Book II: Apprenticeships

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…

In order to enable the employer to designate, within a period set by order of the ministers responsible for national education, vocational training and higher education, one or more other establishments to which it will allocate the contribution for the year in question via the electronic service mentioned in II of article L. 6241-2, Caisse des Dépôts et Consignations shall inform the employer if the funds cannot be paid to…

The contributions mentioned in 1° of II of article L. 6241-2 collected from employers who have not designated the establishments to which the balance of the apprenticeship tax is to be paid are allocated by the Caisse des dépôts et consignations to authorised establishments determined according to the following criteria: 1° A first part of the funds is distributed according to the geographical location of the employers and establishments appearing…

If it is impossible to pay the funds to an establishment to which they have been allocated in application of this sub-section, in particular because the establishment has not entered its bank details or has done so incorrectly, or because it has definitively ceased trading, Caisse des Dépôts et Consignations will allocate the corresponding sums among the other establishments in accordance with the procedures set out in the first paragraph…