contract
Year of Apprenticeship | Under 18 | 18 – 20 years | 21 – 25 years | 26 years and over |
1st year | 486.49 € (27%) | 774.77 € (43%) | 954.95 € (53%) | 1,801.80 € (100%) |
2nd year | 702.70 € (39%) | 918.92 € (51%) | 1,099.10 € (61%) | 1,801.80 € (100%) |
3rd year | 990.99 € (55%) | 1,207.21 € (67%) | 1,405.40 € (78%) | 1,801.80 € (100%) |
Note: The gross is equivalent to the net as long as the compensation does not surpass 1,424 € gross (79% of the SMIC).
Can the salary in an apprenticeship contract change?
The compensation of an apprentice automatically adjusts when they transition to a different age bracket. For example, an apprentice who turns 21 during their first year of apprenticeship will have their salary increased from 43% to 53% of the SMIC starting the following month.
Special cases: 15-point increase
If certain conditions are fulfilled, the apprentice may qualify for a 15-point increase in their compensation:
- If they are pursuing a diploma or title of the same level as the previous one;
- If the qualification is directly related to the diploma already obtained;
- If their contract is for a duration of one year or less.
Example: An apprentice aged 19 completing a CAP and moving on to a new one-year CAP will see their salary increase from 51% to 66% of the SMIC.
Successive apprenticeship contracts: What impact on salary?
If an apprentice signs an apprenticeship contract after obtaining a diploma, they retain at least the salary they received in the last year of their previous contract, provided they remain with the same employer.
If the apprentice changes companies, the compensation will be recalculated according to the SMIC grid, without considering the previous collective agreement’s benefits.
Specific cases: What compensation according to the training?
Some diplomas in work-study programs have specific rules:
- Professional Bachelor’s degree (1 year) → salary equivalent to the 2nd year;
- General Bachelor’s degree after a BTS or DUT → 3rd year salary;
- Bachelor’s degree (1 year) → first-year compensation if no prior contract.
Social contributions and tax on apprentice salary
Exemption from social contributions
An apprentice’s salary is exempt from employee contributions as long as it does not exceed 79% of the SMIC (1,424 €). Beyond that, standard contributions apply during the income declaration.
Income tax exemption
The apprentice does not pay tax on their salary as long as their annual income remains below the annual SMIC amount (20,815 € in 2025).
Example: If an apprentice earns 21,115 € over the year, only 300 € will be taxed.
What benefits and bonuses for an apprentice?
An apprentice can also enjoy additional advantages such as:
- 13th-month bonus (if provided by the collective agreement);
- Profit-sharing and incentive schemes;
- 50% coverage of transportation costs.
Conclusion
The salary of an apprentice in 2025 is shaped by their age and year of apprenticeship, with possible changes due to progression in their studies or shifts in employer. Thanks to social and tax exemptions, apprenticeship continues to be an attractive way to blend training and earnings. For more information, contact your CFA or employer to understand the specifics related to your contract.
