On 1 June 2026, the gross hourly SMIC (French minimum wage) rose from €12.02 to €12.31 — an automatic +2.41% increase triggered by the inflation threshold of 2% being breached in April 2026, as measured by INSEE on the price index for the most modest households. For an alternant, this is not a simple number adjustment: the entire apprenticeship and professionalisation salary grid is indexed to the SMIC, and the revaluation immediately flows through to your pay slip. Here is the new 2026 grid, the exemptions in detail, and concrete calculations for each profile, with SuperAlternant.
What to remember about the SMIC revaluation of 1 June 2026
- What is it? An automatic revaluation of the SMIC of +2.41% effective on 1 June 2026, after the 2% inflation threshold was crossed between January and April 2026.
- Effective date: 1 June 2026 (published by ministerial order of 22 May 2026, signed by the Minister of Labour Jean-Pierre Farandou).
- New gross hourly SMIC: €12.31 (up from €12.02 since 1 January 2026).
- New gross monthly SMIC (35h/week, 151.67h/month basis): €1,867.02 (up from €1,823.03), i.e. +€43.99 gross/month versus January.
- New estimated net monthly SMIC: about €1,478 (up from €1,443 in January).
- 2026 cumulative effect: the June increase follows the January one (+1.18%), i.e. +3.6% cumulative SMIC over the first half of 2026.
- Cause: a surge in energy prices (+14.2% year-on-year in April 2026, linked to rising oil prices and the war in the Middle East), which pushed the inflation of the 20% most modest households above the legal threshold.
- No discretionary "coup de pouce": the government stuck strictly to the legal formula, with Economy Minister Roland Lescure stating in early May 2026 "We cannot afford it".
- Why it matters for alternants: their remuneration is a percentage of the SMIC, set by the Labour Code (articles D. 6222-26 for apprenticeships, D. 6325-14 for professionalisation contracts). A revaluation of the SMIC mechanically raises all the legal minimum salaries.
In concrete terms: a 19-year-old apprentice in the 2nd year of a BTS, who earned €940.86 gross/month on the January 2026 grid, sees their minimum salary rise to €952.18 on 1 June — i.e. +€11.32 gross/month, and +€135 gross/year over the following 12 months. For a 22-year-old apprentice in the 3rd year, the jump is sharper: €1,456.28 gross/month on 1 June versus €1,422.60 in January, i.e. +€33.68 gross/month.
Why the SMIC was revalued on 1 June 2026
The automatic indexation mechanism
The Labour Code (article L. 3231-12) provides for an automatic revaluation of the SMIC as soon as the inflation of the 20% most modest households (first quintile of the income distribution) increases by at least 2% since the last SMIC fix. This mechanism protects the purchasing power of the lowest-paid workers without any government action.
In this case:
- The SMIC had been revalued by +1.18% on 1 January 2026 (from €11.88 to €12.02/h).
- INSEE published, in early May 2026, the consumer price index (CPI) for April 2026, showing +2.2% year-on-year for the first quintile.
- The legal 2% threshold being exceeded, the ministerial order of 22 May 2026 set the new value at €12.31/h, applicable on 1 June 2026.
Why inflation rebounded in April 2026
The inflation of the first quintile — which weighs more heavily on energy, food and housing — was driven in April 2026 by:
- the rise in energy prices (+14.2% year-on-year in April, versus +7.4% in March), linked to the surge in oil prices in the context of the war in the Middle East;
- the persistence of food inflation (+3.1% year-on-year), on which the transmission of the energy hike is delayed by a few months;
- the continued inflation in housing (+2.8%), with the revision of reference rents at the end of the quarter.
No "coup de pouce"
The SMIC expert group, consulted by the government as required by law, had recommended sticking to the legal formula, without any discretionary increase. Economy Minister Roland Lescure confirmed this as early as 30 April 2026, saying "We cannot afford it". The last discretionary "coup de pouce" dates back to July 2012, under the presidency of François Hollande. Trade unions (CFDT, CGT, CFTC) deemed the increase insufficient — the CGT is calling for a SMIC of €2,000 gross — while employers (Medef, CPME) warned of the absence of full compensation through reductions in social charges, which could increase labour costs by €1.7 billion according to Bercy.
Key takeaway: the revaluation is automatic, not negotiated. No decree, no boost, no parliamentary debate: the Labour Code imposes the increase as soon as inflation exceeds 2%, and the government applies it.
