Training and income tax – Exemption

What are the tax requirements 2017 allowances or gratuities internship? Update on exemption rules to know to fill your 2017 tax return.
Training and income tax - Exemption


The law of 10 July 2014 internships amended the applicable exemption conditions (Act No. 2014-788 of 10 July 2014) by introducing a tax exemption for training bonuses within the limit of an annual minimum wage.

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Section 7 of the Act of 10 July 2014 introduced the principle of the exemption of these internship gratuities within the limit of an annual minimum wage by amending Article 81bis of the Tax Code. That is to align the system of internship gratuities on the remuneration paid to apprentices. This exemption internship allowance is without term condition.
Art. 81bis of the CGI: The wages paid to apprentices provided with a contract that meets the requirements of the Labor Code and the satisfaction mentioned in Article L. 124-6 of the Education Code paid to trainees during a internship or workplace training period are exempt from income tax within the limits of the annual amount of the minimum wage.

Ceiling Amount 2017

For the 2017 income statement of the annual ceiling on the minimum wage to be taken into account is that of the year 2016. If the total amount of compensation exceeds this limit, only the part that exceeds this limit is imposed.

This ceiling applies irrespective of the duration of the internship. It need not be prorated based on the number of months of training conducted on the year (unlike the rules for the exemption of wages of apprentices).

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