Apprenticeships from the employer's perspective

For employers, taking on an apprentice ensures that they can recruit students who are quickly ready to contribute, having completed high-quality programs that are always aligned with the needs of the business world, ranging from two-year to five-year degree programs.

What is an apprenticeship contract?

An apprenticeship contract is a full-time employment contract between a young employee and an employer that combines periods of on-the-job training with periods of training at a training center. Since January 1, 2019, the duration of an apprenticeship contract may range from 6 months to 3 years (Article L6222-7-1 of the Labor Code).

What are the hiring procedures?

An apprenticeship contract may be entered into with individuals between the ages of 16 and 29. It may be signed no earlier than three months before the start of the training program and no later than three months after. It includes a probationary period of 45 days, which may be consecutive or non-consecutive, beginning on the first day of employment.

A private company wishing to hire an apprentice must contact its OPCO and the CFA to complete the Cerfa FA13 form and the training agreement, which are essential for funding the apprenticeship.

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

How much does an apprentice cost an employer?

An apprentice’s pay is calculated based on a scale established by regulation as a certain percentage of the minimum wage. This percentage depends onthe apprentice’s age and the year of their apprenticeship. For more details, visit the government website.

An apprentice's wages are 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 pay must be at least equal to what they received during the final year of the previous contract, unless the application of age-based pay scales is more favorable (Article D6222-29 of the Labor Code).

What types of assistance are 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 funding directly to the CFA for each contract, based on the funding level set by the professional sectors. 

A one-time apprenticeship grant is available to employers who hire apprentices (under an apprenticeship and professional training contract). The grant amount for 2023 is a maximum of 6,000 euros and applies only to the first year of the apprenticeship.

For more information, please visit the service-public website under the heading “Hiring Incentives for Apprenticeship Contracts.”

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

An apprentice may choose an employer within a government agency or local government body (such as a city hall or a county council).

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

• Apprenticeship contracts signed with a public administration are fixed-term contracts under private law (CDD), notwithstanding Article L. 6222-7, which allows for a choice between fixed-term and permanent contracts.
• The apprentice's compensation:
  • A mandatory increase of 20 points above the minimum statutory pay when the degree being pursued is a Level III degree such as a DEUST.
  • The supplement may also apply to apprentices pursuing a Level II (bachelor’s) or Level I (master’s) degree, but there is no requirement to do so.

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

Public employers are exempt from all social security contributions for which they are responsible, with the exception of contributions related to workplace accidents and occupational diseases (Article L6227-8-I).

For local government employers, the CNFPT covers 100% of the costs of the apprentice’s training.

What is the apprenticeship tax used for?

The apprenticeship tax is designed to promote equal access to apprenticeships and helps fund initiatives aimed at developing the apprenticeship system. This tax is a contribution payable by all businesses subject to income tax. It amounts to 0.68% of the total payroll, of which:

• 87% is allocated to funding apprenticeships (collected by Urssaf and transferred to France Compétences);
• 13%; the “balance” portion will no longer be paid directly by employers to eligible institutions. The funds collected by the Urssaf and the CCMSA will be transferred to the Caisse des Dépôts, which will be responsible for disbursing them to the institutions selected by the employer via an online platform.

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

I am a filer / third-party filer:

• I file and pay the 2022 apprenticeship tax via DSN (individual social security declaration) to be submitted to Urssaf and/or the 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, using 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 more information, visit the Dgesip services website.

Who is responsible for supervising the apprentice at the workplace?

The apprenticeship supervisor is responsible for providing the apprentice with on-the-job training within the company and supporting them as they work toward earning their diploma. Their role is to help the apprentice acquire the skills required for the qualification they are pursuing and the diploma they are preparing for.

• He may be the company’s CEO or an employee of the company.
• He must be willing and available to answer the apprentice’s questions and ensure that he or she feels welcome.
• He must possess the professional competence required to provide training to the apprentice under his supervision.
• He or she must hold a degree or certification in a field relevant to the purpose of the degree the apprentice is pursuing and provide proof of two years of professional experience related to the qualification covered by the degree.

The employer must allow the apprenticeship supervisor to set aside the necessary time during working hours to mentor the apprentice and liaise with the vocational training center. The employer must also ensure that the apprenticeship supervisor receives the training needed to perform their duties properly.

The number of apprentices supervised by a training supervisor is limited to two apprentices and one “repeat student.” Employers may also form a “tutorial” team within which a lead training supervisor may be designated.