Part Six: Lifelong vocational training

The contribution provided for in article L. 6331-35 contributes to the development of the actions mentioned in 2° of article L. 6331-36, in particular with regard to: 1° The financing of investments and the running of vocational education establishments, apprentice training centres and apprenticeship sections; 2° The training of teaching staff and apprenticeship masters; 3° The acquisition of technical and teaching equipment.

The contribution payable by companies with fewer than eleven employees is paid in three instalments, on 30 April, 31 July and 31 October each year. The amount of each instalment is equal to a quarter of the contribution payable by the taxpayer during the last year for which he was liable. For the current year, the amount is equal to one quarter of the contribution assessed on the basis of…

The contribution due by companies with fewer than eleven employees is settled on 31 January of the year following payment of the last instalment. The balance of the contribution due is paid on that date. Any overpayments are deducted from the next instalment, unless the company expressly requests reimbursement. In this case, the refund is made within three months.

For newly created companies or those falling within the scope provided for in article L. 6331-35, the advance payments of the contributions provided for in article L. 6331-35 are calculated for the first year on the basis of the average number of employees in the company during the current year. They are based, on a flat-rate basis, on the minimum growth wage applicable to the workers concerned. The adjustment is…

Companies with fewer than eleven employees liable to pay the contribution send their payments to the BTP Prévoyance fund in accordance with the procedures set out in Articles R. 6331-37 to R. 6331-39.

All transactions relating to the collection of the contribution and the payment of its proceeds to the Comité de concertation et de coordination de l’apprentissage du bâtiment et des travaux publics are accounted for separately in the accounts of the BTP Prévoyance fund.