Trainees
This section discusses:
Trainee contracts.
Earnings.
Social security contributions.
Trainee examples.
Warning! The tax rules described in this section may be updated after the release of this version of PeopleSoft Global Payroll for France. For information about tax updates, review the additional documentation for Global Payroll for France on My Oracle Support.
Trainees are identified using the formula SIT FM STG URSSAF. If this formula retrieves the value GP TRUE (1), the payee is considered a trainee. If this formula retrieves the value GP FALSE (0), the payee is not considered a trainee.
Trainees are not covered by a work contract because they are not classified as salaried employees.
The training establishment may or may not be covered for work accident insurance (RT), and the training may or may not be mandatory. Both of these factors affect the trainees' earnings and contributions.
PeopleSoft delivers different earnings to identify whether the establishment is covered for work accident insurance.
|
Earning |
Description |
|---|---|
|
STG OBL AT |
For trainees undergoing mandatory training with AT coverage. |
|
STG OBL NAT |
For trainees undergoing mandatory training without AT coverage. |
|
STG NOBL |
For trainees undergoing non-mandatory training. |
These earning are automatically segmented and prorated when they are assigned to payees on the Element Assignment by Payee or Payee Assignment by Element pages and the assignment period covers only a portion of the pay period.
See Payee Overrides and Segmentation.
All of these earnings add to the accumulator GEN AC BRUT SG. The delivered rules compare these earnings to the minimum salary or relevant percentage of the minimum salary.
PeopleSoft delivers variables specifically for trainees that you may need to define by entering supporting element overrides. There are two types of variables:
Variables used in conjunction with the trainee earnings.
GEN VR STAG NB M and GEN VR STG NSIR affect the processing of trainee earnings listed in the previous table.
Variables used for trainees who don't receive compensation.
In certain cases, contributions must be paid for trainees who are not paid. However, these trainees aren't assigned the trainee earnings, and contributions are therefore not triggered in the normal way. To indicate situations in which there is no compensation and contributions are due, PeopleSoft delivers variables GEN VR STG O AT, GEN VR STG ONAT, and GEN VR STG NOBL.
|
Variable |
Description |
|---|---|
|
GEN VR STAG NB M |
Used to indicate the period that an allowance covers. The default value is 1, which means that compensation is paid each month. Override this variable if you pay trainees for multiple months in only one payroll. In such cases, the system needs to control that this compensation falls within the legal limits multiplied by the number of months. For example, if a trainee stays with an organization for two months for mandatory training and the trainee is paid at the end of the two month period, you must override GEN VR STAG NB M with 2 to ensure that the system correctly calculates the contributions. |
|
GEN VR STG NSIR |
Used to indicate whether the training lasts more or less than three months. This information is used to determine whether the compensation paid to the trainee is subject to income tax (that is, whether the accumulator GEN AC NET FISCAL is populated by the compensation amount). For mandatory training with a duration of three months or less, the variable is set to 1 (this is the default value). If you want to indicate that the training lasts more than three months, override the variable GEN VR STAG NSIR by assigning the value zero (0) or by using the variable GP FALSE. |
|
GEN VR STG O AT |
Used to indicate mandatory training with work accident coverage for trainees who don't receive compensation. |
|
GEN VR STG ONAT |
Used to indicate mandatory training without work accident coverage for trainees who don't receive compensation. |
|
GEN VR STG NOBL |
Used to indicate non-mandatory training for trainees who don't receive compensation. |
All trainees are subject to URSSAF, transportation, and CSG/CRDS contributions. URSSAF contributions are based on régime codes, but for trainees it is not necessary to enter the code. The system assigns the correct régime code based on such factors as the trainee's compensation level, whether training is mandatory or non-mandatory, and the work accident coverage.
Trainees are not subject to contributions for ASSEDIC, ARRCO/AGIRC, contingency funds, training tax, or levies.
Initially, the system triggers all contribution deductions. Then, a generation control for each contribution checks whether the payee is a trainee. Payment is not processed for contributions that do not apply to trainees. Transportation contributions are triggered by checking whether URSSAF contributions are being paid, because both have the same conditions of eligibility.
|
Description |
Social Security Contributions: Payee's Part |
Social Security Contributions: Employer's Part |
CSG / CRDS |
|---|---|---|---|
|
Compensation ≤ 30% of the SMIC: AT risk covered |
Not Liable |
Not Liable |
Not Liable |
|
Compensation ≤ 30% of the SMIC: AT risk not covered |
Not Liable |
Liable for 25% of the SMIC |
Not Liable |
|
Compensation > 30% of the SMIC: AT risk covered |
Liable |
Liable except for AT deduction |
Liable |
|
Compensation > 30% of the SMIC AT risk not covered |
Liable |
Liable |
Liable |
Some contributions can be paid on 25 percent of the SMIC even if the payee doesn't receive any compensation.
|
Description |
Social Security contributions: Payee's Part |
Social Security contributions: Employer's Part |
CSG / CRDS |
|---|---|---|---|
|
Training not compensated |
No Contributions |
Liable on 25% of the SMIC |
No Contributions |
|
Training compensated: compensation ≤ 25% of the SMIC |
Not Liable |
Liable on 25% of the SMIC + benefits in kind |
Not Liable |
|
Training compensated: compensation ≥ 25% of the SMIC |
Liable |
Liable |
Liable |
In this case, AT contributions are paid when the employer contributes on 25 percent of the SMIC or on the complete compensation.
This section discusses the following examples of trainee earnings and contributions:
Example 1: mandatory training, four months, with insurance.
Example 2: mandatory training, five months, no compensation or insurance.
Example 1: Mandatory Training, Four Months, with Insurance
Suppose that a payee is taking mandatory training and is covered for work accident insurance by the employer. Training lasts for four months and the payment is 152 euros per month. To process this trainee:
Enter the compensation using the earning STG OBL AT.
The work accident coverage is deducted from the same earning.
Update the variable GEN VR STG NSIR because the training period is longer than three months.
The salary becomes liable to income tax when the training exceeds three months.
Example 2: Mandatory Training, Five Months, No Compensation or Insurance
Suppose that a payee is taking mandatory training and is not covered for work accident insurance by the employer. Training lasts for five months and there is no payment.
To process this trainee, you would update the variable GEN VR STG ONAT to 1 (TRUE). In this case, the employer is liable for some contributions. These are calculated on 25 percent of the SMIC. There are no CSG/GRDS contributions.
Because there is no compensation, it is not necessary to update any earnings or deductions. The result of the process is that there are no payee contributions.