Trainee Examples

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.