A corporate view of apprenticeship

By taking on an apprentice, employers are guaranteed to recruit rapidly operational students from high-quality training programs that are always in line with the needs of the business world, for diplomas ranging from BAC + 2 to BAC + 5.

What is an apprenticeship contract?

The apprenticeship contract is a full-time employment contract between a young employee and an employer combining periods of work at the company and periods at the training center. Since January 1, 2019, the duration of the apprenticeship contract can vary between 6 months and 3 years(article L6222-7-1 of the French Labor Code).

What are the formalities involved in hiring?

Apprenticeship contracts can be signed by young people between the ages of 16 and 29. It can be signed no earlier than three months before the start of training and no later than three months afterwards. It includes a trial period of 45 consecutive or non-consecutive days from the 1st day on the job.

Private companies wishing to recruit an apprentice must contact their OPCO and the CFA to draw up the Cerfa FA13 form and the training agreement required to finance the apprenticeship.

Public-sector bodies should contact the CFA. The DREETS will register the Cerfa FA13 once it has been approved by the CFA.

How much does an apprentice cost an employer?

An apprentice's remuneration is calculated on the basis of a scale set by regulation in relation to a certain percentage of the minimum wage. This percentage depends on theapprentice's age and year of apprenticeship. For more details, consult the public service website.

The apprentice's salary is exempt from social security contributions up to 79% of the minimum wage.

When an apprentice signs a new contract with the same employer, his/her remuneration must be at least equivalent to that received during the last year of the previous contract, except when the application of age-related remuneration is more favorable(article D6222-29 of the French Labor Code).

What kind of assistance is available in the private sector?

Apprentice training is financed by the Opérateur de Compétences(OPCO) to which the company belongs. The OPCO pays the CFA directly for each contract, according to the level of funding set by the professional branches. 

A one-off apprenticeship grant is available to employers who take on alternating work-study students (apprenticeship and professionalization contracts). The amount of aid for 2023 is a maximum of 6,000 euros and concerns only the 1st year of apprenticeship.

For further information, please visit the service-public website under the heading "Aides à l'embauche pour un contrat d'apprentissage".

What kind of financing is available in the non-industrial, non-commercial public sector?

An apprentice can choose to work for a local authority or administration (Mairie, Conseil Général...).

The public sector is the subject of a specific chapter in the French Labor Code, although, with a few exceptions, apprenticeship conditions are more or less the same:

• Apprenticeship contracts signed with a public authority are private-law fixed-term contracts (CDD), notwithstanding article L. 6222-7, which leaves the choice between CDD or CDI.
• Apprentice remuneration :
  • Mandatory 20-point increase on the minimum statutory remuneration when the diploma prepared is a level III DEUST-type qualification.
  • The bonus can also be applied to apprentices preparing a Level II (bachelor's degree) or Level I (master's degree) diploma, but there is no obligation to do so.

Public-sector employers who are not liable for the apprenticeship tax pay the training costs of their apprentices. To this end, an agreement is signed with the apprentice training center (CFA) to define the terms and conditions of this contribution(article L6227-6).

Public-sector employers are exempt from all social security contributions payable by them, with the exception of occupational accidents and diseases(article L6227-8-I).

For local public-sector employers, the CNFPT finances 100% of the apprentice's training.

What is the apprenticeship tax used for?

The apprenticeship tax is designed to promote equal access to apprenticeship training and to help finance initiatives to develop it. This tax is payable by all companies subject to income tax. It corresponds to 0.68% of payroll, of which :

• 87% goes towards financing apprenticeships (collected by Urssaf and paid to France Compétences);
• 13%, the "balance" portion will no longer be paid directly by companies to eligible establishments. The funds collected by Urssaf and CCMSA will be paid to Caisse des Dépôts, which will be responsible for disbursing them to establishments on the basis of the employer's choice and decision, via a dematerialized platform.

What should I do about the balance of the taxe d'apprentissage?

I am a declarant / third party declarant :

• I declare and pay apprenticeship tax 2022 in DSN (nominative social declaration) to Urssaf and/or MSA
  • Monthly in 2022 for the main share
  • On the April 2023 DSN for the balance (due on May 5 or 15, 2023)
• I designate the beneficiaries balance
  • I will register and log on to the Net-Entreprises.fr service for companies from May 25, 2023.
• I can track the payments made by the SOLTéA platform on the service available on Net-Entreprises.fr for companies

For more information, visit the Dgesip services website.

Who monitors the apprentice on the job?

The apprenticeship master is responsible for the apprentice's practical training within the company, and for guiding him or her towards the diploma. Their role is to help the apprentice acquire the skills required for the qualification sought and the diploma prepared.

• He or she may be the company manager or an employee.
• He/she must be willing and available to answer the apprentice's questions and ensure his/her integration.
• They must have the professional skills required to train the apprentice for whom they are responsible.
• The apprentice must hold a diploma or qualification in the professional field corresponding to the diploma prepared by the apprentice, and provide proof of two years' professional experience related to the qualification covered by the diploma prepared.

The employer must allow the apprenticeship supervisor the time required to support the apprentice and liaise with the apprentice training center (CFA). They must also ensure that the apprenticeship supervisor receives the training he or she needs to carry out his or her role properly.

The number of apprentices supervised by an apprentice master is limited to two and one repeater. It is also possible for the employer to set up a "tutorial" team within which an apprentice master can be designated.