Subsection 4: Individual employers.

Individual employers employing one or more of the following are liable to pay a contribution to the development of continuing vocational training equal to 0.15% of remuneration for the reference year: 1° Employees of individual employers mentioned in article L. 7221-1; 2° Maternal assistants mentioned in L. 421-1 of the code de l’action sociale et des familles ; 3° Employees mentioned in 2° and 3° of Article L. 722-20 of…

The contribution provided for in Article L. 6331-57 is calculated on the basis adopted in application of : 1° For domestic employees,article L. 133-7 of the Social Security Code ; 2° For maternal assistants, article L. 242-1 of the same code.

The contribution is collected and audited by the bodies responsible for collecting social security and family allowance contributions at the same time as the social security contributions due on remuneration paid to employees and similar staff, in accordance with the same rules and subject to the same guarantees and penalties.

The contribution is paid to an approved skills operator, France Compétences, or to the Caisse des dépôts et consignations, according to a breakdown and procedures determined by an order of the Minister responsible for vocational training. The portion paid to the skills operator may be subject to special management by a body created by agreement between the representative organisations at national level of employers and employees in the branches of…

The proceeds of the contribution are paid to the Skills Operator, after deduction of management costs, in accordance with the procedures laid down by joint order of the Minister for Social Security and the Minister for Vocational Training.

The rules applicable in the event of a dispute are those governing social security disputes.