The new apprenticeship salary grid on 1 June 2026
The remuneration of an apprentice is a percentage of the SMIC, set by the Labour Code. The percentage depends on the apprentice's age and the year of contract execution. Since 1 June 2026, the grid is as follows (gross monthly amounts for 35h/week, 151.67h/month):
| Age |
1st year |
2nd year |
3rd year |
| 16-17 |
27% = €504.10 |
39% = €728.14 |
55% = €1,026.86 |
| 18-20 |
43% = €802.82 |
51% = €952.18 |
67% = €1,250.90 |
| 21-25 |
53% = €989.52 |
61% = €1,138.88 |
78% = €1,456.28 |
| 26 and over |
100% = €1,867.02 |
100% = €1,867.02 |
100% = €1,867.02 |
Key rule: for employees aged 21 and over, the higher of the SMIC percentage and the conventional minimum (grid provided by the company's or branch's collective agreement) applies. If your branch provides a higher salary, that one applies.
Concrete examples of monthly gains
- 17-year-old apprentice on a CAP (1st year, 27% of SMIC): goes from €492.22 gross/month (January 2026 grid) to €504.10 on 1 June, i.e. +€11.88 gross/month.
- 19-year-old apprentice on a BTS (2nd year, 51% of SMIC): goes from €929.75 to €952.18, i.e. +€22.43 gross/month.
- 22-year-old apprentice on a vocational licence (3rd year, 78% of SMIC): goes from €1,422.60 to €1,456.28, i.e. +€33.68 gross/month.
- 27-year-old apprentice on a master's (1st year, 100% of SMIC): goes from €1,823.03 to €1,867.02, i.e. +€43.99 gross/month.
These amounts are legal floors: the company's collective agreement, or a company-level agreement, may provide a higher salary. Check your agreement on Légifrance or with your employer.
The new professionalisation contract salary grid on 1 June 2026
The professionalisation contract follows a different logic: the percentage depends on age and the level of diploma held on entry (not the diploma being prepared). Here is the updated grid:
| Age |
Diploma < Bac pro |
Diploma ≥ Bac pro |
| Under 21 |
55% = €1,026.86 |
65% = €1,213.56 |
| 21-25 |
70% = €1,306.91 |
80% = €1,493.62 |
| 26 and over |
100% = €1,867.02 |
100% = €1,867.02 |
Note: if the conventional minimum of your branch is more favourable than the legal percentage, it applies. This is often the case in metalworking, construction, hotel-catering and banking.
Income tax exemption: an advantage not to be forgotten
Good news: apprentice salaries are totally exempt from income tax, without a cap, up to the annual SMIC (about €22,404 gross/year on 1 June 2026, i.e. 12 months × €1,867.02). Above that, only the excess portion is taxable.
For professionalisation contracts, the exemption is capped at 50% of the annual SMIC (about €11,202 gross/year). Above that, the portion exceeding this cap is taxable.
Key takeaway: in apprenticeship, a 22-year-old alternant in the 3rd year who earns €1,456.28 gross/month (€17,475 gross/year) is entirely exempt from income tax — a gain in purchasing power of several hundred euros per year compared to a regular employee.
The 50% SMIC threshold for CSG-CRDS: what changes in 2026
A discrete but important change was introduced by the Social Security Financing Act (LFSS) for 2025, and applicable since 1 March 2025 to all new alternance contracts (and therefore to almost all contracts in progress in 2026):
- The portion of remuneration less than or equal to 50% of SMIC (i.e. €933.51 gross/month on 1 June 2026) remains exempt from CSG-CRDS for apprentices.
- The portion above 50% of SMIC is now subject to CSG-CRDS at the rate of 9.7% (6.9% CSG + 2.8% CRDS).
In concrete terms: a 19-year-old apprentice in the 2nd year (€952.18 gross/month) now pays CSG-CRDS on €18.67 (the part above €933.51), i.e. €1.81/month. A 22-year-old in the 3rd year (€1,456.28) pays it on €522.77, i.e. €50.71/month — an amount that remains marginal compared to the gross salary.
Key takeaway: this change was not amplified by the June 2026 revaluation. The 50% SMIC threshold simply slid with the SMIC, going from €911.52 (January) to €933.51 (June). Alternants already above the threshold continue to pay CSG-CRDS on the excess portion, but no more than before.
The age-bracket change: an automatic "13th month"
The age-bracket change (for example, an apprentice turning 18 or 21 during the contract) triggers an automatic revaluation of the remuneration, on the 1st day of the month following the birthday. In concrete terms:
- A 17-year-old apprentice in the 1st year who turns 18 goes from €504.10 to €802.82 (27% → 43% of SMIC) from the 1st day of the following month — i.e. +€298.72 gross/month, the equivalent of a 13th month.
- A 20-year-old apprentice who turns 21 goes from €952.18 (51%) to €1,138.88 (61%) — i.e. +€186.70 gross/month.
Key takeaway: a birthday can bring more than a SMIC revaluation. If you are on the edge of an age bracket, plan ahead: inform your employer and your CFA at least one month before so that the pay is adjusted without delay.
