Single contribution to vocational training (training contribution)
Verified 14 September 2022 - Directorate for Legal and Administrative Information (Prime Minister)
The employer must contribute to the financing of continuing training for its staff and jobseekers by paying an annual contribution. The amount depends on the number of employees.
Since 1er January 2022, the Urssaf collects the single tax via the registered social declaration (DSN).
The contribution is calculated on the gross wage bill. That is to say, the total amount of taxable remuneration and benefits in kind paid to staff during the year, including salaries, employee contributions, bonuses, bonuses, allowances and tips.
Some branches of industry may set higher rates.
The company that has reached or exceeded 11 employees for the first time from 2018 remains subject to the 0.55% for this year and the following 4 years.
From now on, a company that crosses the threshold of 11 employees will only be subject to the applicable company rate for 11 or more employees if this number remains greater than or equal to 11 employees for 5 consecutive years.
Thus, a company that crosses the 11-employee threshold in 2020 will not be subject to the 1% from 2025 onwards if the number of staff remains at or above 11.
The number of staff in the company as at 31 December, irrespective of the establishment, shall be equal to the average of the number of staff determined each month of calendar year. Months in which no employee is employed are not taken into account.
In order to calculate the overall strength and the average strength, a count must be made.
The monthly headcount calculation takes into account all employees with an employment contract on the last day of each month, including absent employees.
The calculation of the annual number of staff at the level of the company, irrespective of the establishment concerned, and is equal to the average number of employees for each month in year N-1 (average annual number). Persons are counted according to the number of days they have been employed.
The following persons shall not be taken into account in the establishment plan:
- Temporary employees on fixed-term contracts and temporary workers who replace an absent employee
- Alternating persons (apprenticeship or professionalization contract except for charges related to accidents at work and occupational diseases)
- Persons on a single insertion contract (CUI) or employment assistance contract (CAE) except for assessing the threshold for setting up representative bodies of staff
- Trainees (students or in vocational training)
- Managers (minority or egalitarian managers of SARL, chairmen of the board of directors, directors general and deputy directors general of SA, chairmen and directors of SAS)
There are special cases:
- Multi-card VRPs are excluded from the overall strength but are included in the average strength.
- Employees hired under the company Service Employment Title (Tese) and the Associative Employment Check (CEA) are excluded from the overall workforce, but are included in the average workforce.
- Persons with disabilities employed by a Labor Assistance Center (LAC) belong to the staff of the LAC managing association.
- Temporary agency workers are counted in both the temporary company of work and the user company.
On the other hand, they are not counted in the temporary company of work in the following 2 cases:
- They replace an absent employee
- They were bound by a temporary employment contract for a total of 3 months (at least 455 hours) during the last calendar year
- Employees posted or made available to another company (labour loan) are counted in the company which concluded the contract of employment
The full contribution must be paid each month (such as social security contributions) to theUrssaf: titleContent. The first collection of the Urssaf concerns the January 2022 employment period, so the first DSN must be made on February 5 or 15, 2022 depending on your situation.
Nominative Social Declaration (DSN)
Payment of the single contribution to vocational training for 2021
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- Labor Code: Articles L6331-1 to L6331-33Financing of continuing vocational training
- Labor Code: Articles R6331-1 to R6331-35Means of establishment plan calculation, declaration and payment
- General Tax Code: Article 235bParticipation of employers in the development of continuing vocational training
- Social Security Code: Article L130-1
- Decree No. 2018-1209 of 21 December 2018 on the approval and operation of operators of competences
- Decree n°2021-1173 of 10 September 2021 on the first installment paid by companies of less than 11 employees to OPCO for the financing of vocational training for the year 2021
- Order of 15 February 2019 on the distribution of the contribution of the self-employed
- Bofip-Taxes n°BOI-TPS-FPC on the participation of employers in the development of continuing vocational training (CVT)
- Hiring Cost Simulator
- Apprenticeship Tax (TA) and Additional Contribution to Apprenticeship (CSA)
- Continuing vocational training in France (PDF - 1.7 MB)Center for the Development of Training Information (Info Center)
- Collection of contributions related to vocational training in 2019-20Center for the Development of Training Information (Info Center)
- Contribution to vocational trainingMinistry of Economy