French Labour Code
In forceI.-A principal part of the proceeds of the apprenticeship tax referred to in article L. 6241-1, corresponding to the application of a rate of 0.59%, is earmarked for the financing of apprenticeships in application of 2° of article L. 6211-2 of the present code and transferred to France Compétences in accordance with the procedures laid down in article L. 6123-5. In order to meet this funding obligation, a company that has an apprentice training centre for its apprentices may deduct from this part of the apprenticeship tax the amount of expenditure relating to the training provided by this service, subject to the conditions of implementation and a ceiling specified by decree. The company may also deduct from this same portion payments intended to finance the development of new apprenticeship training offers, when these serve to train one or more apprentices from the same company, under conditions of implementation and subject to a ceiling specified by decree.
This main part of the apprenticeship tax is collected under the conditions set out in I of article L. 6131-3 of this code, in accordance with the frequency applicable to social security contributions.
II.-The balance, i.e. the portion of the apprenticeship tax revenue due corresponding to the application of a rate of 0.09%, declared and collected annually, is paid:
1° Through the intermediary of the Caisse des dépôts et consignation, to the recipient establishments mentioned in Article L. 6241-5, for expenditure charged to the balance under 1° of Article L. 6241-4.
This share is recovered under the conditions set out in I of Article L. 6131-3. It is the subject of a single annual payment concomitant with the social security contributions paid in respect of the period of activity in April of the year following the year in respect of which it is due. A decree sets the list of information relating to the companies liable for payment that is sent to the Caisse des dépôts et des consignations by the bodies responsible for collection.
The establishments to which this share is sent are designated by the employer, in accordance with the procedures laid down by decree, by means of a dematerialised service implemented by the Caisse des dépôts et consignations;
2° Directly to apprentice training centres, for expenditure charged to the balance under 2° of article L. 6241-4.
Companies liable for the additional apprenticeship contribution referred to in I of article L. 6242-1 that exceed the threshold provided for in the first paragraph of the same I in any given year are entitled to a claim equal to the percentage of the workforce exceeding this rate, subject to a limit of two points, multiplied by the average annual workforce of the company at 31 December of the year and then by an amount, between €2.50 and €5.00, defined by order of the ministers responsible for the budget and vocational training. This claim can be offset against the balance mentioned in this II.
The subsidies mentioned in 2° and the debt mentioned in the previous paragraph may not be carried forward or refunded.
III - The provisions ofArticle L. 133-10 of the Social Security Code are applicable to the calculation of the portions mentioned in I and II.
