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Article L6331-3 of the French Labour Code

Employers with at least eleven employees pay the vocational training contribution referred to in 2° of article L. 6131-2 of this code by paying 1% 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. This contribution is collected under the conditions set out in…

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Article L6331-4 of the French Labour Code

The contribution referred to in Article L. 6331-3 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.

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Article L6331-5 of the French Labour Code

For temporary employment agencies, the rate mentioned in the first paragraph of Article L. 6331-3 is set at 1.30%. This contribution is allocated as follows: -1% is allocated by France Compétences as mentioned in 3° of article L. 6123-5; -for the remaining 0.30%, an extended branch agreement concluded between the trade union organisations of the employees and the professional organisations of the employers concerned determines the terms and conditions for…

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