{"id":56077,"date":"2015-09-01T08:54:32","date_gmt":"2015-09-01T06:54:32","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/les-indemnites-de-stage-exonerees-d-impot-a-partir-du-1er-septembre-2015.html"},"modified":"2021-12-08T10:41:44","modified_gmt":"2021-12-08T09:41:44","slug":"les-indemnites-de-stage-exonerees-d-impot-a-partir-du-1er-septembre-2015","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/les-indemnites-de-stage-exonerees-d-impot-a-partir-du-1er-septembre-2015.html","title":{"rendered":"Les indemnit\u00e9s de stage exon\u00e9r\u00e9es d\u2019imp\u00f4t jusqu’\u00e0 un Smic annuel"},"content":{"rendered":"

Attention :<\/strong> Une d\u00e9cision du Conseil d’Etat rendue le 10 f\u00e9vrier 2016 affirme que l’exon\u00e9ration des indemnit\u00e9s de stage s’applique depuis le 12 juillet 2014, et non depuis le 1er septembre 2015.<\/p>\n

Bonne nouvelle pour les stagiaires. Depuis le 1er septembre 2015, le montant des gratifications de stage<\/a><\/strong> a augment\u00e9, passant de 3,30 \u00e0 3,60 euros de l’heure minimum d\u00e8s lors que l’exp\u00e9rience professionnelle court sur au moins deux mois. Et ce n’est pas tout puisque le r\u00e9gime fiscal des stagiaires est d\u00e9sormais align\u00e9 sur celui des apprentis<\/strong><\/a>. Explications.<\/p>\n

<\/span>\u2022 Les indemnit\u00e9s de stage sont-elles non imposables ?<\/span><\/h2>\n

Les indemnit\u00e9s per\u00e7ues au titre des stages d\u00e9marr\u00e9s \u00e0 partir du 1er septembre ne sont pas soumises au bar\u00e8me de l’imp\u00f4t sur le revenu<\/strong>, dans la limite de\u00a017.763,24 euros en 2017, soit le montant du Smic<\/a><\/strong> annuel. Au-del\u00e0 de ce seuil, la gratification devient imposable, mais uniquement pour les sommes au-del\u00e0 de\u00a017.763,24 euros.<\/p>\n

Exemple :<\/strong> Un stagiaire touche 20.000 euros au titre d’un stage d’une dur\u00e9e de dix mois. Sur cette r\u00e9mun\u00e9ration, 2.236,76 euros devront \u00eatre d\u00e9clar\u00e9s au fisc en tant que revenus imposables.<\/p>\n

<\/span>\u2022 Tous les stagiaires sont-ils \u00e9ligibles \u00e0 cette exon\u00e9ration ?<\/span><\/h2>\n

La loi vise sp\u00e9cifiquement les stages d’une dur\u00e9e minimale de deux mois, cons\u00e9cutifs ou non, au cours d’une m\u00eame ann\u00e9e scolaire ou universitaire. En dehors d’un tel cursus, seules les exp\u00e9riences de deux mois cons\u00e9cutifs ou plus sont concern\u00e9es. En dessous de cette dur\u00e9e, l’employeur n’est pas tenu de proposer une gratification au stagiaire.<\/p>\n

Toutes les gratifications de stage vers\u00e9es depuis le 12 juillet 2014 sont \u00e9ligibles \u00e0 l’exon\u00e9ration fiscale, et non les seuls stages dont la convention a \u00e9t\u00e9 sign\u00e9e \u00e0 compter du 1er septembre 2015, comme le pr\u00e9voyait \u00e0 l’origine le Bofip (interpr\u00e9tation de la loi par l’administration fiscale, NDLR).<\/p>\n

<\/span>\u2022 Que se passe-t-il si je vis encore chez mes parents ?<\/span><\/h2>\n

Lorsque vous \u00eates majeur, vous pouvez \u00eatre rattach\u00e9 au foyer fiscal de vos parents<\/strong><\/a>, sous certaines conditions. D\u00e8s lors, vos revenus s’additionnent aux leurs pour le calcul de leur imp\u00f4t. Si une partie de vos indemnit\u00e9s de stage est imposable, elle viendra s’additionner aux revenus imposables de vos parents. A l’inverse, si la gratification n’exc\u00e8de pas\u00a017.763,24 euros sur l’ann\u00e9e, elle n’aura pas \u00e0 \u00eatre inscrite dans la d\u00e9claration de revenus<\/a><\/strong> en 2018.<\/p>\n

Gros avantage du rattachement, ces derniers b\u00e9n\u00e9ficieront d’une demi-part fiscale suppl\u00e9mentaire*, ce qui peut leur permettre de diminuer l’imp\u00f4t<\/strong><\/a>. Pour autant, le choix de rattacher ou non un enfant majeur au foyer fiscal de ses parents n’est pas \u00e0 prendre \u00e0 la l\u00e9g\u00e8re.<\/p>\n

Pour en savoir plus : Enfant majeur : rattachement fiscal ou d\u00e9claration s\u00e9par\u00e9e ?<\/a><\/strong><\/p>\n

<\/span>\u2022 J’ai effectu\u00e9 un stage avant le 1er septembre 2015. Suis-je imposable ou non ?<\/span><\/h2>\n

Pour les stages d\u00e9marr\u00e9s entre le 1er janvier et le 11 juillet 2014, les indemnit\u00e9s sont exon\u00e9r\u00e9es seulement si le stage est obligatoire, pr\u00e9vu dans un cursus scolaire ou universitaire et d’une dur\u00e9e inf\u00e9rieure ou \u00e9gale \u00e0 trois mois. Et ce dans la limite de 4.372 euros : au-del\u00e0 de ce seuil, les sommes per\u00e7ues sont imposables.<\/p>\n

Pour toute somme per\u00e7ue depuis le 12 juillet 2017, c’est le nouveau r\u00e9gime d’imposition qui s’applique.<\/p>\n

Attention :<\/strong> Si le stage dure plus de trois mois, les indemnit\u00e9s sont int\u00e9gralement imposables.<\/p>\n


\n* Part enti\u00e8re \u00e0 partir du troisi\u00e8me enfant<\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"

Du changement pour les indemnit\u00e9s des stagiaires. Depuis le 1er septembre 2015, leur gratification horaire a augment\u00e9 de 3,30 \u00e0 3,60 euros, une revalorisation qui s’est accompagn\u00e9e d’une exon\u00e9ration totale d’imp\u00f4t jusqu’\u00e0\u00a017.763,24 euros en 2017. Retour sur le nouveau r\u00e9gime fiscal des stagiaires en questions r\u00e9ponses.<\/p>\n","protected":false},"author":13710,"featured_media":63275,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-56077","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-calcul"],"acf":[],"yoast_head":"\nLes indemnit\u00e9s de stage exon\u00e9r\u00e9es d\u2019imp\u00f4t jusqu'\u00e0 un Smic annuel<\/title>\n<meta name=\"description\" content=\"Du changement pour les indemnit\u00e9s des stagiaires. 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