Professional training is a key driver for skills development and the safeguarding of career paths.
In France, employers contribute to its funding through mandatory contributions, paid either to the State or established under collective agreements.
Although often perceived as mere charges, these contributions in fact provide tangible benefits for businesses, provided that their rules are properly understood and managed.
Professional Training Contribution: A Mandatory Legal Framework
The professional training contribution is a legal obligation for all employers, regardless of their workforce size or business sector.
It consists of two distinct components:
- the statutory contribution provided for under the French Labour Code;
- the contribution established under applicable collective agreements or sector-specific agreements.
In the case of fixed-term employment contracts (CDD), a specific additional contribution known as the CPF-CDD contribution must also be paid.
Statutory Professional Training Contribution
All companies employing at least one employee are subject to the statutory professional training contribution, regardless of their legal structure, tax regime, business activity, or workforce size.
The contribution is calculated on the total gross remuneration subject to social security contributions, meaning all amounts paid to employees that are included in the social security contribution base.
The applicable rate of the statutory professional training contribution varies according to the company’s workforce size:
- For companies with fewer than 11 employees (Article L.6331-1 of the French Labour Code), the rate is 0.55% of total gross remuneration;
- For companies with 11 or more employees (Article L.6331-3 of the French Labour Code), the rate is 1% of total gross remuneration;
- For employers of entertainment industry intermittent workers (Article L.6331-55 of the French Labour Code), the rate is 2% of total gross remuneration.
The contribution financing the CPF-CDD is payable in respect of fixed-term employment contracts (CDD) at a rate of 1% of the gross remuneration paid under such contracts (Article L.6331-6 of the French Labour Code).
Since January 1st , 2022, the contribution has been declared through the monthly déclaration (DSN), collected by URSSAF, and then transferred to the competent bodies, in particular the OPCO (France’s accredited skills development bodies).
It finances employee training, work-study schemes (apprenticeship and professionalisation contracts), the development of skills at national level, as well as training for jobseekers.
Conventional Contribution: Additional Funding Depending on the Sector
Certain industry sectors have introduced a conventional (collective agreement-based) professional training contribution in addition to the statutory contribution. This contribution is provided for under the applicable collective agreement or extended sector-level agreement, which determines its rate and calculation basis.
It is paid to the OPCO in accordance with the terms set out in the relevant agreement. Since January 1st, 2026, URSSAF may collect certain conventional contributions on a monthly basis for specific sectors.
For employers, this contribution generally provides access to dedicated funding envelopes, enhanced training schemes, and targeted support from the OPCO.
Apprenticeship Tax: Scope, Calculation Basis and Liable Companies
The Apprenticeship Tax forms an integral part of the mandatory contributions payable by employers in France.
It is exclusively intended to finance apprenticeship schemes and initial technological and vocational education programmes.
The Apprenticeship Tax is calculated on the total gross remuneration subject to social security contributions, which is the same calculation basis used for URSSAF social security contributions.
Companies subject to personal income tax or corporate tax, employing at least one employee and carrying out an industrial, commercial or craft activity, are liable for the Apprenticeship Tax.
The overall rate of the Apprenticeship Tax is set at 0.68% of the total gross remuneration subject to social security contributions.
This rate is divided into two distinct components:
- The statutory component (also referred to as the main portion) represents 0.59% of the total gross remuneration subject to social security contributions.
It finances apprenticeship training programmes, the operation of Apprenticeship Training Centres (CFA – Centres de Formation d’Apprentis), and the educational costs associated with apprenticeship contracts.
For employers, this component enables the financial coverage of apprenticeship contracts and supports the use of work-study schemes.
It is declared monthly through the DSN, collected by URSSAF, and subsequently transferred to the OPCO.
- The balance of the Apprenticeship Tax represents 0.09% of the total gross remuneration subject to social security contributions.
This balance finances institutions providing initial technological and vocational education, vocational secondary schools, as well as certain organisations involved in career guidance and professional integration.
It is declared annually through the DSN, collected by URSSAF, and then allocated by the employer via the SOLTéA online platform.
A key feature of this mechanism is that employers are free to choose the beneficiary institutions, making it a strategic tool for building relationships with training providers and supporting relevant education sectors.
Employers must allocate the balance of the Apprenticeship Tax through the SOLTéA digital platform to the authorised institutions of their choice. If no allocation is made, the Caisse des Dépôts will distribute the funds by default in accordance with statutory rules. In such cases, the institutions initially intended by the employer will not receive the allocated funds.
Employers should therefore ensure that their contributions are properly allocated through the platform to guarantee the intended distribution of funds.
For establishments located in the departments of Haut-Rhin, Bas-Rhin and Moselle, a specific rate of 0.44% applies. In these departments, the 0.09% balance of the Apprenticeship Tax is not due.