Employer charge reductions: the rebound effect
The SMIC revaluation has a paradoxical effect on the employer side: by raising the wage floor, it mechanically widens the base for employer charge reductions. The unique degressive general reduction (RGDU), which replaced the former Fillon scheme in January 2026, is extended to 3 SMIC (instead of 1.6 SMIC previously). In concrete terms:
- A company paying €1,867.02 gross/month to a 26-year-old alternant in a master's benefits from the maximum reduction on employer contributions.
- A SME with fewer than 11 employees paying €1,138.88 gross/month to a 22-year-old apprentice benefits from total coverage of contributions excluding AT/MP (work accidents / occupational diseases).
This strengthening of reductions partially offsets the rise in labour costs, and encourages employers to hire alternants rather than postpone contract signings. This is a point to highlight in your application: the SMIC revaluation strengthens the financial interest of recruiting in alternance.
Key takeaway: the double 2026 revaluation (+3.6% cumulative) has not increased the labour cost for the employer as much as it could have, thanks to the extension of the RGDU. This is good news for your chances of signing a contract before the back-to-school season.
The SuperAlternant simulator: your official calculation tool
To avoid any calculation error on your pay slip, use our alternant salary simulator. It automatically integrates:
- the SMIC in force (updated at each revaluation);
- your age bracket and your contract year;
- the apprenticeship / professionalisation distinction;
- the conventional minimum of your branch, if you indicate it;
- the net pay calculation after exemptions, CSG-CRDS and withholding tax.
Note: the simulator uses the grid on 1 June 2026 (SMIC at €12.31/h). If you sign a contract before 1 June 2026, the simulator will apply the January grid (€12.02/h) and signal the upcoming revaluation.
What it concretely changes for you, depending on your profile
You are a high-school student preparing for a 2026 back-to-school in CAP or Bac pro
- Good news: the June 2026 revaluation applies to contracts in progress since that date, but also to new contracts signed from 1 June 2026.
- For a CAP apprenticeship at 17 (€504.10 gross/month in 1st year), the 2026 cumulative rise represents +€25 gross/month compared to December 2025.
- Plan your employer search: an employer hesitating to sign in September 2026 now knows that the labour cost has not exploded thanks to the RGDU. This is an additional argument for your application.
You are a BTS, BUT or licence student
- For a BTS at 19 in the 1st year (€802.82), the 2026 cumulative rise represents +€30 gross/month compared to December 2025.
- If you turn 21 during the contract, you go from €802.82 (43% at 20) to €989.52 (53% at 21) — i.e. +€186.70 gross/month, the equivalent of an extra month's salary.
- Remember to update your date of birth in the CFA file and in your contract, so the pay is adjusted without delay.
You are preparing a master's in alternance (Bac+5)
- For a 23-year-old apprentice in M1 (€989.52), the June revaluation represents +€23 gross/month, and the 2026 cumulative about +€34 gross/month.
- For a 26-year-old apprentice in M2 (€1,867.02), the revaluation represents +€44 gross/month in one go, and +€65 gross/month since December 2025.
- The total income tax exemption remains valid as long as your annual gross remuneration does not exceed €22,404 (annual SMIC). Above that, the excess portion is taxable.
You are on a professionalisation contract
- The grids have been updated on 1 June 2026 (see table above). For a 23-year-old alternant with a Bac+2 (80% of SMIC), the minimum salary goes from €1,458.42 to €1,493.62 gross/month, i.e. +€35.20/month.
- The income tax exemption is capped at 50% of the annual SMIC (about €11,202 gross/year), which is more restrictive than in apprenticeship. For salaries close to the SMIC, the gap with apprenticeship is several hundred euros per year of net purchasing power.
The 2026 SMIC revaluation calendar: what to watch
The SMIC can be revised three times a year in France:
- 1 January: classic annual revaluation (based on the previous year's inflation + a possible "coup de pouce").
- Mid-year: automatic revaluation if the inflation of modest households exceeds 2% since the last fix.
- December: annual report of the SMIC expert group, which may recommend a discretionary increase for the following 1 January.
Next dates to watch:
- January 2027: classic annual revaluation. Current projections, based on 2026 inflation, suggest a rise of around +1.5 to +2.0%, bringing the hourly SMIC to about €12.50-€12.55.
- Mid-2027: possible new automatic revaluation if inflation remains above 2% over the first half of 2027.
Key takeaway: alternants are double winners in case of a SMIC rise. The grid is 100% indexed to the SMIC, and the income tax exemption adjusts automatically (the cap follows the SMIC).
The question of employer compensation
The Bercy/employer tug-of-war on the compensation for the June 2026 rise is not over. The government has hinted that it could not fully compensate the rise through reductions in social charges, which would represent a €1.7 billion saving for the State but an increase in labour costs for companies. The final decision should be arbitrated at the time of the 2027 Finance Bill (PLF), presented in early October 2026.
For now, no official announcement has been made on a change to the RGDU. Employers therefore continue to benefit from the extension to 3 SMIC introduced in January 2026, which largely covers the June rise.
