The following are not taken into account when calculating the number of employees in the company:
1° Apprentices ;
2° Holders of an initiative-employment contract, during the period of allocation of the financial aid mentioned in article L. 5134-72;
3° (Repealed) ;
4° Holders of a contrat d’accompagnement dans l’emploi (employment support contract) during the period for which the financial aid referred to in article L. 5134-30 is allocated;
5° (Repealed) ;
6° Holders of a professionalisation contract until the end of the term stipulated in the contract if it is for a fixed term or until the end of the professionalisation action if the contract is for an indefinite term.
However, these employees are taken into account for the application of the legal provisions relating to the pricing of occupational accident and disease risks.