Employers liable for the apprenticeship tax pay the balance referred to in II of article L. 6241-2 on the basis of the same base as that of the main part, collected in the year preceding that in which the balance is due. The payments mentioned in 1° and 2° of article L. 6241-4 are deducted from this fraction of the apprenticeship tax, at the employer’s discretion, either alternatively or cumulatively,…
The single annual payment referred to in 1° of II of Article L. 6241-2 is determined by deducting from the balance referred to in the first paragraph of the same II, where applicable: 1° The subsidies paid to apprentice training centres in the form of equipment and materials provided for in 2° of Article L. 6241-4; 2° The amount of the receivable referred to in the sixth paragraph of II…
No later than 31 December of the year preceding that for which the apprenticeship tax is due, the State representative in the region draws up and publishes the list of courses provided by the establishments, services or schools mentioned in 1° to 6° of article L. 6241-5 and the establishments mentioned in 7° to 10° and 12° of the same article, which are entitled to receive the payments mentioned in…
No later than 31 December of the year preceding that in respect of which the apprenticeship tax is due, the representative of the State in the region shall publish the list, communicated by the President of the Regional Council, of the bodies participating in the public lifelong guidance service mentioned in 11° of article L. 6241-5.
The lists mentioned in articles R. 6241-21 and R. 6241-22 are the subject of an opinion from the bureau of the regional committee for employment, vocational training and guidance mentioned in article L. 6123-3.
When employers make the payments mentioned in 2° of article L. 6241-4, the subsidies taken into account for the year in respect of which the apprenticeship tax is due are those paid to apprentice training centres during that same year. The apprentice training centres draw up a receipt for the company dated the day of delivery of the materials and equipment and indicating the educational value of these goods as…
As part of the dematerialised service mentioned in II of Article L. 6241-2, the Caisse des dépôts et consignations: 1° Provides employers with a list of establishments authorised to collect the balance of the apprenticeship tax pursuant to Articles L. 6241-4 and L. 6241-5 and, where applicable, the training courses provided by the latter, drawn up on the basis of the lists mentioned in 13° of Article L. 6241-5 and…
I.-The bodies responsible for collection mentioned in II of Article L. 6131-4 transmit to the Caisse des dépôts et consignations the following information relating to companies liable for payment of the apprenticeship tax: 1° The identification numbers mentioned inArticle R. 123-221 of the Commercial Code ; 2° The reference tax period in respect of which the balance is due; 3° The amount due or collected in respect of the balance…
The Caisse des dépôts et consignations defines the conditions of use of the electronic service mentioned in II of article L. 6241-2. Each year, it informs employers of the opening date of the electronic service and the procedures for distributing and paying the funds to the recipient establishments. It notifies the employers concerned of the information required for their first connection to the electronic service.
I.-Each year, employers designate the establishments to which the funds referred to in 1° of II of article L. 6131-4 are to be sent, using the online service referred to in II of article L. 6241-2. II – A timetable, defined by order of the ministers responsible for national education, vocational training and higher education, is made available to employers via the online service mentioned in I. This timetable details…
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75001, Paris France
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is a Registered Trademark of
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75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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