Student internship allowance: when it is due and how much to pay

What the internship allowance covers

The allowance is the sum the host organisation pays a student on an internship. It is neither a salary nor a grant from the institution. The intern is not an employee: they keep student status, attached to their school or university, and the internship agreement governs the whole relationship.

Two ideas are worth keeping in mind from the outset. First, there is a legal minimum that applies from a certain length of attendance. Second, nothing prevents an organisation from paying more than that minimum, or from paying something for an internship too short to require it, subject to the rules specific to the public sector.

The threshold that makes payment compulsory

Payment becomes compulsory when the internship exceeds two months, consecutive or not, within one school or academic year. In practice it is counted in hours: the threshold corresponds to 44 days of attendance at 7 hours a day, that is 309 hours.

• An 8-week full-time internship generally stays below the threshold.
• A 3-month internship clearly exceeds it.
• Two successive internships in the same organisation in the same year are added together when assessing the threshold.

Days of absence do not count as time of attendance, unless the agreement says otherwise. An internship that starts in June and continues into September can straddle two academic years: the length is then assessed year by year, which is worth discussing before signing.

The hourly minimum applicable in 2026

The minimum is a percentage of the hourly Social Security ceiling. Under the rules applicable in 2026, it comes to 4.50 euros per hour of actual attendance, that is 15% of an hourly ceiling of 30 euros. The ceiling is revalued every 1 January: an internship spanning two calendar years should therefore state in the agreement whether the new rate applies from the change of year.

Some sector agreements set a higher amount. A student aiming at a particular sector, such as banking, insurance, publishing or the local civil service, should ask whether an applicable agreement exceeds the legal minimum. The sum agreed must appear in the internship agreement, not be promised verbally.

Calculating a typical month, step by step

The calculation is based on the hours actually worked, not on a theoretical number of days. The method runs as follows:

1. find the number of hours of attendance in the month, excluding leave and absences;
2. multiply this total by the hourly rate in force;
3. check that the amount appears in the agreement or its amendment.

Fictional example, with round figures. A student does a four-month internship with 100 hours of attendance a month, that is 400 hours. At a rate of 4.50 euros, the total allowance is 1,800 euros, or 450 euros a month. If she misses one 7-hour day during a month, that month’s amount falls by 31.50 euros, because only the hours actually worked are counted.

Two methods of calculation are accepted: the actual hours month by month, or a smoothing of the total over the length of the internship, which gives an identical sum each month. Smoothing steadies the student’s budget, while the actual method follows quiet periods more closely. The choice must be put in writing.

Payment: date, form and first checks

The allowance is due from the first day of the internship and is paid at the latest at the end of each month, most often by bank transfer. It is not put off until the end of the assignment, nor made conditional on a favourable assessment.

In the first month, check three practical points: that the sum transferred matches the expected calculation, that the organisation has the right bank details, and that a summary document exists, whether a monthly statement or a line on a payment slip. If there is a discrepancy, raise the question first with your supervisor or the human resources department, with your own record of hours.

Contributions, tax and other benefits

As long as the allowance does not exceed the hourly minimum of 4.50 euros, it is exempt from CSG and CRDS social charges, and the intern does not pay unemployment insurance contributions. Any part paid above the minimum may enter the base for contributions, which explains why two organisations offering the same apparent net amount do not bear the same cost.

For tax, the allowance is in principle not taxable up to an annual ceiling linked to the minimum wage. It may nevertheless count in certain means assessments, for example for a grant or for attachment to the parents’ tax household: it is better to ask the student office before the internship begins.

Expenses are dealt with separately. The intern has access to the same services as employees, such as the staff canteen, and receives partial reimbursement of their public transport pass. These benefits supplement the allowance without replacing it.

Short internships, the public sector and special cases

Below the two-month threshold, the organisation has no obligation, but it may choose to pay something. Many do so to attract scarce profiles. The sum is then negotiated as one element of the internship, like the assignments.

In government departments and public bodies, the rule is stricter: the amount paid cannot exceed the legal minimum, at the risk of the agreement being reclassified as an employment contract. A student should therefore not expect negotiation in that setting.

• Leave linked to maternity, paternity or adoption creates no obligation to pay for the period concerned.
• If the internship is interrupted temporarily, the calculation follows the hours actually worked.
• If the internship ends permanently, the balance is calculated on the total hours completed.

Some health courses operate with their own payments, set by specific texts: their logic differs from that of the ordinary allowance.

Talking to the organisation without weakening your internship

Raising the subject of money is not a mistake, provided you do it at the right moment. The most natural time is at the final interview or when you receive the draft agreement, with neutral wording: “Could you confirm the amount and the method of calculation of the planned allowance?”

If a recruiter announces an internship of more than two months with no payment at all, calmly ask what framework applies. Misjudgement is common, especially in small organisations. Your school’s internship office can step in, and generally refuses to sign an agreement that does not respect the minimum. Avoid accepting a vague wording such as “in accordance with regulations” with no amount or payment method.

Common mistakes to avoid

• Confusing the allowance with an apprentice’s salary: an apprentice is an employee, an intern is not.
• Counting calendar days rather than hours of attendance.
• Forgetting that the rate changes on 1 January.
• Not providing for how absences and public holidays are treated in the calculation.
• Discovering too late that the internship straddles two academic years.
• Assuming a short internship must be unpaid, when a voluntary payment is still possible in the private sector.

Before signing, reread the agreement for the amount, the frequency, the method of calculation and the payment date. If any of these is missing, ask for an amendment before the first day of attendance.