Since 2019, the contribution to vocational training and the apprenticeship tax have been replaced by a single tax: the single contribution to vocational training and work-study. As of January 1, 2022, the organization to which it should be paid has changed.
[Mise à jour du lundi 24 janvier 2022 à 12h23] There is a change in the terms of payment of the single contribution to vocational training. Since January 1, companies must indeed make the payment to Urssaf. The periodicity becomes monthly. The first collection carried out by Urssaf will concern the employment period of January 2022, at the time of the nominative social declaration (DSN) of February 7 or 15, 2022.
The single contribution to vocational training and work-study is a tax paid by companies to finance vocational training. It makes it possible to participate both in the continuous training of salaried personnel and in the training of job seekers. It is thanks to it, among other things, that the skills operators (OPCO) can finance their apprenticeship support schemes and help with training for small businesses.
Since January 1, 2019, it has replaced two taxes that were paid until then: the contribution to vocational training and the professional tax. In practice, this tax generally retains the same characteristics as the two previous ones.
All companies are liable for this tax regardless of their sector of activity and their payroll, including the self-employed. Its implementation has been done gradually since 2019, and the terms and conditions become final from January 2022.
If companies are liable regardless of their workforce, the amount of the contribution depends on the payroll, ie the total amount of taxable remuneration and benefits in kind paid during a year to employees. This includes salaries, employee contributions, bonuses, gratuities, allowances and tips.
The workforce of the company corresponds, on 31 December, to the average of the workforce determined each month of the calendar year, without taking into account the months when no employee is employed. The employees taken into account are:
- Those on full-time permanent contracts, home workers and multi-card sales representatives. Each employee then corresponds to a job.
- Intermittent workers, employees on fixed-term contracts and those made available by an external company other than a temporary work company (except replacement of an absent person). They are then taken into account in proportion to their time of presence during the last twelve months.
- Part-time employees. They are accounted for in proportion to the working time provided for in their employment contract.
Are excluded from the count: apprentices, professionalization contracts, holders of an employment initiative contract (CIE) during the term of the agreement, holders of an employment support contract (CAE) during the duration of the agreement, contracts for the future and holders of minimum activity income integration contracts (Cirma).
Up to ten employees, the contribution rate is 0.55%. From 11 employees, it is 1%, except for temporary employment companies, which pay 1.3%. Some professional branches may nevertheless set higher rates.
In addition, specific rates ensure a smoothing of the increase when the company crosses the workforce threshold, so that the contribution increases gradually:
- The year in which the threshold is crossed and the following two years, the company retains a rate of 0.55%.
- Year N+3 after the crossing, the rate drops to 0.7%.
- Year N+4, the rate drops to 0.9%
- The rate will only be 1% if the company is still above ten employees at N+5.
However, this smoothing only applies to general contractors and not to temporary work contractors.
The single contribution to professional training is collected during the year of payment of the salaries taken into account for the calculation of the contribution rate. In 2019, the payment had to be made before March 1 of the year following the payment of the remuneration. From January 2022, the tax is collected by Urssaf and this is now done monthly, during the nominative social declaration (DSN).
With regard to self-employed or liberal professions and private employers of concierges, childminders or domestic workers, the contribution is collected directly by Urssaf on the basis of the DADS carried out in January.
The contribution to vocational training was first collected by the Approved Joint Collecting Organizations (OPCA), then, in 2020, by the Skills Operators (OPCO). From 2022, it is collected by Urssaf for the current year, like social security contributions, generally on a monthly basis.