The monthly remuneration received by a worker in an ESAT depends on several interacting variables: the portion funded by the establishment, the state-funded job assistance, the actual working time, and, recently, the new rules for partial exclusion of this remuneration in the calculation of the AAH. Understanding how these parameters combine for 2026 allows for anticipating the actual income available depending on whether one works full-time or part-time.
Guaranteed remuneration in ESAT: composition and applicable ceilings in 2026
The guaranteed remuneration paid to a worker in an ESAT consists of two distinct parts. The first is directly funded by the establishment. The second corresponds to job assistance covered by the state, which complements the ESAT portion to reach a minimum amount.
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This mechanism produces a net result that remains structurally lower than the net minimum wage, regardless of the hourly volume. The Senate report on the 2026 finance bill confirms that no alignment of guaranteed remuneration with the net minimum wage is planned, despite repeated requests from sector associations. ESATs are described as “facing significant financial difficulties,” making a significant revaluation in the short term unlikely.
To properly understand the net ESAT salary per month in 2026, it is necessary to think in terms of total income, that is, by adding the guaranteed remuneration and the residual AAH after deduction.
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Comparative table of net monthly income according to working time
The table below illustrates the mechanism of variation of total income (ESAT remuneration + residual AAH) according to three working time fractions. The amounts are indicative and based on current scales, with the ESAT portion varying from one establishment to another.
| Working Time | ESAT Portion (funded by the establishment) | Job Assistance (State) | Estimated Residual AAH | Total Net Monthly Income |
|---|---|---|---|---|
| Full-time | Highest | Maximum supplement | Reduced (higher deduction) | Highest of the three scenarios |
| Part-time | Proportional | Adjusted pro rata | Maintained largely | Intermediate |
| Short part-time | Lowest | Reduced | Close to full rate | Lowest, but AAH better preserved |
The apparent paradox is as follows: working more increases guaranteed remuneration but reduces the AAH received. The actual net gain per additional hour worked is therefore lower than it seems. This discrepancy is what the reform of March 2025 directly addresses.
Order of March 15, 2025: the partial exclusion that changes net income in 2026
The order of March 15, 2025, modifies the calculation of resources considered for the AAH. A portion of the ESAT remuneration is now excluded from the income used to calculate the AAH, up to 80% depending on the case. This change has a direct mechanical effect on the net income received in 2026.
Specifically, for a part-time worker, the fraction of ESAT remuneration ignored in the calculation of the AAH allows for retaining a higher allowance than with the old scale. Total income (ESAT + AAH) thus increases without any change in working time.
This mechanism benefits part-time workers more than full-time workers. At full-time, since the ESAT remuneration is higher, the excluded portion represents a larger absolute amount, but the deduction on the AAH remains proportionally more pronounced. Part-time workers benefit the most from this reform in terms of net gain/hours worked ratio.
What the partial exclusion concretely changes
- The quarterly resource declaration to the CAF includes a reduced amount of ESAT remuneration, which slows the decrease of the differential AAH.
- The income ceiling for maintaining the AAH is reached less quickly, even in the case of an increase in the portion funded by the ESAT.
- Workers who hesitated to move from short part-time to part-time experience a less abrupt threshold effect on their total income.
Errors in counting hours and impact on monthly net
A rarely addressed factor concerns the actual hours worked. Break times, supervised transport, or medical-social support activities are sometimes counted variably from one ESAT to another. When these hours are included in the calculation of remuneration, the declared gross amount increases without any change in productive work, which can reduce the AAH received.
Checking the exact count of hours on the remuneration certificate helps avoid an inflated resource declaration. This verification is even more relevant since the March 2025 order: if the counted hours are overestimated, the portion excluded from the AAH calculation does not always compensate for the discrepancy.
Prospects for 2026: an income that progresses without catching up to the minimum wage
Parliamentary discussions around the 2026 budget explicitly ruled out the option of aligning guaranteed remuneration with the minimum wage. The net income of a worker in an ESAT will therefore remain below the net minimum wage in 2026, even for full-time work.
The improvement of total income relies on two distinct levers:
- The partial exclusion of ESAT remuneration in the calculation of the AAH, which preserves a higher allowance.
- The annual revaluation of the AAH, indexed to inflation, which increases the base even if ESAT remuneration stagnates.
- The choice of working time, which remains the main individual trade-off between immediate income and preservation of the AAH.
On the other hand, no structural measure modifies the portion directly funded by the establishments, whose financial margins remain limited according to the Senate.
The calculation of net monthly income in ESAT for 2026 therefore relies less on a classic salary scale than on the interaction between guaranteed remuneration, partial exclusion, and residual AAH. It is the configuration of this interaction, more than working time alone, that determines the amount actually received each month.