Key takeaway: if you are looking for an employer for the 2026 back-to-school, don't worry about the possible non-compensation: the RGDU remains very generous, and the cost gap between an alternant and a regular employee still largely favours alternance. An employer who tells you otherwise hasn't done the maths.
SuperAlternant's advice
The SMIC revaluation of 1 June 2026 is good news for alternants, without nuance. All contracts in progress on that date saw their wage floor automatically revalued, without any action required. For candidates signing a contract after 1 June 2026, the new grid applies from the first pay slip. Three reflexes to adopt:
- Update your date of birth in your CFA file and in your contract, so as not to miss an age-bracket change.
- Check your collective agreement on Légifrance or via your employer: the conventional minimum may be higher than the legal minimum.
- Use the simulator to estimate your net pay before signing: SuperAlternant salary simulator.
To go further
Frequently asked questions
Does the 1 June 2026 revaluation apply to my already-signed contract? Yes, automatically. All contracts in progress on 1 June 2026 see their wage floor revalued from the June 2026 pay slip (or at the latest on the July 2026 one, with retroactive back-pay). No action is required.
Can my company refuse the increase? No. The SMIC and the legal alternance grids are imperative floors: an employer cannot pay you below them, even with your agreement. If this happens, report it to your CFA and to the labour inspectorate.
Is the June 2026 increase cumulative with the January 2026 one? Yes. The SMIC was revalued by +1.18% in January, then by +2.41% in June, i.e. +3.6% cumulative over the first half of 2026. The two increases are cumulative on your pay slip.
Will my net salary increase as much as the gross one? Not exactly. The net pay is lower than the gross due to social contributions (health, pension, unemployment, CSG-CRDS) and the withholding tax. For an apprentice whose remuneration is below the annual SMIC (about €22,404), the income tax exemption applies in full — so the net gain is very close to the gross gain. For an apprentice above the annual SMIC, the taxable portion is subject to withholding tax at your personal rate (on average 5-7% in 2026 for salaries close to the SMIC).
What if my company applies a higher conventional minimum? You will receive the higher of the two: the legal minimum (% of SMIC) or the conventional minimum provided by your branch. This is the case in metalworking, construction, hotel-catering and banking, where conventional minima often exceed the SMIC by 5 to 15%.
What happens if I have a birthday during my contract? Your remuneration is automatically revalued on the 1st day of the month following your birthday, according to the new age bracket. For example, an apprentice who turns 21 on 15 March 2027 moves from the 18-20 grid to the 21-25 grid from 1 April 2027.
Has the CSG-CRDS exemption threshold changed in June 2026? No, the threshold remains at 50% of SMIC, but it has slid mechanically with the revaluation: it has gone from €911.52 (January 2026) to €933.51 (June 2026). Alternants whose remuneration is less than €933.51 gross/month remain fully exempt from CSG-CRDS.
How do I estimate my net salary precisely? Use the SuperAlternant salary simulator: it automatically integrates the SMIC in force, your age bracket, your contract year, and the applicable exemptions. You get an estimate in less than a minute.
Does my CFA receive part of my remuneration? No. The CFA is funded by the OPCOs (skills operators) via the alternance contribution, and not by a share of your salary. Your remuneration is paid in full by the employer, and shown as net on your pay slip.
In summary
The SMIC revaluation of 1 June 2026 of +2.41% is an automatic revaluation triggered by the inflation threshold of 2% being breached in April. It raises the hourly SMIC to €12.31 (€1,867.02 gross/month) and mechanically increases the alternant salary grid: +€11 to +€44 gross/month depending on age and contract year, i.e. +€135 to +€530 gross/year for a one-year contract. For an apprentice, this is unconditional good news: no action required, an income tax exemption maintained in full, and an employer cost reduced by the RGDU. For an alternance candidate, this is an additional argument to put forward: the labour cost has not exploded for the company, and the SMIC revaluation strengthens the profitability of recruitment in alternance. Use our simulator to estimate your new net pay, and browse the offers to target employers recruiting as of the 2026 back-to-school.
Sources: Labour Code, articles L. 3231-12 (automatic SMIC revaluation), D. 6222-26 and following (apprenticeship grid), D. 6325-14 and following (professionalisation grid); INSEE, consumer price index for the first quintile, publication May 2026 (April 2026 data); Ministry of Labour, Full Employment and Insertion, ministerial order of 22 May 2026 fixing the amount of the SMIC from 1 June 2026; Urssaf, BOSS — Official Bulletin of Social Security, sheet on apprentice CSG-CRDS (April 2026); Légifrance, applicable national collective agreement for your branch (to be checked company by company); Dares, apprenticeship dashboard (2025-2026 data); Onisep, diploma sheets 2026-2027. Data in force at the date of publication.
