Contribution to vocational training (MFF)

Verified 01 July 2023 - Legal and Administrative Information Directorate (Prime Minister)

Contribution to vocational training (MFF) finance access devices to the continuing training of employees and jobseekers. It is collected by the Urssaf via the registered social declaration (DSN). The level of this contribution depends on the number of employees in the company and the sector of activity. A specific contribution is paid by the employer of employees in CSD: titleContent.

The minimum legal contribution to vocational training concerns all companies industrial, commercial, craft and agricultural enterprises, whatever their legal form, their tax system, their activity and their workforce.

Please note

The self-employed worker must participate in the financing of his own continuing vocational training. For more information, you can consult our dedicated card.

One conventional contribution to training is added to this legal contribution where the company belongs to a branch or professional sector which has concluded a training agreement.

This is the case, for example, for companies in the gaming and toy industry.

The company may also decide to make additional payments for the financing of training.

In order to determine the applicable rate, it is necessary to calculate the number of staff company.

The number of persons to be taken into account for a year (N) corresponds to the average annual number of persons employed on social security in the preceding calendar year (N-1).

Wage Earner Count Methods

To calculate the overall strength and the average strengthSo, you have to count.

The calculation of the monthly headcount 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 shall be made at company level for all establishments and shall be equal to the average number of staff for each month in year N-1 (average annual number). Persons are counted according to the number of days they have been employed.

Some employees on full-time CDI are counted for 1 unit, others on CDD or on intermittent employment contracts are counted in proportion to their time of presence during the previous 12 months.

Tableau - Wage Earner Count Methods

Categories

Count Modes

Employees in DTA: titleContent full-time, whether they are present or absent for sickness or leave

The following employees are counted as 1 unit each:

  • Employees who worked the whole month (151.67 hours)
  • Employees in fixed-rate packages days, regardless of the duration of their package
  • Employees whose employment contract is suspended (e.g. maternity, adoption or parental education leave)

    • Homeworkers

    Employees who worked the whole month (151.67 hours) are counted as 1 unit each

    Employees in CSD: titleContent

    • Employees who worked the whole month (151.67 hours) are counted as 1 unit each
    • Employees who have worked part-time are counted in proportion to their working time
    • Employees who replace an absent employee are not taken into account in the calculation of the average number of employees

    Temporary employees

    They are counted both in the temporary company of work and in the user company

    Intermittent employees

    • Employees who worked the whole month (151.67 hours) are counted as 1 unit each
    • Employees who have worked part-time are counted in proportion to their working time

    Employees provided by an external company and present for at least 1 year, employees under a temporary employment contract (temporary workers)

    • Employees who worked the whole month (151.67h) are counted as 1 unit each
    • Employees who have worked part-time are counted in proportion to their working time
    • Employees who replace an absent employee are not taken into account in the calculation of the average number of employees

    Part-time employees, regardless of the nature of their employment contract

    Each employee is taken into account at proportion of working time (total sum of hours entered in the employment contract / legal or contractual duration of work)

    Exclusion from establishment plan calculation

    The following people shall not be taken into account in the calculation of staff numbers:

    • Temporary employees on fixed-term contracts and temporary workers who replace an absent employee
    • Apprentices, holders of a professionalization contract
    • Holders of an initiative-employment contract or employment assistance contract for the duration of the award of the relevant aid
    • 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)
    Special cases

    There are special cases :

    • Multi-card VRPs are excluded from the overall strength but are included in the average strength.
    • Employees hired under the title emploi service company (Tese) and the associative employment check (CEA) are excluded from the overall strength, but are included in the average strength.
    • 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. However, they are not not accounted for in the temporary company of work in the following 2 cases:
      • Replacement of absent employee

      • Bound by a temporary employment contract for a total of 3 months (at least 455 hours) in the last calendar year
    • Employees posted or made available to another company (labour loan) are recorded in the company which concluded the contract of employment

    The rate of the legal contribution to vocational training depends on the number of employees company. There are also specific rates in some sectors of activity.

