French Labour Code
In forceI.-An additional apprenticeship contribution is payable annually by companies with at least two hundred and fifty employees who are liable for the apprenticeship tax in application of article L. 6241-1 and whose annual headcount for all the categories mentioned in II is divided by the total headcount of the company by a threshold of 5% during the reference year.
II - The following are taken into account in the numerator of the quotient provided for in I:
1° Employees on professionalisation or apprenticeship contracts and, during the year following the end date of the professionalisation or apprenticeship contract, employees hired on permanent contracts by the company at the end of this contract;
2° Persons benefiting from an industrial agreement for training through research.
However, a company whose annual workforce falling into the categories defined in 1° and 2° of this II is equal to or greater than 3% of the annual workforce and has increased by at least 10% compared to the previous year is exempt from the additional apprenticeship contribution due in respect of remuneration paid during the year in which this increase occurs.
III-This contribution is based on the remuneration used to calculate the apprenticeship tax pursuant to Article L. 6241-1-1.
IV-The rates of the contribution are determined as follows:
1° 0.4% when the quotient mentioned in I is less than 1%. This rate is increased to 0.6% when the annual salaried workforce exceeds two thousand employees;
2° 0.2% when the quotient mentioned in I is at least equal to 1% and less than 2%;
3° 0.1% when the quotient mentioned in I is at least equal to 2% and less than 3%;
4° 0.05% when the quotient mentioned in I is at least equal to 3% and less than 5%.
V.-For the application of this article, the number of employees is assessed in accordance with the procedures set out in I of article L. 130-1 of the Social Security Code.
However, notwithstanding the same I, the period to be used to assess the number of employees is the year in respect of which the contribution is due. If the threshold of two hundred and fifty employees or the threshold of two thousand employees is crossed, the provisions of II of the same article L. 130-1 are applicable.
For the temporary work companies mentioned in article L. 1251-2 of this code, the threshold mentioned in the first paragraph of I is assessed without taking into account employees holding an employment contract, known as a "mission contract", mentioned in 2° of article L. 1251-1. The contribution is not due on remuneration paid to these employees.
VI - By way of derogation, for the establishments mentioned in the second paragraph of II of article 6241-1-1, the rates provided for in IV of this article are reduced to 52% of their amount.
VII -For the calculation of this contribution, the amount of the contribution and the base declared are rounded in accordance with the provisions of article L. 133-10 of the Social Security Code.
VIII-This contribution is collected under the conditions set out in I of Article L. 6131-3 of this Code. It is paid in a single instalment in addition to the social security contributions paid in respect of the period of activity in March of the year following the year in respect of which it is due.
