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Remuneration, pension and social welfare for International Interns

Interns receive a monthly allowance and social welfare depending on the country but regardless of their level of qualifications.

Interns receive a monthly allowance and social welfare depending on the country but regardless of their level of qualifications. 

  

This fixed allowance is non-negotiable and includes:

- a fixed amount (around € 715)

- a variable amount dependent on exchange rates and prices in the host country.

 

This remuneration package is exempt from social security contributions and income tax except for interns working in countries where allowances are taxable in which case the host organisation will pay the tax on behalf of the intern. 

 

Insurance coverage is valid 24/7 in France and overseas including during leave periods. It covers medical and surgical expenses, repatriation costs and civil liability.

 

 

Pension

 

The length of service spent as an intern i.e. a period of at least 6 months is included in the insurance period to calculate pension rights in the "premier régime d'assurance vieillesse" (basic French old-age pension scheme), which the intern is required to pay into after completing his/her internship.

 

Notwithstanding the provisions set out in the previous paragraph, the length of service working as an intern i.e. at least six months is taken into account in the "régime spécial de retraite" (French special pension scheme), which the intern is required to pay into after completing his/her internship.

 

The amounts required for the compulsory basic pension schemes are covered by the "fonds de solidarité vieillesse" (French old-age solidarity scheme) as set out in article L. 135-1 of the French Social Security Code. 

 

 

Tax

 

Foreword

 

Interns may be included in the taxable household of their parents but only if they are in one of the two following situations (see article 6 -3 of the C.G.I. [General Tax Code]):

- is under 21 years of age in the tax reference year,

- if in the first year of his/her internship the intern is under 25 years old and was a student on 1 January or on 31 December in the tax reference year.

 

If not, the intern is required to submit his/her own tax declaration (form 2042).

 

 

I - Exoneration of the allowance paid to the intern

 

In accordance with article L 122-12 of the French National Service Code, the allowance paid to the intern for his/her internship is exonerated from income tax and exonerated from paying C.S.G. (Generalized Social Contribution) and C.R.D.S. (Contribution for the Reimbursement of the Social Debt). However, the intern must register to declare income tax in France.

 

How can I get a tax declaration form?

 

Two options: 

 

1: The intern has already declared tax on income earned previously:

In this case, the tax office will automatically send a pre-completed declaration form to the intern indicating his/her tax reference number. 

2: The intern has never declared tax in France:

In this case, the intern must request a form from his/her local tax office.

 

N.B. : To submit an online tax declaration, the intern must have already submitted at least one tax declaration and be in receipt of a tax-payer reference number; or if the intern is aged under 22 and has received a document from the tax office informing him/her of the option to submit an online declaration. 

 

When declarations are submitted online, there is no need to send any supporting documents. In this case, the intern mentions the existence of a sworn statement in the “other information” box and sends it to the tax office if requested.

 

  

II - Declaring income received as an intern

 

How do I declare my income?

 

There are three types of tax situation:

 

A - During the tax year in question, the intern has not been paid any income other than his/her internship allowances.

The intern declares “0” income and encloses (with the tax declaration) a handwritten sworn statement in which he/she states that he/she is carrying out an assignment as an international interns in a company (V.I.E.) and indicates the period and the law i.e. L. 122-12 of the French National Service Code, The statement should be written as follows: “Carrying out an international internship, to the exclusion of all remunerated work, entitles me to a monthly allowance which is exonerated from income tax and payments to the social security fund and the social debt fund.”

In this case, the intern could, where necessary, request from the local tax office a certificate confirming that the intern’s income is tax free.

 

B - During the tax year in question, the intern has received an internship allowance, has been paid a salary in France (before or after the V.I.E. assignment) and/or has received another source of French income (i.e. other than a salary) in the tax year in question

The intern declares:

- “0” income and encloses a sworn statement (see above),

- Salaries paid in France,

- Income from assets or rights in France e.g. income from property, securities, (C.G.I., art. 164 B-I-a to 164 B-II), etc.

- Income paid by a debtor in France e.g. royalties (C.G.I., art. 164 B-II-a to 164 B-II-c).

 

C - During the tax year in question, the intern has been paid an internship allowance for part of the year and has received a source of foreign income for the rest of the tax year in question.

The intern declares any received allowance (see above) for the month of the tax year in question.

For the foreign income paid during the remaining months of the tax year in question and received after the internship, the intern must contact his/her local tax office to find out his/her new tax obligations (e.g. declarations).

 

Important! At the end of the assignment, the intern’s status changes; whether he/she returns to France or remains overseas, he/she must contact his/her tax office in France to find out about his/her new tax obligations.

 

Completing a V.I.E. internship does not allow an intern to claim the "prime pour l’emploi" (income support) in so far as he/she receives tax free allowances and social security contributions.

 

Reminder: It is not possible to carry out any paid work while doing your International internship.

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