Explanation of contributions to professional training fund in France

All employers have until 1 March 2017 to contribute to the funding of continuing vocational training.

In order to do so, it is possible to pay a contribution to the Collective Agents Approved (OPCA) to which they belong.

Amounts calculated by size of business

The amount of this contribution varies according to the average size of the company. It is thus established:

  • -0.55% of remuneration paid in 2016 for companies with fewer than 11 employees;
  • -1% of these remunerations for employers with 11 or more employees

NB: Companies with at least 11 employees who, through a collective agreement concluded for 3 years, must allocate at least 0.20% of the payroll to the personal training account pay a contribution at the rate of 0 , 80%.

Design and Exceptions

Companies with a workforce that has reached or exceeded the threshold of 11 employees in 2016 are exempted and must pay only 0.55% in 2016 but also in the following two years.

As for the fourth and fifth years, the contribution rate increases to 1%, but it applies to only 70% of the remuneration, and then to 90% of the wages paid .

However, in exceptional cases, this adjustment does not apply when the increase in the workforce results from the resumption or absorption of an undertaking which has employed at least 11 employees during one of the previous 3 years .

Finally, companies that do not pay this contribution will be obliged to pay an increased contribution to the Treasury before April 30, 2017.