Section 1: Financing obligation for employers with fewer than eleven employees

Employers with fewer than eleven employees pay the vocational training contribution referred to in 2° of article L. 6131-2 of this code by paying 0.55% of the amount of earned income used to calculate the social security contributions referred to in article L. 242-1 of the Social Security Code and article L. 741-10 of the Rural and Maritime Fishing Code. Remuneration paid to apprentices is exempt from this contribution. This…

The contribution referred to in Article L. 6331-1 is dedicated to financing : 1° Work-linked training ; 2° Professional development advice for employees in the private sector; 3° Skills development for employees of companies with fewer than fifty employees; 4° Training for jobseekers; 5° Personal training accounts.