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    General case

    The level of the statutory contribution to vocational training varies according to the number of employees in the company.

    Company of minus 11 employees

    The rate of the legal contribution to vocational training is 0.55% of the gross wage bill.

    Gross payroll is total annual amount of taxable remuneration and all benefits in kind paid to employees. This includes not only salaries and employee contributions, but also bonuses, allowances, tips..

    FYI  

    In companies with less than 11 employees, the remuneration paid to apprentices is exempt of this contribution.

    In addition to 0.55%, where employees are employed in CSD: titleContent, a specific contribution of 1% of the wage bill Paid to the holders of a CDD is also due.

    The following CSDs shall not give rise to the payment of the specific contribution to training:

    Companies of 11 or more employees

    The rate of the legal contribution to vocational training is 1% of the gross wage bill.

    Gross payroll is the total annual amount of taxable remuneration and all benefits in kind paid to employees. This includes not only wages and employee contributions, but also bonuses, allowances, tips, etc.

    Warning  

    In addition to 1%, where employees are employed in CSD: titleContent, a specific contribution of 1% the gross wage bill paid to CSD holders is also due.

    Some CSDs do not give rise to the payment of the specific contribution to training. They are:

    • Contract of employment support

    Temporary work sector

    The rate of minimum contribution for companies of temporary work shall be 1% of the gross wage bill.

    The gross wage bill corresponds to the total annual amount of taxable remuneration and all benefits in kind paid to employees. This includes not only wages and employee contributions, but also bonuses, allowances, tips, etc.

    Temporary work companies are also subject to a conventional contribution fixed by a branch agreement at least equal to 0.30% the amount of the salary used to calculate the social contributions.

    Building and public works sector

    Construction and public works employers pay a contribution fixed by professional agreement.

    In the absence of an agreement, the contribution rate shall be as follows:

    • 0.30% for building trades companies
    • 0.22% for companies in the public works sector

    Entertainment sector

    Employers of entertainment intermittents are not liable for the PSC and the CPF-CSD contribution, but for a specific contribution provided for in a collective agreement.

    The rate of this contribution may not be less than 2% the remuneration paid to intermittents during the current year.

    Since 1er January 2020, upward crossing of a staffing threshold shall be taken into account when that threshold is reached or exceeded for 5 consecutive calendar years.

    Example :

    A company of 10 employees shall be subject to the contribution at 0.55%. It crossed the threshold of 11 employees in 2023.

    It will be subject to the 1%, applicable to companies with 11 or more employees, in 2028 provided that its workforce remains at or above 11 employees for 5 consecutive years.

    The downward crossing of a staffing threshold over a calendar year has the effect of causing a further period of five years to run.

    Thus, when its workforce falls below the threshold of 11 employees, the company disposes again by 5 years before being subject to the 1% applicable to companies of 11 or more employees

    Example :

    An employer below the threshold of 11 employees on 1er january 2021 (headcount calculated with 2020 data) crosses this threshold at 1erJanuary 2022 (2021 data).

    The consequences of this crossing will be taken into account as of 1er january 2026 if the following 2 conditions are met:

    • Staffing reached or exceeded for 5 consecutive calendar years, that is, for the years 2022 to 2026
    • 2027 headcount (calculated with 2026 data) is also at least 11 employees.

    The legal contribution of vocational training is declared monthly (such as social security contributions) by the employer at the time of the registered social declaration (NSN).

    Nominative Social Declaration (DSN)

    FYI  

    Since 1er january 2022 is Urssaf: titleContent which collects the single tax via the registered social declaration (DSN).

    The additional conventional contributions vocational training shall be paid to Skills Operators (OPCO).

    FYI  

    From 1er January 2024, the Urssaf will be able, by choice of branch and in compliance with a specification, collect conventional contributions for vocational training. These contributions will be repaid to France Skills, which is responsible for allocating the funds between the various providers of vocational training (Opco, Caisse des Dépôts et Consignations, Pôle emploi).

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