Contribution to vocational training (MFF)

Verified 01 January 2025 - Directorate for Legal and Administrative Information (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. Where employees are employed in CSD: titleContent, a specific contribution (CPF-CDD) must be paid by the employer.

The minimum legal contribution to vocational training concerns the businesses irrespective of their legal form, taxation system, activity or 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.

Additional payments may be made for the financing of training. Such payments may be made under a national professional agreement. We're talking about conventional contribution to training. This is the case, for example, for companies in the gaming and toy industry.

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

The company may also decide to make additional voluntary 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 (EMA) for social security for the preceding calendar year (N-1).

The Urssaf calculates the headcount from the declared information contained in the registered social declaration (DSN)).

For the rules for calculating the number of staff, see the Urssaf site and the Official Social Security Bulletin (BOSS).

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 less than 11 employees
Legal contribution

The rate of the legal contribution to vocational training is 0.55% 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. It therefore includes: salaries and employee contributions, remuneration paid to social agents but also bonuses, allowances, tips.

Apprentices' salaries are exempt the PSC.

FYI  

For a trainee under a traineeship agreement, the fraction of gratification Exceeding the contribution-free threshold, is also subject to the PSC.

CPF-CDD contribution

In addition to 0.55%, where employees are employed in CSD: titleContent, a CPF-CDD contribution is due. It rises to 1% of the wage bill paid to holders of a fixed-term contract.

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

Companies of 11 or more employees
Legal contribution

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

The wage bill Gross is the total annual amount of taxable remuneration and all benefits in kind paid to employees. It therefore includes: salaries and employee contributions, remuneration paid to social agents but also bonuses, allowances, tips, etc.

FYI  

For a trainee under a traineeship agreement, the fraction of gratification Exceeding the contribution-free threshold, is also subject to the PSC.

CPF-CDD contribution

In addition to 0.55%, where employees are employed in CSD: titleContent, a CPF-CDD contribution is due. It rises to 1% of the wage bill paid to holders of a fixed-term contract.

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

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.

Remuneration paid to social agents are referred to the PSC.

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)

The payroll must be reported via the registered social declaration (NSN) as follows:

  • For companies with less than 11 employees: Personal Type Code (PTC) 959.
  • For companies with 11 or more employees: Personal Type Code (PTC) 971.
  • For companies submitted to the PSC-CSD: Personal Type Code (PTC) 987.

For more information, please refer to the document made available by the Urssaf.

FYI  

Consideration of the remuneration of the company representatives shall become mandatory as from the period of employment in May 2024. They must be declared via the DSN: titleContent of 5 or 15 June 2024.

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