Net Apprentice Salary France: Understanding Gross and Net
In 2025, apprenticeships in France are a great way to gain professional experience while training. But what net salary can an apprentice expect? How is gross salary calculated as net salary? This guide reveals the 2025 net apprentice salary scale, the financial assistance available, and everything you need to know to optimize your compensation. Understanding your gross and net salary is essential for managing your budget, planning your future, and making informed choices. So if you’re wondering, “What will my gross and net salary be as an apprentice?”, you’ve come to the right place!
Net and Gross Salary of an Apprentice in 2025
The gross salary of an apprentice is determined as a percentage of the SMIC (minimum wage) or the minimum wage agreed upon by the industry, depending on the apprentice’s age and the year of the contract. Here are the amounts applicable in 2025, depending on age and year of training:
- Under 18:
- 1st year: 27% of the SMIC – €486.49 gross | €486.49 net
- 2nd year: 39% of the SMIC – €702.70 gross | €702.70 net
- 3rd year: 55% of the minimum wage – €990.99 gross | €990.99 net
- 18 to 20 years old:
- 1st year: 43% of the minimum wage – €774.77 gross | €774.77 net
- 2nd year: 51% of the minimum wage – €918.92 gross | €918.92 net
- 3rd year: 67% of the minimum wage – €1,207.21 gross | €1,207.21 net
- 21 to 25 years old:
- 1st year: 53% of the minimum wage – €954.95 gross | €954.95 net
- 2nd year: 61% of the minimum wage – €1,099.10 gross | €1,099.10 net
- 3rd year: 78% of the minimum wage – €1,405.40 gross | €1,405.40 net
- 26 years old and over:
- 1st year: 100% of the minimum wage – €1,801.80 gross | €1,405.40 net
- 2nd year: 100% of the minimum wage – €1,801.80 gross | €1,405.40 net
- 3rd year: 100% of the minimum wage – €1,801.80 gross | €1,405.40 net
Social security exemptions for apprentices:
Apprentices are exempt from social security contributions up to 79% of the minimum wage. Above this amount, contributions are due. This exemption has a significant impact on net salary. The excess portion is subject to the usual social security contributions. You can expect contributions of around 22%, which explains the difference in net salary for those over 26. More details are available on the Boss.gouv.fr website or on Alternance professionnelle.
Let’s take the example of a 20-year-old apprentice in their second year. Their gross salary is €918.92. Thanks to the exemption from social security contributions, their net salary is also €918.92. Unlike a traditional employee, they do not have any deductions for social security contributions as long as their gross salary remains below 79% of the minimum wage.
- Gross remuneration:
- For a 20-year-old apprentice in their second year, remuneration is set at 51% of the minimum wage.
- In 2025, the monthly minimum wage is €1,801.80.
- Therefore, the gross salary is: 0.51 * 1,801.80 = €918.92
- Application of the exemption:
- 79% of the minimum wage corresponds to €1,423.42.
- Since the apprentice’s gross salary (€918.92) is below this threshold, it is entirely exempt from employee contributions.
- Net salary:
- In the absence of employee contributions, the net salary is equal to the gross salary.
Conclusion:
Unlike a traditional employee, the apprentice in this example does not have social security contributions deducted from their gross salary, which means that their net salary is equivalent to their gross salary.
Prepare for the next stage of your work-study program and simulate your salary on a permanent contract by trying out our calculator here: Gross Net
