Section VIIa: Supplementary apprenticeship contribution

I. – An additional apprenticeship contribution is instituted. This contribution is payable by companies with at least two hundred and fifty employees that are liable for the apprenticeship tax pursuant to article 1599 ter A and whose annual salaried workforce, for all of the following categories, is below a threshold: 1° Employees under a professionalisation or apprenticeship contract and, during the year following the end date of the professionalisation or…