French General Tax Code
In forceI. - An additional apprenticeship contribution is instituted.
This contribution is payable by companies with at least two hundred and fifty employees that are liable for the apprenticeship tax pursuant to article 1599 ter A and whose annual salaried workforce, for all of the following categories, is below a threshold:
1° Employees under a professionalisation or apprenticeship contract and, during the year following the end date of the professionalisation or apprenticeship contract, employees hired on an open-ended contract by the company at the end of the said contract;
2° Persons benefiting from an industrial agreement for training through research.
This threshold is equal to 4% of the salaried workforce during the reference year. Compliance with the threshold is assessed by calculating a percentage expressing the ratio between the workforce in 1° and 2° of this I and the annual salaried workforce. This threshold is raised to 5% from remuneration paid in 2015.
However, a company whose annual salaried workforce falling within the categories defined in the same 1° and 2° is greater than or equal to 3% of the annual salaried 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 in the year during which this increase occurs.
II. - This contribution is based on the remuneration used as the basis for calculating the apprenticeship tax pursuant to Articles 1599 ter B et 1599 ter C.
It is calculated at the following rates:
1° 0.25% when the percentage mentioned in the second sentence of the fifth paragraph of I is less than 1%; this rate is increased to 0.3% from the contribution due in respect of remuneration paid in 2013 and to 0.4% from that due in respect of remuneration paid in 2014. Where the annual salaried workforce exceeds two thousand employees, the rate of the contribution is equal to 0.4%; this rate is increased to 0.5% with effect from the contribution due in respect of remuneration paid in 2013 and to 0.6% with effect from that due in respect of remuneration paid in 2014;
2° 0.1% where this percentage is at least equal to 1% and less than 3%. With effect from the contribution due in respect of remuneration paid in 2015, this rate is increased to 0.2% where the percentage is at least equal to 1% and less than 2%;
3° 0.05% where this percentage is at least equal to 3% and less than 4% and, with effect from the contribution due in respect of remuneration paid in 2015, at least equal to 3% and less than 5%.
III. - A. - 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 shall apply.
B. - For the companies referred to in Article L. 1251-2 of the Labour Code, the thresholds defined in I are assessed without taking into account employees holding an employment contract referred to in 2° of article L. 1251-1 of the same code and the contribution is not due on remuneration paid to these employees.
IV. - Article 1599 ter K is applicable to this contribution. For the establishments mentioned in Article 1599 ter J, the rates provided for in II are reduced to 52% of their amount.
V. - This contribution is collected under the conditions set out in III of Article L. 6131-1 of the Labour Code.
