For courses provided by one or more companies, the agreement also stipulates that the company guarantees the nature of the equipment made available to apprentices and the technology to which they have access.
The agreement between an educational establishment and an apprentice training centre creating an apprenticeship training unit in the establishment is concluded for a duration at least equal to that of the training cycle, necessary for the acquisition of a vocational qualification, for which it has been opened. This agreement is implemented without prejudice to the tasks and obligations of the apprentice training centre as set out in articles L. 6231-2…
The agreement creating an apprenticeship training unit determines in particular: 1° The recruitment, the number of apprentices to be trained and the professional qualifications being prepared ; 2° The human and material resources intended for the training, the pedagogical organisation, the support arrangements, the content of the teaching and, where applicable, the premises intended for accommodation ; 3° The financing arrangements.
The company apprentice training centre mentioned in I of article L. 6241-2 files a declaration of activity under the conditions set out in articles R. 6351-1 et seq.
To benefit from the exemption mentioned in IV of article L. 6241-1 for a given month, the company must satisfy the following conditions for the previous month: -its payroll does not exceed six times the monthly minimum growth wage; -it employs at least one apprentice with whom it has signed an apprenticeship contract.
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.
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75001, Paris France
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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