Apprenticeships from the company's perspective

For employers, taking on an apprentice guarantees that they will recruit students who are quickly operational, have received high-quality training that is always in line with the needs of the business world, and hold degrees ranging from two to five years of higher education.

What is an apprenticeship contract?

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

What are the formalities for hiring someone?

The apprenticeship contract can be signed with young people aged between 16 and 29. It can be signed at the earliest three months before the start of the training and at the latest three months after. It includes a trial period of 45 consecutive or non-consecutive days starting from the first day at the company.

Private companies wishing to recruit an apprentice must contact their OPCO and CFA in order to complete the Cerfa FA13 form and the training agreement required for the apprenticeship to be funded.

Public institutions must contact the CFA. The DREETS will register the Cerfa FA13 form after it has been approved by the CFA.

How much does an apprentice cost an employer?

An apprentice's remuneration is calculated based on a scale set by regulation as a percentage of the minimum wage. This percentage depends onthe apprentice's age and year of apprenticeship. For more details, visit the public service website.

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

When an apprentice enters into a new contract with the same employer, their remuneration must be at least equivalent to that received during the last year of the previous contract, except when the application of remuneration based on age is more favorable (Article D6222-29 of the Labor Code).

What assistance is available in the private sector?

The apprentice's training is funded by the Skills Operator (OPCO) to which the company is affiliated. The OPCO pays the CFA directly for each contract, according to the level of funding set by the professional branches. 

A one-time training subsidy is granted to employers who hire work-study students (apprenticeship and professional training contracts). The subsidy amount for 2023 is a maximum of €6,000 and applies only to the first year of apprenticeship.

For more information, please visit the public service website under the heading "Hiring assistance for apprenticeship contracts."

What financing is available in the non-industrial and non-commercial public sector?

An apprentice can choose their employer from among government agencies or local authorities (town hall, county council, etc.).

The public sector is covered in a specific chapter of the Labor Code, although the conditions for apprenticeships are essentially the same, with a few exceptions:

• Apprenticeship contracts signed with a public administration are fixed-term private law contracts (CDD), by way of derogation from Article L. 6222-7, which allows the choice between CDD or CDI.
• Apprentice compensation:
  • Mandatory increase of 20 points above the minimum statutory remuneration when the degree being prepared for is a Level III DEUST-type degree.
  • The increase may also apply to apprentices preparing for a Level II (bachelor's degree) or Level I (master's degree) qualification, but there is no obligation to do so.

Public employers, who are not subject to the apprenticeship tax, cover the training costs of their apprentices. To this end, an agreement is concluded with the CFA to define the conditions of this coverage (Article L6227-6).

Public employers are exempt from all social security contributions payable by them, with the exception of those relating to workplace accidents and occupational illnesses (Article L6227-8-I).

For local government employers, the CNFPT finances 100% of the apprentice's training.

What is the purpose of the apprenticeship tax?

The apprenticeship tax aims to promote equal access to apprenticeships and contributes to the financing of initiatives aimed at developing them. This tax is a contribution payable by all companies subject to income tax. It corresponds to 0.68% of the total payroll, of which:

• 87% is used to finance apprenticeships (collected by Urssaf and paid to France Compétences);
• 13%, the "balance" will no longer be paid directly by companies to eligible institutions. The funds collected by Urssaf and CCMSA will be paid to Caisse des Dépôts, which will be responsible for paying them to the institutions chosen and decided upon by the employer via a digital platform.

What should I do about the balance of the apprenticeship tax?

I am the declarant / third-party declarant:

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

For further information, please visit the Dgesip services website.

Who monitors the apprentice in the workplace?

The apprenticeship supervisor is responsible for providing practical training to the apprentice within the company and supporting them in obtaining their diploma. Their role is to help the apprentice acquire the skills required for the desired qualification and diploma.

• He or she may be the head of the company or an employee of the company.
• They must be willing and available to answer the apprentice's questions and ensure their integration.
• He must possess the professional competence required to provide training to the apprentice for whom he is responsible.
• They must hold a diploma or qualification in the professional field corresponding to the purpose of the diploma being prepared by the apprentice and provide proof of two years' professional experience in a field related to the qualification targeted by the diploma being prepared.

The employer must allow the apprenticeship supervisor to take the necessary time off work to supervise the apprentice and liaise with the CFA. The employer must also ensure that the apprenticeship supervisor receives training to enable them to perform their duties properly.

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