Contribution to vocational training (MFF) of individual entrepreneurs (including micro-entrepreneurs)
Verified 15 May 2024 - Directorate for Legal and Administrative Information (Prime Minister)
In order to have a right to vocational training, the sole trader, including the micro-entrepreneur, must pay the contribution to vocational training (MFF) each year. It also funds the vocational training of the collaborating spouse. This contribution is paid in November of each year.
These are individual entrepreneurs (IS), including micro-entrepreneurs , engaged in a commercial, craft or professional activity.
They participate in the funding of their own training and may also participate in the funding of training for their collaborating spouse.
The PSC is payable annually. It is different for individual entrepreneurs and micro-entrepreneurs.
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Sole trader (SE)
The amount of the PSC varies depending on the activity:
Business activity
The amount of the contribution is €116 (either 0.25% the annual ceiling for social security).
For a merchant who has declared his or her spouse as a collaborator, the PSC amount is: €158 (either 0.34% the annual ceiling for social security).
Handicraft activity
The PSC amount is €134 (either 0.29% the annual ceiling for social security).
Liberal activity
The amount of the contribution is €116 (either 0.25% the annual ceiling for social security).
For a Liberal who has declared his spouse to be a contributor, the PSC amount is €158 (either 0.34% the annual ceiling for social security).
Micro-entrepreneur
The amount of the micro-entrepreneur's contribution depends on the activity carried out:
- For a commercial activity: the PSC amount is 0.1% of the annual amount of the CA: titleContent.
- For an artisanal activity: the amount of the PSC is 0.3% the annual amount of the CA.
- For a liberal activity: the amount of the PSC is 0.2% the annual amount of the CA.
The PSC is subject to a one-off payment in November in addition to the due date for social contributions and contributions.
When payroll taxes are paid monthly, the PSC is paid on November 5 or the November 20.
If an option is made for quarterly payment, the PSC is paid on November 5.
The PSC's payment is made on the Urssaf's online space.
The Head of company must be up-to-date with the payment of the vocational training contribution (MFF) before any request for support by training organizations.
They must obtain a certificate of contribution to vocational training (PSC).
It can be downloaded from the Urssaf website via online messaging under the heading “Documents and procedures”:
To receive training, you must contact thebody which appears on the certificate contribution to vocational training. This body depends on the main activity carried out:
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Business activity
The competent body for the vocational training of traders is the Trade, Industry and Services Training Assurance Fund (Faf).
Agency Self-employed training: find a point of entry by department
Association for the Management of the Financing of the Training of Heads of company
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Liberal activity
The body responsible for professional training in the liberal professions is the Interprofessional Fund for the Training of Liberal Professionals (IFF-PL).
IFF-PL website
Interprofessional Fund for the Training of Liberal Professionals (IFF PL)
Pour en savoir plus
Handicraft activity
The competent body for the vocational training of craftsmen is the Fund for Training Insurance for Craft companies: FAFCEA.
FAFCEA - Insurance Fund for the Training of Craft companies
FAFCEA - Insurance Fund for the Training of Craft companies
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The public service accompanying companies
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PSC amount
Requirement to be up to date with PSC payment
Online service
Association for the Management of the Financing of the Training of Heads of company
Interprofessional Fund for the Training of Liberal Professionals (IFF PL)
FAFCEA - Insurance Fund for the Training of Craft companies