Article L6242-1 of the French Labour Code
November 6, 2023
I.-An additional apprenticeship contribution is payable annually by companies with at least two hundred and fifty employees who are liable for the apprenticeship tax in application of article L. 6241-1 and whose annual headcount for all the categories mentioned in II is divided by the total headcount of the company by a threshold of 5% during the reference year. II – The following are taken into account in the numerator…
