Le régime fiscal des gratifications stagiaires en 2024 LégiSocial

Outil parent :

Le régime fiscal des gratifications stagiaires en 2024

Fiche pratique

Paie Stagiaires

La présente fiche pratique vous présente, de façon détaillée, le régime fiscal des gratifications versées aux stagiaires, y compris lorsque la gratification est versée de façon volontaire. La valeur 2023 est confirmée par publication du 5 mai 2023.

Rédigé par

Pierre-Jean FABAS

Publié le 08 janvier 2024

Mis à jour le 06 juin 2024

Télécharger en PDF

Préambule

Plusieurs publications concernent le régime fiscal des gratifications versées aux stagiaires :

La loi n°2014-788 du 10 juillet 2014 tendant au développement, à l’encadrement des stages et à l’amélioration du statut des stagiaires, JO du 11 juillet 2014.
Une publication de l’administration fiscale, en date du 28 août 2015, apporte des précisions concernant le régime fiscal applicable aux gratifications stagiaires.
Mais une décision du Conseil d’État du 10 février 2016 remet en cause ce régime, raison pour laquelle le présent chapitre s’en trouve modifié.

Ce sont ces 3 étapes que le présent chapitre vous propose de découvrir

Créer un compte pour consulter cette fiche pratique

Il vous reste 96% à lire.
Un compte LégiSocial / LégiFiscal est nécessaire pour lire la suite et bénéficier de nos fonctionnalités IA ✨ comme les points essentiels ou le résumé de l'article.

M'inscrire ou me connecter

Les engagements LégiSocial

Facilité de prise en main

Documents & outils prêts à l'emploi
Directement imprimables au format A4
Guides et exemples commentés

Mise à jour en temps réel

Alerte email à chaque mises à jour
Commentaire détaillé de la mise à jour
Versions antérieures intégrées

Service après-vente garanti

Réponse sous 24 heures ouvrables
Nos experts vous répondent directement

Paiement sécurisé

Paiement par CB sécurisé (Crédit Mutuel/Paybox)
Autres modes de paiement : PayPal, chèque, virement bancaire

	0	1
0	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0053820610046387
1	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.00061702728271484
2	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0037050247192383
3	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.011893033981323
4	SELECT *, "legisocial" as site FROM legisocial.outil_composition c INNER JOIN...	0.0061321258544922
5	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.00084996223449707
6	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.0039689540863037
7	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0011520385742188
8	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.0034210681915283
9	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.00081896781921387
10	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.0028479099273682
11	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0010979175567627
12	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.0033059120178223
13	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0049998760223389
14	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0020160675048828
15	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.010841131210327
16	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0034317970275879
17	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0020120143890381
18	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0087039470672607
19	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0048761367797852
20	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0018761157989502
21	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.010328054428101
22	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.00547194480896
23	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0019381046295166
24	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.010918140411377
25	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0040040016174316
26	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0015249252319336
27	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0086889266967773
28	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0041868686676025
29	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0018579959869385
30	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.010007858276367
31	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0018370151519775
32	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0041320323944092
33	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0017898082733154
34	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0089519023895264
35	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0044381618499756
36	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0019080638885498
37	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.010315179824829
38	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0031671524047852
39	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0020370483398438
40	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0083091259002686
41	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0045299530029297
42	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0017271041870117
43	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.009782075881958
44	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0039100646972656
45	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0020380020141602
46	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0085890293121338
47	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0030779838562012
48	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.002716064453125
49	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0086419582366943
50	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.004849910736084
51	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0017881393432617
52	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0097150802612305
53	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0041220188140869
54	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0014040470123291
55	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0085999965667725
56	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0037219524383545
57	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.001431941986084
58	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0080862045288086
59	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.002871036529541
60	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0016429424285889
61	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0074849128723145
62	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0026760101318359
63	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0013260841369629
64	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0073728561401367
65	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0022828578948975
66	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0015850067138672
67	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0071549415588379
68	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0017299652099609
69	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0053539276123047
70	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0016858577728271
71	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.010504007339478
72	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0047800540924072
73	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0017430782318115
74	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.010141849517822
75	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0040278434753418
76	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0030848979949951
77	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.010166883468628
78	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.00066184997558594
79	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.002885103225708
80	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.00052905082702637
81	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.0021660327911377
82	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.00048613548278809
83	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.002173900604248
84	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0004570484161377
85	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.0020930767059326
86	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.00037980079650879
87	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.0018007755279541
88	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.00043392181396484
89	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.002187967300415

​Préambule

Créer un compte pour consulter cette fiche pratique

Les engagements LégiSocial

Préambule