A person welcomed in an ESAT does not receive a salary in the traditional sense. They receive a guaranteed remuneration, calculated according to rules specific to the Social Action and Families Code. This distinction changes everything: the final amount depends on a legal formula, not on a negotiation between employer and employee.
Guaranteed remuneration in ESAT: a legal formula, not a salary
You may have noticed that official texts never refer to “salary” for a worker in an ESAT? This is because the person welcomed signs a work support contract, not an employment contract. They do not have employee status.
In practical terms, the guaranteed remuneration consists of two distinct parts. The first is paid directly by the establishment: it represents at least 5% of the minimum wage (SMIC). On average, ESATs pay around 9.6% of the SMIC as a direct part. The second part, called job assistance, is funded by the State and amounts to 50.7% of the SMIC.
By adding these two parts, the total guaranteed remuneration is between 55.7% and 110.7% of the SMIC depending on skill level, working hours, and the establishment’s policy. To understand in detail the salary in ESAT per month, it is essential to always distinguish these two components.
A point often misunderstood: the ESAT can increase its direct part beyond the minimum 5%, but the total of the two parts cannot exceed 110.7% of the SMIC. The establishment therefore has no leeway to pay the equivalent of a full SMIC.
Gross monthly amount in ESAT: what the 2026 figures show
With a gross monthly SMIC set at 1,826.57 euros in 2026, we can calculate the actual range of guaranteed remuneration. The floor (55.7% of the SMIC) gives about 1,017 euros gross per month. The ceiling (110.7% of the SMIC) reaches about 2,022 euros gross per month.
The majority of workers in ESAT are situated in the lower part of this range. Few establishments pay a high direct part, as their economic model relies on low value-added activities (industrial subcontracting, packaging, maintenance of green spaces).
Why is this range so wide? Because the direct part paid by the ESAT varies significantly from one establishment to another. An ESAT specialized in collective catering or organic farming, which generates more income, can pay 15 or 20% of the SMIC as a direct part. An ESAT whose activity generates little revenue sticks to the legal minimum.
Cumulative remuneration ESAT and AAH: the real income of the worker
The guaranteed remuneration only represents a part of the monthly resources. Most workers in ESAT also receive the disability allowance (AAH). The combination of the two is possible, but subject to reduction rules.
The mechanism works as follows: as long as the total guaranteed remuneration + AAH does not exceed a certain ceiling, the worker retains their full AAH. Beyond that, the AAH gradually decreases. This calculation includes a specific deduction for workers in ESAT, more favorable than that applied to employees in the ordinary labor market.
In practice, the total monthly income (guaranteed remuneration + AAH) of a full-time worker in ESAT generally exceeds the amount of the full-rate AAH alone but remains below the net SMIC. The IGAS-IGF report from February 2024 has indeed ruled out the scenario of alignment with the SMIC, estimating that it would make the system financially unsustainable.
The major change expected at the end of 2026
Until now, the CAF calculated the AAH of workers in ESAT based on annual resources, sometimes with a flat-rate assessment upon entry into the ESAT. Starting in October 2026, this calculation will switch to real quarterly.
This change has direct consequences:
- The amount of AAH paid each quarter will reflect the income actually received, no longer a smoothed estimate over the year
- Absences, sick leave, or reductions in working hours will cause the AAH to fluctuate more quickly, both up and down
- The flat-rate assessment of guaranteed remuneration upon entry into the ESAT is eliminated, removing a smoothing mechanism that protected certain workers
For individuals under legal protection measures (guardianship or trusteeship), this switch imposes more rigorous monthly traceability. The judicial representative will need to monitor quarterly variations to anticipate adjustments to the AAH.
Tax and social treatment of remuneration in ESAT
The guaranteed remuneration is not treated as a traditional salary for tax purposes. It benefits from specific rules that reduce the burdens on the worker.
The ESAT remains responsible for the payment, social treatment, and individual traceability of each remuneration. In 2026, the quality of this traceability will be part of the evaluation criteria of the High Authority of Health (HAS) and in the controls conducted by regional health agencies (ARS).
In practical terms, each worker must receive a monthly document detailing the direct part paid by the ESAT, the remuneration supplement funded by the State, and any deductions. This document must be understandable by the worker themselves or their legal representative.
Why the IGAS-IGF report ruled out alignment with the SMIC
The question arises regularly: why not simply pay workers in ESAT the SMIC? The joint report from IGAS and IGF, released in February 2024 and totaling 391 pages, analyzed this hypothesis in detail.
The reasons for ruling it out can be summarized in a few points:
- The cost to the State would be considerable, as the publicly funded part (job assistance) would need to increase massively
- Alignment with the SMIC could weaken the medico-social model of ESATs, effectively turning them into ordinary employers without the corresponding means
- The report instead proposes exploring new calculation methods that integrate three distinct elements, which could create winners and losers depending on individual situations
The debate remains open. The regulatory changes expected at the end of 2026 regarding the quarterly calculation of the AAH represent a first step, but the question of a quasi-employee status for workers in ESAT remains unresolved to this day.