What exemptions apply when an employer hires an apprentice?
Hiring an apprentice entitles the employer to specific exemptions relating to social security contributions and professional training contributions.
Exemption from the Professional Training Contribution
Remuneration paid to apprentices is exempt from the statutory professional training contribution.
In other words, the portion of total gross remuneration relating to apprentices is excluded from the calculation basis of this contribution.
This exemption applies regardless of the size of the company.
Exemption from the Apprenticeship Tax (Statutory Component)
Remuneration paid to apprentices may also benefit from an exemption in respect of the statutory component of the Apprenticeship Tax.
This main component may be exempt where the company’s total gross remuneration for the previous month (M-1) is lower than six times the monthly minimum wage (SMIC). For reference, this threshold corresponds to €10,398.44 in 2026, although it is subject to change in line with adjustments to the statutory minimum wage.
This measure primarily concerns very small companies with a low payroll level.
Balance of the Apprenticeship Tax and Conventional Contributions
However, the balance of the Apprenticeship Tax, as well as any applicable conventional contributions, remain fully payable, unless specific provisions are set out in the relevant collective agreement.
They are calculated on the total gross remuneration subject to social security contributions, including remuneration paid to apprentices, regardless of the size of the company.
Additional Apprenticeship Contribution (CSA): Applicable to Companies with More Than 250 Employees
The Additional Apprenticeship Contribution (CSA) is designed to encourage the recruitment of contracts promoting professional integration (CFIP). The CSA rate is subject to adjustment in order to reflect the company’s level of commitment.
The CSA is payable by companies that meet all of the following conditions:
- they employ at least 250 employees;
- less than 5% of their average annual workforce consists of individuals falling within one of the following categories: apprentices or other work-study participants, employees in their first year of permanent employment (CDI) following a work-study contract, or young individuals benefiting from a CIFRE research agreement;
- they are subject to the Apprenticeship Tax.
The CFIP ratio (average annual number of CFIP contracts within the company divided by the company’s average annual workforce), as calculated and notified by URSSAF, determines the rate applicable to the assessment base (the previous year’s total gross remuneration subject to social security contributions) for the calculation of the CSA amount.
The applicable rate is determined based on the company’s ratio of contracts promoting professional integration (CFIP) and varies according to its size (250 to fewer than 2,000 employees, or 2,000 employees and above). It may therefore range between 0.026% and 0.6% of the previous year’s total gross remuneration subject to social security contributions.
The CSA due for a given year must be declared and paid annually to URSSAF through the DSN (Déclaration Sociale Nominative).
What practical benefits does this provide for my company?
The professional training contributions and the Apprenticeship Tax enable employers to access a range of funding and support mechanisms.
In particular, they may provide financial support for employee training programmes, mandatory or regulatory training, assistance in developing a skills development plan, as well as funding and securing work-study arrangements, including apprenticeship and professionalisation contracts.
However, access to these benefits is not automatic. In order to mobilise the available funding, the company must take proactive steps with its relevant OPCO (France’s recognised skills development body).
The first step is to identify the competent OPCO, which is determined based on the applicable collective agreement or, where no collective agreement applies, the company’s main business activity. The OPCO acts as the primary point of contact for information regarding available schemes, funding rates and eligibility conditions.
The employer may then:
- prepare a skills development plan by identifying employees’ training needs;
- submit a funding application to the OPCO before the training programme begins;
- make use of specific work-study schemes for apprenticeship or professionalisation contracts;
- eview any funding envelopes available under the sector’s conventional contributions.
For very small companies and SMEs, OPCOs often provide enhanced support, including skills diagnostics, assistance with preparing funding applications, co-financing of certain training actions, and even training engineering services.
Conclusion
Professional training contributions and the Apprenticeship Tax should not be viewed merely as declarative or financial obligations.
They represent genuine strategic levers enabling employers to invest in skills, anticipate changes in their business environment, and secure their recruitment needs, particularly through work-study schemes.
A clear understanding of the applicable rates, calculation bases, potential exemptions and reporting requirements is essential in order to avoid reassessments and, above all, to optimise the available funding mechanisms.
Beyond strict compliance with statutory obligations, a proactive approach to managing these contributions can transform a regulatory constraint into an opportunity for business development and performance.
Our firm supports employers in securing their social reporting obligations, analysing their liability and applicable exemptions, identifying funding opportunities available through the OPCO, optimising apprenticeship-related schemes and, more broadly, structuring a comprehensive training strategy.
Should you have any questions or require tailored assistance, additional advisory services can be implemented to secure your practices and maximise the benefits associated with these contributions.
We remain at your disposal to review your situation and provide appropriate support.
