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Article L6227-8-1 of the French Labour Code

The apprentice’s employer is exempt from all statutory and collective bargaining social security contributions payable by the apprentice, with the exception of those payable in respect of accidents at work and occupational illnesses.

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Article L6227-9 of the French Labour Code

The State will pay the social insurance contributions and family allowances payable by the employer, as well as the statutory and contractual employee contributions and contributions made compulsory by law in respect of wages paid to apprentices, including the unemployment insurance contributions paid by the employer who has joined the scheme referred to in article L. 5422-13. By way of derogation, this membership may be limited to apprentices.

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Article L6227-10 of the French Labour Code

The services completed by the apprentice under his apprenticeship contract(s) may neither be taken into account as public service within the meaning of the provisions applicable to civil servants, public employees or employees of the legal entities mentioned in article L. 6227-1, nor under one of the special retirement schemes applicable to these employees.

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Article L6227-12 of the French Labour Code

All the provisions relating to apprenticeships apply to the non-industrial and non-commercial public sector, with the exception of articles L. 6222-5, L. 6222-13, L. 6222-16, L. 6222-31, L. 6222-39, L. 6223-1, L. 6224-1, L. 6225-1 to L. 6225-3-1, L. 6243-1 and L. 6243-1-2. The procedures for implementing this chapter shall be determined by regulation.

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Article L6231-2 of the French Labour Code

The training centres providing the courses referred to in 4° of article L. 6313-1 have the following mission: 1° To support people, including those with disabilities, wishing to follow or change direction through apprenticeship, by developing their knowledge and skills and facilitating their integration into employment, in line with their career plan. For people with disabilities, the apprentice training centre helps them find an employer and facilitates their integration into…

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Article L6231-4 of the French Labour Code

All apprentice training centres are required to set up cost accounting systems. The rules for implementing this cost accounting system and the threshold above which this obligation applies are set by order of the minister responsible for vocational training.

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Article L6231-5 of the French Labour Code

The articles of association of the training organisation that provides courses under 4° of article L. 6313-1 expressly mention the apprenticeship training activity in their object. This obligation does not apply to the company apprentice training centre mentioned in I of article L. 6241-2.

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