Article L6235-6 of the French Labour Code
November 6, 2023
The procedures for implementing this chapter shall be laid down by decree.
The procedures for implementing this chapter shall be laid down by decree.
I.-The purpose of the apprenticeship tax is to promote equal access to apprenticeships and to contribute to the financing of apprenticeship development initiatives under the conditions set out in article L. 6241-2. It is payable by employers liable for corporation tax as referred to inarticle 205 of the General Tax Code, either by right or by option, as well as by natural persons and by companies that have opted for…
I.-The apprenticeship tax referred to in article L. 6241-1 is based on income from activities used to calculate the basis of assessment for the social security contributions referred to inarticle L. 242-1 of the Social Security Code andarticle L. 741-10 of the Rural and Maritime Fishing Code. However, the remuneration paid to apprentices by employers with fewer than eleven employees, in accordance with the procedures set out in I ofarticle…
I.-A principal part of the proceeds of the apprenticeship tax referred to in article L. 6241-1, corresponding to the application of a rate of 0.59%, is earmarked for the financing of apprenticeships in application of 2° of article L. 6211-2 of the present code and transferred to France Compétences in accordance with the procedures laid down in article L. 6123-5. In order to meet this funding obligation, a company that…
Employers may deduct from the balance of the apprenticeship tax, up to the amount mentioned in II of article L. 6241-2: 1° Expenditure actually incurred to finance the development of initial technological and vocational training, excluding apprenticeships, and vocational integration, including the cost of initial equipment, renewal of existing equipment and additional equipment, in one of the categories of approved establishments mentioned in article L. 6241-5. The technological and vocational…
The following are authorised to collect the balance of the apprenticeship tax in respect of the expenditure mentioned in 1° of Article L. 6241-4: 1° Public secondary schools ; 2° Private secondary education establishments managed by non-profit-making organisations that meet one of the following conditions: a) Be bound to the State by one of the contracts of association mentioned in article L. 442-5 of the Education Code or article L….
I.-An additional apprenticeship contribution is payable annually by companies with at least two hundred and fifty employees who are liable for the apprenticeship tax in application of article L. 6241-1 and whose annual headcount for all the categories mentioned in II is divided by the total headcount of the company by a threshold of 5% during the reference year. II – The following are taken into account in the numerator…
Apprenticeship contracts concluded in companies with fewer than two hundred and fifty employees in order to prepare for a vocational diploma or qualification equivalent at most to the baccalaureate are entitled to aid paid to the employer by the State. A decree sets out the terms and conditions for the application of this article.
For the application of Article L. 6243-1, the number of employees is determined in accordance with the procedures set out in I of Article L. 130-1 of the Social Security Code.
Pôle emploi assists and advises companies liable for the additional apprenticeship contribution referred to in article L. 6242-1 in their recruitment of young people or adults through apprenticeship or professionalisation schemes. To this end, each year France Compétences sends Pôle Emploi the list of companies liable for this contribution.
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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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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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