Alternation: what tax on apprentices’ wages?

The alternation is subject to income tax. The wages perceived are assimilated to those of a classic employee. However, the apprentice benefits from an exemption from tax on part of his salary. Terms, declaration and payment of taxes …, we tell you everything about the taxation of apprentices and other work -study students.

Capital video: taxation of an apprentice wages

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Do alternating taxes?

Principle of tax wage of apprentices

The salary received by an apprentice is identical to the salary of an employee which has concluded a classic employment contract. It is therefore subject to income tax. However, apprentices benefit from certain specificities. However, The general tax code provides for a specific tax regime favorable to apprentices, taking into account their particular status of alternating in training.

An exemption to a certain ceiling

Article 81 bis of the general tax code specifies that the annual income received by an apprentice has a income tax exemption within the limit of the annual amount of the minimum wage. Thus, only the part of the salary exceeding this ceiling is taxable. If the apprentice receives remuneration less than or equal to this threshold, he will not pay any income tax.

An exemption to apply for its declaration

This exemption applies easily, but the apprentice must still declare the share of its higher income to the ceiling set in its annual income declaration. Please note, this exemption does not concern professionalization contracts, only apprentices.

What is the status of a work -study student?

Employee status

The work -study student, whether under apprenticeship or professionalization contract, is above all an employee. He signs an employment contract which gives him the right to remuneration, paid leave, complete social protection, etc. This status implies obligations, in particular in terms of attendance, compliance with the regulations and involvement in its missions.

Student status or trainee in vocational training

At the same time, the alternating is listed in a training establishment, which also gives it a student status which allows him to access a certain number of university services : library, restaurant, crous, Trades student card (in the case of apprentices), etc. But they do not benefit from school holidays.

Double status with specific implications

The alternating therefore embodies a double identitywhich opens up rights to him in both spheres, but with specific rules. On the tax level, his salary is subject to income tax, with a partial exemption for apprentices. On the social side, it is affiliated with General Social Security regimewhich gives him more complete coverage.

What is the tax threshold of apprentices in 2025?

Not imposed salary ceiling

In 2025, apprentices benefited from an income tax exemption for wages collected in 2024, in the limit of 21 273 euros. This sum corresponds to the annual amount of the minimum interprofessional growth wage (SMIC) for the year 2024. Only the fraction of the salary exceeding this ceiling is taxable.

Special case of apprentices hired during the year

Until 2018, the tax administration operated prorataDepending on the duration worked during the year to determine if the apprentice exceeded the tax threshold. Since a decision of the Council of State of December 22, 2017, the amount of the tax threshold applies completelywhatever the hours of work during a calendar year.

How to declare the income of a work -study student?

Declaration of wages lower than taxable remuneration

If the apprentice received, during the calendar year, a taxable remuneration less than or equal to the applicable tax threshold, He shouldn’t declare anything on the income tax declaration. The remuneration thus perceived is completely exempt from income tax.

Declaration of wages greater than taxable remuneration

On the other hand, if his taxable remuneration is greater than the applicable tax threshold, the apprentice must declare the fraction of the salary which exceeds the threshold taxation on his income tax return. This taxable fraction will be subject to the progressive scale of income tax.

Package deduction of professional expenses

Apprentices benefit from the lump sum deduction of professional expenses, either 10 % of the amount declared Under wages, supposed to cover the costs incurred for professional activity (meals, transport, equipment, etc.). It is applied automatically, unless the taxpayer chooses to opt for the deduction of real costs.

What box to check when you are alternating to declare your taxes?

1AJ boxes at 1FJ

Depending on its situation, the amount of remuneration which exceeds the taxable threshold must be declared on the form n ° 2042 In the box:

• 1 AJ if the apprentice is single and is not attached to another tax household (that of his parents, for example) or;
• 1BJ if the apprentice is married or PACS or;
• 1 CJ, 1DJ, 1 EJ or 1 FJ if the apprentice is attached to another tax household.

A pre-filled declaration to rectify

Being considered as a classic salary, the apprentice’s salary is pre -filled by the tax administration on the income tax declaration. However, it is the whole of his remuneration that is indicated box 1 AJ or other. The apprentice must Correct this amount To take into account the tax limit.

Concrete example

An apprentice received a remuneration of 22,000 euros (just over 1,800 euros per month). On his 2024 tax return is indicated, 1AJ box, an amount of 22,000 euros. The apprentice must correct it to take into account the exempt part, or 21,273 euros. He must therefore scratch the amount in this box to indicate 22,000 euros – 21,273 euros, or 727 euros taxable.

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How to declare my alternating son or daughter?

If the parents declare their child’s income in their tax sheet, they must Indicate the total amount of gross wages of the child. It is the tax administration which applies the exemption on the taxation of parents. Only the excess perceived by the child will be integrated into the taxable income of the tax household

Why do professionalization contracts do not benefit from the tax exemption?

The difference in tax treatment (the employee on a pro contract is taxed on all of his salary) between apprenticeship contract and professionalization contract is essentially based on the legal nature And the purpose Of these two devices defined by law, which, although they are both alternating, respond to different logics in law.

Indeed, the objective of the professionalization contract is quick access to employment via a skills rise, and not the continuation of diploma studies in initial training. This is why the legislator does not consider these income as assimilable to a student situation.