French Labour Code
In forceI.-The purpose of the apprenticeship tax is to promote equal access to apprenticeships and to contribute to the financing of apprenticeship development initiatives under the conditions set out in article L. 6241-2.
It is payable by employers liable for corporation tax as referred to inarticle 205 of the General Tax Code, either by right or by option, as well as by natural persons and by companies that have opted for the tax treatment of partnerships, when these persons and companies carry out an activity referred to in articles 34 and 35 of the same code.
II - For the application of I and in accordance witharticle L. 152 of the Book of Tax Procedures, tax officials will communicate, under conditions set by decree, to the bodies mentioned in articles L. 213-1 and L. 752-4 of the Social Security Code and to those mentioned inarticle L. 723-1 of the Rural and Maritime Fishing Code the list of companies liable for corporation tax mentioned in I.
III.By way of derogation from I, the following are not liable for this tax:
1° Companies and legal entities whose sole purpose is the teaching of nursery, primary, secondary, higher, technical agricultural, industrial and commercial or technological subjects, as well as all medical and paramedical disciplines under the authority of the Ministry of Health;
2° Agricultural employers' groups mentioned in article L. 1253-1 of this Code;
3° Mutual societies governed by Books I and III of the Mutual Societies Code;
4° Associations, foundations, endowments, congregations, non-profit-making unions mentioned in 1 bis ofArticle 206 of the General Tax Code and in 5°, 5° bis and 11° of Article 207 of the same Code;
5° Agricultural supply and purchasing cooperatives and unions of agricultural supply and purchasing cooperatives;
6° Cooperative companies for the production, processing, conservation and sale of agricultural products and unions of cooperative companies for the production, processing, conservation and sale of agricultural products mentioned in 3° of 1 of article 207 of the General Tax Code;
7° The craft, maritime, river transport and transport company cooperatives and unions referred to in 3° bis of Article 207 of the General Tax Code ;
8° The low-income housing bodies referred to in article L. 411-2 du code de la construction et de l'habitation, sociétés anonymes de crédit immobilier which carry out only the activities set out in I and II of article L. 422-4 of the same code, as well as social economy unions;
9° The sociétés coopératives de construction designated in the Article L. 432-2 of the Code de la construction et de l'habitation.
The performance of ancillary commercial activities by employers who are not liable for this apprenticeship tax pursuant to this III does not affect the benefit of the exemption.
IV.The employers mentioned in I who employ one or more apprentices with whom they have signed an apprenticeship contract under the conditions set out in Articles L. 6221-1 to L. 6225-8 of this code, when the monthly remuneration payable by these employers, as taken into account to determine the basis of assessment for the contributions defined inarticle L. 242-1 of the Social Security Code, does not exceed six times the amount of the minimum monthly growth wage in force during the period of employment in respect of which the remuneration is due. The procedures for implementing this exemption are defined by decree.
