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…