The fund referred to in the second paragraph of II of article L. 6131-4 is subject to the financial management and accounting rules applicable to industrial and commercial companies.
A statutory auditor shall certify the annual accounts of the fund referred to in the second paragraph of II of Article L. 6131-4.
Expenditure that is deductible, pursuant to I of article L. 6241-2, from the main part of the apprenticeship tax referred to in the same I, is that which meets the following conditions: 1° Expenditure on investments intended to finance the equipment and materials necessary for the training of one or more of the company’s apprentices in the apprentice training centre that the company has ; 2° Payments towards investments to…
The apprentice training centre referred to in 1° of article D. 6241-29 is an apprentice training centre that meets one of the following conditions: 1° It is internal to the company ; 2° In which the company holds more than half of the capital within the meaning ofarticle L. 233-1 of the French Commercial Code or more than half of the votes in the governing body of the apprentice training…
The new apprenticeship training offer referred to in 2° of article D. 6241-29 is that which has never been provided via the apprenticeship route on national territory prior to the opening of the training session for which the payments provided for in the same paragraph are made.
The total amount of expenditure that may be deducted under article D. 6142-29 may not exceed a ceiling of 10% of the main part of the apprenticeship tax mentioned in I of article L. 6241-2 due for the year. The expenses deducted correspond to the expenses actually paid by the company during the year preceding the deduction. These expenses cannot be carried forward or refunded. The amount of these deductions…
The level of activity provided for in 13° of article L. 6241-5 is set according to the number of actions implemented and their frequency, the number of beneficiaries, regions and departments concerned, and the resources and means committed. For a given year, the resources and means committed are assessed with regard to the number of actions implemented, which may not be less than one within at least two regions. The…
Companies with fewer than two hundred and fifty employees receive a flat-rate grant from the State for the conclusion of an apprenticeship contract for a vocational diploma or qualification equivalent to the baccalaureate at the most.
I.-The aid is granted for the first year of the apprenticeship contract. II – The maximum amount is 6,000 euros. III-The aid is paid before the employer pays the salary and each month pending the data provided in the declaration made by the employer in accordance with article L. 133-5-3 of the Social Security Code. If this information is not provided the following month, the aid will be suspended. IV…
In order to receive the aid, the skills operator must submit the apprenticeship contract to the Minister responsible for vocational training. The Minister responsible for vocational training sends the information required for payment of the aid for each eligible contract to the national operator mentioned in article D. 6243-4 via the electronic service. This transmission is equivalent to an award decision.
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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