Section 1: Common provisions

Expenses relating to the remuneration of training bodies are paid by the employer, up to an amount which may not exceed, per day and per trainee, the equivalent of thirty-six times the hourly amount of the minimum growth wage.

Expenditure on remuneration of training organisations and travel and subsistence expenses incurred by trainees cannot be deducted from the contribution to the development of continuing vocational training provided for in article L. 6331-1. In companies with fewer than three hundred employees, expenditure incurred in remunerating trainees for their training time is deductible, up to a limit of 0.08% of the amount of salaries paid during the current year, from the…