Spontaneous application

Taxes and contributions for Training and Work-study Programs

New Insight
25 July 2019
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The Law 2018-771 of 5 September 2018, on the freedom to choose one’s professional future, established new procedures for collecting apprenticeship tax and training contributions.


As of 1 January 2019, a single tax has been created and procedures have been made for its collection.

No apprenticeship tax will be due on 2019 salaries.


What are payroll taxes?

In France, some taxes are calculated on the basis of the amount of wages paid, i.e. the total amount of remuneration subject to social security contributions. There are several of these taxes. Among them are the apprenticeship and vocational training tax, which since 1 January 2019 have become the sole contribution made toward vocational training and work-study programs. They make it possible to finance:

  • Work-study programs ;
  • Personal Training Account  (CPF) ;
  • Skills development activity of companies with less than 50 employees;
  • Advice on the professional development of employed workers;
  • Training for persons seeking employment. 


What is the contribution to vocational training and work-study ?

It is a sole contribution that includes:

  • Contribution to vocational training (0.55% or 1% depending on the workforce);
  • The 1% Personal Training Account for fixed-term contracts (ex- 1% Individual Training Leave for Fixed-Term Contracts);
  • The apprenticeship tax (with the exception, excluding Alsace-Moselle, of the 13%  to be devoted to discharge expenses);
  • The additional contribution to the apprenticeship tax (employers with 250 employees who do not have at least 5% of “alternates” in the workforce).


What organization collects this tax ?

 From 2021 at the latest, employers will have to pay the contribution to URSSAF (Organisation collecting contributions and contributions for financing social security), according to the same collection rules as social security contributions (same frequency, etc.)


How will  it work  in 2019 and 2020?

 The sums due on the 2019 and 2020 salaries must be paid to the OPCOs (competence operators) whose mission is to ensure the financing of apprenticeship and professionalization contracts.

Exceptionally, the apprenticeship tax will not be due for 2019 salaries. Only the additional contribution to the apprenticeship tax is to be paid in 2019.

 Deadlines have been set, depending on the number of employees in the company.


What are the new deadlines ?


Collection of training contributions and apprenticeship tax for 2019 and 2020
Compensation reference Amounts Calendar for Payment
Less than 11 employees More than 11 employees
2019 Training contribution Before March 1 2020 • 75% deposit before 15 September 2019 (2)

– Balance and regularization before March 1, 2020

Apprenticeship tax None
1 % CPF-CDD Before March 1 2020 Before March 1 2020
Additional contribution to the apprenticeship tax (1) Not applicable Before March 1 2020
2020 Training Contribution Before March 1 2021 – 40% deposit before March 1, 2020 (4)

– Down payment of 35 % before 15 September 2020 (4)

– Balance and regularization before March 1, 2021

Apprenticeship tax (3)
1 % CPF-CDD Before March 1 2021 Before March 1 2021
Additional contribution to the apprenticeship tax (1) Not applicable Before March 1 2021

(1) Employers with 250 or more employees who do not have a quota of at least 5% of alternates on the workforce.

(2) On the basis of 2018 payroll or, if necessary in the event of business creation, 2019 payroll projection.

(3) Outside Alsace-Moselle, in total, only a fraction of 87 % of the tax must in principle be paid to OPCOs. The remaining 13% (equivalent to the former “out of quota”) must be used by the employer for direct discharge expenses. In our opinion, the fate of this 13% balance remains to be clarified in the event of insufficient expenditure.

(4) On the basis of 2019 payroll or, if necessary in the event of business creation, 2020 payroll projection.

Decree 2018-1331 of 28 December 2018, art. 4, OJ of 31 December 2018



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