Apprentice Contracts
Apprentices, by law, may not earn less than a set percentage of the SMIC (legal minimum salary). The percentage depends on the age of the apprentice and the year of the contract. You enter the apprentice's salary and a control checks whether the earning is below the legal minimum. If this is the case, the system generates a warning message.
The bracket APP BR REMUN stores the minimum percentages to apply to the SMIC according to the year of contract and the age of the payee. The appropriate percentage is retrieved and checked with the standard SMIC control.
The age of the payee is calculated using the payee date of birth in PERSONAL_DATA. The year of the contract is calculated using the contract begin date in the contract data.
| Year of contract | Percentage of the SMIC for apprentices under 18 | Percentage of the SMIC for apprentices between 18 and 20 | Percentage of the SMIC or of the conventional salary for apprentices over 21 |
|---|---|---|---|
|
1st year |
25 % |
41 % |
53 % |
|
2nd year |
37 % |
49 % |
61 % |
|
3rd year |
53 % |
65 % |
78 % |
Note:
The system does not calculate the minimum salary; it does check that the salary you entered is greater than the minimum required by law. Because the system does not manage the conventional salary (that is, the minimum salary required by the collective agreement) for apprentices over the age of 21, the system applies the percentages in the previous table on the SMIC only.