Book II: Apprenticeships

I.-The purpose of the apprenticeship tax is to promote equal access to apprenticeships and to contribute to the financing of apprenticeship development initiatives under the conditions set out in article L. 6241-2. It is payable by employers liable for corporation tax as referred to inarticle 205 of the General Tax Code, either by right or by option, as well as by natural persons and by companies that have opted for…

I.-The apprenticeship tax referred to in article L. 6241-1 is based on income from activities used to calculate the basis of assessment for the social security contributions referred to inarticle L. 242-1 of the Social Security Code andarticle L. 741-10 of the Rural and Maritime Fishing Code. However, the remuneration paid to apprentices by employers with fewer than eleven employees, in accordance with the procedures set out in I ofarticle…

I.-A principal part of the proceeds of the apprenticeship tax referred to in article L. 6241-1, corresponding to the application of a rate of 0.59%, is earmarked for the financing of apprenticeships in application of 2° of article L. 6211-2 of the present code and transferred to France Compétences in accordance with the procedures laid down in article L. 6123-5. In order to meet this funding obligation, a company that…