IAE per-post subsidy 2026: amounts, conditions and accounting

The IAE per-post subsidy is a grant paid by the State to work-integration structures (SIAE), calculated per full-time-equivalent post filled by a worker on an integration pathway. It includes a base amount (from 1,638 to 24,203 euros depending on the structure in 2026) and, where applicable, a modulated part.

The per-post subsidy funds the extra cost of supporting workers who are far from employment. It is paid to SIAE (work-integration structures) in proportion to full-time-equivalent (FTE) posts actually filled by people on an integration pathway.

It breaks down into two parts: a base amount, set by order and stable across structures, and a modulated amount, awarded based on integration results and efforts. In the files we handle, it is the precise tracking of FTE posts actually filled that drives the amount paid: a vacant post is not funded.

The order of 13 April 2026 sets the amounts applicable from 1 January 2026, in metropolitan France, per FTE post.

For the ACI, the base of 24,203 euros includes 1,248 euros for socio-professional support and technical supervision. The gap between structures reflects the expected intensity of support: an ACI runs a highly supervised integration project, whereas an AI mainly handles placement.

The modulated part is added to the base. It is capped at 10% of the base (5% in a prison setting). It is a funding lever, not an entitlement: it depends on the results observed.

The subsidy only exists if an agreement is in force. It is opened by the agreement signed with the State (DREETS or DDETS), which validates the structure's integration project. Without an active agreement, no per-post subsidy is due, regardless of the number of workers employed. The underestimated risk, in the files we take over, is the gap between the actual headcount and the number of agreed posts: anything beyond the agreement is not funded.

A worker's eligibility for the pathway is evidenced by the PASS IAE, attached to the person. The structure validates this eligibility itself through an assessment, or relies on an approved prescriber (including France Travail).

Points to watch:

• each funded worker must hold a valid PASS IAE for the period,
• the PASS follows the person, not the contract,
• the traceability of assessments and prescriptions must be available in case of an audit.

This is the point that most often distorts an SIAE's accounts. The per-post subsidy is an operating subsidy: it is posted to account 74 (account 741 under the ANC 2022-06 regulation), never to account 70 for turnover.

Direct consequence: turnover must reflect only the market activity (sales, services, invoiced placements). Mixing the subsidy with turnover artificially inflates revenue, distorts the margin rate and makes every management ratio impossible to read. For a structure steering its business model, this is a major error.

Our view: separating market income (account 70) from the subsidy (account 74) at the point of entry is the first accounting discipline of a healthy SIAE. It allows measuring the true coverage rate of the activity by the market, an indicator that funders and supervisory authorities watch.

A flat-rate balancing subsidy like the per-post subsidy is in principle outside the scope of VAT. This must be distinguished from a price supplement, which may be taxable: the analysis is done case by case, depending on the link between the subsidy and a price paid by a third party.

On the tax side, the subsidy remains taxable income. It funds high staff costs (workers on the pathway, supervisors, support). The result must therefore be read against these costs, and not as a commercial margin.

Reliability checklist#

• check the agreement in force (DREETS/DDETS) and the number of agreed posts,
• reconcile funded FTEs with posts actually filled,
• verify the validity of each funded worker's PASS IAE,
• post the subsidy to account 74 (741), never to account 70,
• isolate market income to compute a reliable margin rate,
• document the VAT treatment (out of scope or price supplement) case by case,
• keep the order, agreements and payment notifications to support the entries.

An insertion enterprise agreed for 12 posts only fills, on average, 10.5 FTE over the year. The base funding is calculated on the FTEs actually filled, not on the 12 agreed posts. In parallel, its team had long recorded the subsidy as turnover: once reclassified to account 74, the reported market turnover falls, but finally becomes accurate and comparable from one year to the next. It is this reclassification that gives steering its meaning again.

Steering an SIAE combines cost accounting, agreement tracking and a social reading of headcount. To secure the treatment of the per-post subsidy and the consistency of your accounts, our support for work-integration enterprises brings together payroll, subsidy accounting and the reporting expected by funders.